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hardship exemption from electronic filing (see Item 201 et seq.
of Regulation S-T (17 CFR 232.201 et seq.), three complete
copies of the report, including any financial statements, exhibits or
other papers or documents filed as a part thereof, and
five additional copies which need not include exhibits must be
filed with the Commission. At least one complete copy of
the report, including any financial statements, exhibits or other papers
or documents filed as a part thereof, must be filed
with each exchange on which any class of securities of
the registrant is registered. At least one complete copy of
the report filed with the Commission and one such copy
filed with each exchange must be manually signed on the
registrant鈥檚 behalf by a duly authorized officer of the registrant
and by the principal financial or chief accounting officer of
the registrant. (See Rule 12b-11(d) (17 CFR 240.12b-11(d).) Copies not
manually signed must bear typed or printed signatures. In the
case where the principal executive officer, principal financial officer or
chief accounting officer is also duly authorized to sign on
behalf of the registrant, one signature is acceptable provided that
the registrant clearly indicates the dual responsibilities of the signatory.
H. Omission of Information by Certain Wholly-Owned Subsidiaries. If on
the date of the filing of its report on Form
10-Q, the registrant meets the conditions specified in paragraph (1)
below, then such registrant may omit the information called for
in the items specified in paragraph (2) below. 1. Conditions
for availability of the relief specified in paragraph (2) below:
a. All of the registrant鈥檚 equity securities are owned, either
directly or indirectly, by a single person which is a
reporting company under the Act and which has filed all
the material required to be filed pursuant to Section 13,
14 or 15(d) thereof, as applicable; b. During the preceding
thirty-six calendar months and any subsequent period of days, there
has not been any material default in the payment of
principal, interest, a sinking or purchase fund installment, or any
other material default not cured within thirty days, with respect
to any indebtedness of the registrant or its subsidiaries, and
there has not been any material default in the payment
of rentals under material long-term leases; and c. There is
prominently set forth, on the cover page of the Form
10-Q, a statement that the registrant meets the conditions set
forth in General Instruction H(1)(a) and (b) of Form 10-Q
and is therefore filing this Form with the reduced disclosure
format. 2. Registrants meeting the conditions specified in paragraph (1)
above are entitled to the following relief: a. Such registrants
may omit the information called for by Item 2 of
Part I, Management鈥檚 Discussion and Analysis of Financial Condition and
Results of Operations, provided that the registrant includes in the
Form 10-Q a management鈥檚 narrative analysis of the results of
operations explaining the reasons for material changes in the amount
of revenue and expense items between the most recent fiscal