0000000000-18-028121.txt : 20181213
0000000000-18-028121.hdr.sgml : 20181213
20180911123035
ACCESSION NUMBER: 0000000000-18-028121
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20180911
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: ANI PHARMACEUTICALS INC
CENTRAL INDEX KEY: 0001023024
STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834]
IRS NUMBER: 582301143
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 210 MAIN STREET WEST
CITY: BAUDETTE
STATE: MN
ZIP: 56623
BUSINESS PHONE: 2186343500
MAIL ADDRESS:
STREET 1: 210 MAIN STREET WEST
CITY: BAUDETTE
STATE: MN
ZIP: 56623
FORMER COMPANY:
FORMER CONFORMED NAME: BIOSANTE PHARMACEUTICALS INC
DATE OF NAME CHANGE: 19991228
FORMER COMPANY:
FORMER CONFORMED NAME: BEN ABRAHAM TECHNOLOGIES INC
DATE OF NAME CHANGE: 19991027
PUBLIC REFERENCE ACCESSION NUMBER: 0001144204-18-011197
LETTER
1
filename1.pdf
begin 644 filename1.pdf
M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,W
M-S$O3R Q,2]%(#(X,S0P+TX@,B]4(#,S-#7!E+UA2968O5ULQ(#(@,5T^/G-T,C17,% PM% P-U&P
ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)RE5]MRVS80?==7[.3)G9$8 A1O>5/LN.-VXCJQVTP>
M(1*4T/ B Z0U^I"^ZU.[ "\F*2H3)?;(%D!@S^[9*Y]GS[ ,;-"_@0M>")[G
M0Y3!6Y%M"-P4\&GV:?8\>_\TPV>^2^$IGMFPP+/XY<.3>:@_%/[ _=^[SR=]
MA1BY!'S;0MFN;SGPE,W>WA(@*"B97?WV]._HT)):H3XT\8@&^+=]A- ] ,.2[DF=K+L&? [5)T%R>UKK6_)Q%E^Z/&7##T%I.,/!==+#@FDE^."5+7_2"$Z;^$1&'!\F5B'E>SN%6Y"S'+9;'<+T5
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MZ/JQ]_.%PY:]<$A%)DHDM*@D2/XB^!Z*! YZF8A4Y!LH"^/'I$M'53(L4,\612;4K4#'#N%#'
MC@:T%FM1B75V72F15$BLZG@Z%.D7VGUD-]SV&V
M_2ONHL%I9^^[:Y7H2*JS13,_T*K)E]9Y\S;^3-BS.!::>LRBYKF::DK:!NH[
MEP:=K7O!?J8M\&P,N&SF+$.+^LTRG3TBQ'YLK-TACU%?CI\MZ-3JU"
M?8 %]7V]:S=3W@D5>&EJEOLQ*AP71:!YGF>%8;,\0X7CCXFH=\8TN!9V1HS4
MC;,C*U-];QAF/%
MQM*^2,4+>N6[^K;8 UD+XCIZ=T)EV\%J@M$5^N::69Y1V7;K5)K:&ZN\BIXK
MH41=FQ*XQUYT(ZL-K'31B$S-JFO%@RSB*BKAL]AL2UTLV(9#$ X"K=6MC[5P
M:D-;DWYTE"8AN7R4GA"# Y,SGA;)U("%6@=D^OQ7++R21X74N68RL!V%-#-=
M\NG$ _9*J"GP3'M^L&L=H6X^@_!MX#VL0/4[4%.&YR;M.8NV?2%S4YUU0V@[
M@59KB"VY:16Z/PG)38M;3V)BJKLU9F>D5CSOR]/!P8Y=*]Q54E4L+U'H9PL6R0&I.12/0 G!YTP98:8S"OO+MT2*\A
MB&^-)[+_)GQ/'8LZDZ=7"@2Z;[?#8JL,X884S>>Z*+?09;B.!/&:\,;M2O?/
M?KP,6&A ,9/K&6KHO;R.M"ZX^KYHU4&/UI.@_M8@ZL$%E-CDAL^\3*= @Z">
M"%.K;ZPP0%7DBL._H+OLZOM4C#RM/@RT6L0FV3+^YX=,)3+\9
MZZ_>["1.(-K9H")\U7!E
M+TEM86=E+U1Y<&4O6$]B:F5C="]7:61T:" Q-#(X/CYS=')E86T-"GB<[<&!
