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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt'>Doug,<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt'>See attached, if it comes through. If not, not important.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt'>S <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face=Calibri><span style='font-size:12.0pt'><o:p> </o:p></span></font></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><font size=2 face=Calibri><span style='font-size:11.0pt;font-weight:bold'>From:</span></font></b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b><span style='font-weight:bold'>On Behalf Of </span></b>Douglas Bratt<br><b><span style='font-weight:bold'>Sent:</span></b> Wednesday, July 01, 2015 7:41 PM<br><b><span style='font-weight:bold'>To:</span></b> WSBA Probate & Trust Listserv<br><b><span style='font-weight:bold'>Subject:</span></b> Re: [WSBAPT] Help.<o:p></o:p></p></div></div><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'>Sam:<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'>That was my memory (including the fact that no Affidavit is required), but I just could not put my hands on the WAC to confirm my gut on this one.<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'>Thanks so much for the input.<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'>Now, we must both go home.<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'>Best Regards,<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'>Doug Bratt<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=4 color="#1f497d" face="Lucida Calligraphy"><span style='font-size:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D'>Douglas J. Bratt</span></font><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Lucida Calligraphy"><span style='font-size:12.0pt;font-family:"Lucida Calligraphy";color:#1F497D'>Lawyer</span></font><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'> <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><img width=176 height=179 id="_x0000_i1025" src="cid:image001.jpg@01D0B4D1.443A2450" alt="Envelope scaled Foster"><o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>Office: (360) 213-2040 <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'> Fax: (360) 213-2030<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'> <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>CONFIDENTIALITY NOTICE: This email message may contain confidential or privileged information. If you have received this message by mistake, please do not review, disclose, copy, or distribute the email. Instead, please notify us immediately by replying to this message or telephoning us. Thank you.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'> <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>NOTE:</span></font><font size=2 color="#1f497d" face="Times New Roman"><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> </span></font><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'>TAX ADVICE NOTICE: IRS Circular 230 requires us to advise you that, if this communication or any attachment contains any tax advice, the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. A taxpayer may rely on professional advice to avoid federal tax penalties only if the advice is reflected in a comprehensive tax opinion that conforms to stringent requirements. Please contact us if you have any questions about Circular 230 or would like to discuss our preparation of an opinion that conforms to these IRS rules.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 color="#1f497d" face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color="#1f497d" face=Calibri><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></font></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;font-weight:bold'>From:</span></font></b><font size=2 face=Tahoma><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b><span style='font-weight:bold'>On Behalf Of </span></b>Samuel M. Meyler<br><b><span style='font-weight:bold'>Sent:</span></b> Wednesday, July 01, 2015 7:28 PM<br><b><span style='font-weight:bold'>To:</span></b> 'WSBA Probate & Trust Listserv'<br><b><span style='font-weight:bold'>Subject:</span></b> Re: [WSBAPT] Help. [text]<o:p></o:p></span></font></p></div></div><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Doug,<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>You have to look to the definition of “Sale” and what it does NOT include. <o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color=black face=Calibri><span style='font-size:11.0pt;color:black'>“The transfer of an interest in real property merely to secure a debt or the assignment of a security interest, release of a security interest, satisfaction of a mortgage, or reconveyance under the terms of a mortgage or deed of trust.” WAC 458-61A-102(17)(d)(iii).<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color=black face=Calibri><span style='font-size:11.0pt;color:black'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 color=black face=Calibri><span style='font-size:11.0pt;color:black'>In fact, no Affidavit is even required. “<b><span style='font-weight:bold'>Affidavit not required.</span></b><span class=apple-converted-space> </span>The real estate excise tax affidavit is not required nor accepted for the following transactions including, but not limited to… (d) A mortgage or deed of trust, satisfaction of mortgage, or <b><u><span style='font-weight:bold'>reconveyance of a deed of trust</span></u></b>…” WAC 458-61A-303(3). (Emphasis added.)