Justin/Mark,

As I expeected we have identified a few legal issues that if we are going to 
close them out from here will involve a significant amount amount of work. 
Much of this will involve asking the same questions and assembling the same 
facts as must have already been done by you elsewhere. It would be 
appreciated if you you would review the attached and let have copies what has 
been prepared for other jurisdictions it would greatly assist.