M ,,@?^K=X 15 0
M
M
M
M
M
M
M SP!1E;J9
M#0IE;F1S=')E86T-96YD;V)J#3$U(# @;V)J#3P\+T)I='-097)#;VUP;VYE
M;G0@."]#;VQO70A2(8E$X=OG3K181
M$1$1$1&1'TC*%,_/SX^/C_?W][\.W!W93GIZ?7U54%#1$1$
M1$1$1"[F[>WMZ>GIX>%AO]\W L6O7[_N[^_CJ\=SB/*_?_]NJHK*D3)>7E[4
M,41$1$1$1$1DPL?'!\85OW__QJP"F6*_W\>6V'X3[P],.(*7EQ>$D3Q6_(U_
MTR3CAJ6Y^?G[4H%HD3_><['@9>7%[Q1
ML@'[_?[AX2&V7WY6(B(B(B(B(O*/@U<(+B'8/#P\/&RQ>8@"V&9D1(O\'#5\
M?'SV/?Q\9&O2*B:*D?4,)10&A$#
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MEABU/-$P4L%H0H"*B(B(B(B(R-\/P3!9^#>J17J+D)P4"8(M[^_O*1=DFKI*&'!PHS3 R_N<:>5[1^&%D41$1$1$1$1'Y&\!T
M <.)H1M%JA#I&,)*O^8'R5B:*2^D_M!H%YDNA$H(G<&_V&_U1#+N.
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M@@9966OE3HIHE[(Y)44GD$555#81 FK$%2XGXB^=(%+AYP@XL.O)P-&:_WS\]
M/65[D%!^'4#9R&:GA$+LCLQ+PG8RKI)J)(^(14>0*46V
M^SYD3(S]?I\1+=(&(^I)4X=8\I.N=&@%\0TTAA;1VMB2@LGS\W.T)TX_G5;X
M*OHD=L$_A1U)94)XC3Y>J/*%B(B(B(B(R!<1:VV"5Z0A 5+&? T>*W1V@7MC!,A:&=J%T\'".5!(I6W
M UD)^4K,G2HB(B(B(B)R0S(/2%I;^F,3/S!P?N?Q?CBE%_G[S@VAP-)LXG(V"P<;,E)K:
M!?(%ZD2J%K$%CYCL0ZTO1$1$1$1$1&Y"+,R;&!<9S"'_C75Z+,GC[W!WEO 9
M !-/$Y;MUV0,^4[B+-(&(^U&V-@$YT2I('HG_Z;924"VULRT@GQ!6(P_=6HB
M(B(B(B(B_SI]<$Y6W-@/U$7]T'\D"M>8&$2JK&XC_Q893;3&Z^ KNH58G1F5
M-,ZTFE70F;$QMV">L3%IBXB(B(B(B(@TH$O$RKIN?'M[R^RE^$U4ZL*\0L0,
M1(]_>IT>IX\'#>E%ZO;T :"0:DK&FV08;T7-J*E41$1$1$1$1V0)KZHSG
M$'_3I@+[@4:RB(V$L.AM*O"A^$FQ':)S\ I)DPE,4,@MD@E'4&S0)1 ]D#NB
MBZKQR>/C(P8;?_",1$1$1$1$1/XM8EG]ZT!Z1F U0;93@F 0@9/$IJS?HS#_
MUJI(&/JOFUOT9-+8^%L]9= N8B/_XC]"D,_&P21U'KJW1L80$9'OX:-PLD!?
