<HTML><HEAD>
<META charset=US-ASCII http-equiv=Content-Type content="text/html; charset=US-ASCII">
<META content="MSHTML 6.00.2743.600" name=GENERATOR></HEAD>
<BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #ffffff">
<DIV>What would it be?&nbsp; Where would we start?</DIV>
<DIV>&nbsp;</DIV>
<DIV>mjs</DIV></BODY></HTML>