</span></font><o:p></o:p></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><div><p class=MsoNormal><b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;font-weight:bold'>Samuel M. Meyler<o:p></o:p></span></font></b></p><p class=MsoNormal style='margin-bottom:12.0pt'><b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;font-weight:bold'>Attorney at Law </span></font></b><font size=2><span style='font-size:10.0pt'><o:p></o:p></span></font></p><p class=MsoNormal><b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;font-weight:bold'>Mail:</span></font></b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue'> P.O. Box 777 <b><span style='font-weight:bold'>|</span></b> Redmond, WA 98073-0777</span></font><font size=2><span style='font-size:10.0pt'><o:p></o:p></span></font></p><p class=MsoNormal><b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;font-weight:bold'>Location:</span></font></b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue'> 8201 164th Ave. NE, Suite 200 <b><span style='font-weight:bold'>|</span></b> Redmond, WA 98052</span></font><font size=2><span style='font-size:10.0pt'><o:p></o:p></span></font></p><p class=MsoNormal><b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;font-weight:bold'>Tel:</span></font></b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue'> 425.881.3680 <b><span style='font-weight:bold'>| Fax:</span></b> 425.881.1457 <b><span style='font-weight:bold'>| Email:</span></b> <a href="mailto:samuel@meylerlegal.com">samuel@meylerlegal.com</a><o:p></o:p></span></font></p><p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue'> </span></font><font size=2><span style='font-size:10.0pt'><o:p></o:p></span></font></p><p class=MsoNormal><b><font size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;font-weight:bold'>NOTICE:</span></font></b><font size=2><span style='font-size:10.0pt'><o:p></o:p></span></font></p><p class=MsoNormal><font size=1 color=blue face=Arial><span style='font-size:8.0pt;font-family:"Arial",sans-serif;color:blue'> </span></font><o:p></o:p></p><p class=MsoNormal><font size=1 color=blue face=Arial><span style='font-size:8.0pt;font-family:"Arial",sans-serif;color:blue'>This electronic message contains information which may be Confidential or Privileged and constitutes an electronic communication within the meaning of the Electronic Communications Privacy Act 18 USC 2510. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, please be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you received this transmission in error, please notify the sender and delete the copy you received together with any attachments. Thank you.</span></font><o:p></o:p></p></div><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;font-weight:bold'>From:</span></font></b><font size=2 face=Tahoma><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b><span style='font-weight:bold'>On Behalf Of </span></b>Douglas Bratt<br><b><span style='font-weight:bold'>Sent:</span></b> Wednesday, July 01, 2015 6:57 PM<br><b><span style='font-weight:bold'>To:</span></b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b><span style='font-weight:bold'>Subject:</span></b> [WSBAPT] Help.<o:p></o:p></span></font></p></div></div><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Listmates:<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Please help an older practitioner, with a four digit bar number, who really should not still be slaving away in the office close to 7:00 PM (so sayeth his spouse).<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>We all know that when a debt is paid off, recording a Full Reconveyance (Deed) is not subject to Real Estate Excise Tax, just as a Satisfaction of Mortgage is not subject to REET.<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>I have known that for years, but cannot put my hands, or eyes, on the WAC that provides an exemption from REET in this sort of case.<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Is there a specific WAC that says that no REET Affidavit is needed when, essentially, wiping out the security interest? If a REET Affidavit is still required, what is the WAC that provides for the exemption?<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>I won’t wait till I get an answer, since most of you are wise enough to have gone home prior to this hour.<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Thanks for your attention to my temporary lapse of knowledge, otherwise known, in some circles as a brain f- - - <o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Best Regards,<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'>Doug Bratt<o:p></o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=4 face="Lucida Calligraphy"><span style='font-size:13.5pt;font-family:"Lucida Calligraphy"'>Douglas J. Bratt</span></font><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Lucida Calligraphy"><span style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Lawyer</span></font><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><img border=0 width=176 height=179 id="Picture_x0020_1" src="cid:image001.jpg@01D0B4D1.443A2450" alt="Envelope scaled Foster"><o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Office: (360) 213-2040 <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> Fax: (360) 213-2030<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>CONFIDENTIALITY NOTICE: This email message may contain confidential or privileged information. If you have received this message by mistake, please do not review, disclose, copy, or distribute the email. Instead, please notify us immediately by replying to this message or telephoning us. Thank you.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> <o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>NOTE:</span></font><font size=2 face="Times New Roman"><span style='font-size:10.0pt;font-family:"Times New Roman",serif'> </span></font><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>TAX ADVICE NOTICE: IRS Circular 230 requires us to advise you that, if this communication or any attachment contains any tax advice, the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. A taxpayer may rely on professional advice to avoid federal tax penalties only if the advice is reflected in a comprehensive tax opinion that conforms to stringent requirements. Please contact us if you have any questions about Circular 230 or would like to discuss our preparation of an opinion that conforms to these IRS rules.<o:p></o:p></span></font></p><p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p><p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p></div></body></html>