A.J.WISSING,PSC

Certified Public Accountants

206 Breckinridge Lane

Louisville, KY  40207-3825

Phone: 502-893-2727      Fax: 502-893-2740

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          To ensure compliance with requirements imposed by IRS Circular 230, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended nor written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.