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S - ELIN <br /> �L <br /> Page 2 <br /> April 24, 2006 <br /> Very truly ours <br /> Pau J. San li <br /> psandelin a,lakesarealaw.com <br /> PJS:jdf <br /> Enclosures: as noted <br /> cc: Al Berens <br /> Dawn Bittner <br /> S:\LAW\TEXT\25107.002\Smith.Itrl.doc <br />