The following message is from David Mitchell.

Pursuant to your request, we have prepared the attached memorandum in draft
form.  After you have had an opportunity for review, please call us.

Take care.

(See attached file: Memo to Sara Shackleton.doc)(See attached file: S.
Shackleton Attachment.doc)



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 - Memo to Sara Shackleton.doc
 - S. Shackleton Attachment.doc