Attachment for Item 77k of Form N-SAR

On December 9, 2011, Registrant's Audit Committee, recommended
and Registrant's Board approved, the replacement of
Registrant's current independent public accounting firm, Tait,
Weller and Baker, with PricewaterhouseCoopers.  The
replacement was the result of a change in service providers to
the Registrant and a change in control of the Registrant.
During the most recent two fiscal years there were no
disagreements between Registrant and Tait Weller and Baker.
In addition, none of the circumstances listed in Item 304
a.1.v. A-D is applicable.  Attached is the letter required by
Item 304 a.3.