Sara:

Thank you for yoir fax of May 21st.  I apologize for the oversights you
noted.  Your suggestion of making the changes on your end is fine.

Regards,

Marcelo A. Cosma
Office of General Counsel--Canada
Tel.:  1-416-369-7478
Fax:  1-416-369-4551
E-mail:  marcelo_cosma@ca.ml.com

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