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DUFFORD WALDECK <br />M1LBURN & KROHN tLP <br />IP 1 � / nccmnaysrrtnw <br />IRS CIRCULAR 230 NOTICE: This electronic mail transmission and any attached documents may contain provisions <br />concerning a federal tax issue or issues. Under recently issued IRS regulations, we must inform you this electronic mail <br />transmission and any attached documents are not intended or written to be used, and cannot be used, by any taxpayer for the <br />purpose of avoiding penalties that may be imposed on any taxpayer by the Internal Revenue Service. <br />CONFIDENTIALITY NOTICE: <br />This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be <br />confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic <br />mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action <br />taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this <br />transmission in error, please call collect at 970 - 241 -5500 and delete this transmission. Thank you. <br />2 <br />