Changes Required for Payment of SEC Filing Fees

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Changes Required for Payment of SEC Filing Fees

Effective February 4, 2008, U.S. Bank, N.A. will be taking over as the SEC’s lockbox financial agent from Mellon Bank, N.A. All required SEC filing fees for Securities Act registration statements, proxy statements, and tender offer and going private schedules should be sent to U.S. Bank after February 1, 2008. Any wire transfer, check or money order sent to Mellon Bank after February 1st will be

returned. If a registrant has an outstanding account balance of funds previously sent to Mellon Bank, but never

applied to cover SEC filing fees, then no action is needed to transfer the funds to U.S. Bank. This is because

accounts containing unused filing fees are housed at the SEC, and not at the Mellon Bank. The SEC provides

detailed payment instructions for wire transfers, checks or money orders at the following link:

http://www.sec.gov/info/edgar/fedwire-new.htm. A summary of notable changes to existing practices is contained below.

Please see full publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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