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LA W OFFICE <br /> Page 2 <br /> January 3, 2008 <br /> If you have any questions,please contact me. Thank you. <br /> Very truly yours, <br /> - ` T <br /> Paul J. Sandelin <br /> p sandelin@lakesarealaw.com <br /> PJS/mas <br /> Enclosure: (as noted) <br /> S:\LAW\TEXT\25000.066\Peine.ltr l.doc <br />