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Message: 10-K

Robert,

Weighted average shares outstanding (basic) as shown on page 27
3/31/2010
FY 2010
281,298,128 286,950,900
As shown on page F-4
Basic
285,120,091
Appears as though there is a inconsistency, please explain.
Richard,

The 3/31/2010 column on page 27 should read 286,950,900 (The number in the Form 10K that was transposed from the last column for FY2010). The FY 2010 number should be 285,120,091 to tie to the audited financial statement on page F-4. The 281,298,128 number was transposed from the 3/31/09 column in the same table. These transpositions do not impact our earnings/loss per share for any period or any quarter.

Thank you for bringing the transpositions on page 27 in the Form 10K to our attention.

Best regards,

Robert Putnam,
Sr. Vice President
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