M9O[MR4,,O^)EP<<&W@^L-6:-/CO8I/#&;IQ KO"7 S',K65"YUPVMK^OX62S
MSZI_8^=,]JJ[QU=QXO1 S9DN(B(B5Q*C*ME#\/K(4>
MPE(.&H49$3N_'9K/U4,T!=:.'M42&VH+V:1:VYPF1G1S%GWAF ,,PW&?A)A7
M&12KVFI29VT&;SHN:'_NG@6&K=U>?UJ<+L>7"UOV:AQLV3=.<]]YUQ*F.VZ&
M-1E'1$1$-H)+2$ZQB.00X^_;@=B>U@(X@^P/\S'<*-+> 'D)_F)K$&\S1JS
M(D.2YH0M76;26H/9"\7H(O*NFG9$1.0[27&^7WL"2@)E^N=S79FN/< 958<^
ME7GT&A.[QDV:T]39>W0.R9$:/HZ9T.<'BK,[ZTU$S16>0UZS95^T%U)W;6S_
M4+O( D,CQNWU1ZMJ_1E_>T[F7\N+6'NU/_W=86Z .>OV7A41$9&$=7=.X7 #
M842.<3]?#,4$)C;&S"1G2M4Q)+[]7XW("#6[@W$%IQP]4Y.2?!Q]:O:?+2YJ
M]RZ'5U2[8J$A(B)?32YIK]%]N/W-[/
M+JI!8R\C#.O/,9IFU/J;_LG6,EZO]6J]@DO1D:)A<3BNU+"K^[WRI'I?GOIO:A=T
M_L9>G;1D.;JB##46$1$1.J17JM8B/Z?Q,N
M$F8X-?G(ZX%J.DNGT=4Q7V+:'%U*#PZ\[D+M(N&->UB
MK;:U2QB'Z9DY:3RL"YVD6TO._5M:/4N5.&
MMR*J%2XD/SX:F(B(R!>140?/U$
M@--\?4.RU'Y6AHZDYXB(R%=S*^TBBB'@YW"9:_SOURYV)3ADLO9F88MVL72N
M$W-.QO_$_G"R?M^H7>2!<@*SW?CD7.UBV*MK2DY--#9DOY*81D1$1":DMTB^
M/B C6"U3IV1,P-C"Q /'U?^YQ46ED2^8&S-+B<\GIRMZCHB(? \WU"Z6SV-E
MC@+_0^UB*1E"[[HG*M=Q(?MO0K1M^06":B,C7D682:V-9
MS;^Y4;M8.OGBG]8NJO8^\?)HB'G%1!/(,YI(1B>UBZQDWY&=/^F*+]4N8I1O
MID\53"N'=XZ(B(@,08A(D\7X-T9P3"ZKD0 )4G.7*,] 3UCU.JF(>IX/.!8#
MD]Z<$D>WQ.1GN]2#^F'03A&1+R)S/^V.3@$?1WABUV_[W=>TBV5D??$'?48:
M3X?:VJI=,'PGT3FQI4;=G"_S$Y0' G*25#U[-3ZGK+ND,PT:;27[0OM1K6VQ.KUW4
MZ)$]+,S/&H8PV,B9P+!+YRDV,L)&WV]+B19X\??A
MX8$7-[']IUI%1B?@.Y.F*?%OXS=-ZI:[8TK9ANBH?GI3DXS\/O!-YR,B\K^$
ML2]&JX=(#
MPWY:#=I'?KBD M4S?;_6L)XZ9]1)/((=(?U+XR-#G
M]$"ZD,Q/7T1$1!+>%J6)8WV%\3QZ%<+["ZQ5GP\Q'-8B>K&*9V;":(YAY]I[
MJW^:5'50+99C#_1FO73"_?U],[>IKM:[@V$M\9L5LI8/_(&89(4E5QRR!?$K2*U??SE$ 33^(XS_&*B
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M)5BA-^F]B%^QYA#1D$87+,")_X#E %(&!AAYQ'^"ZM^1<;@$'
MBX[&,8=((_^0VB,B(B(B(B)R&;SKSZ08L?2.%3%F%7T4BYKM8K_?1\DMA\"U
MA$4]03-JDG=6_9DT+;;_S?)%G#N.'D09C78BX!#U(AH?W?)R(!.LG*R0DEP"
M!**HA$2H5+4_T@3PO#_PU_:5B(B(B(B(R$V(%7':!L3RN68_B%
M+487RW%Y'DM[Y(NHF33KA+G MR(SJ.)G$=O_POPC^+FD_TMT%\(";<:PA @A
M%*N>.!,PO#:00V#]%@C"XR< ?G
ME1$PXG30&;9K.TW"D>5P+=( AM"F^54<@@NQ'+QX\K.(B(B(B(C(SX,0"OEO
M76N_O[\_/3WE\AQ0$EAH7W XPDOB*E)#7J!:X&H1!\VXG7^#?$'84LPJL'D@
M!@5F%6D:@7R!JI#1,+8?!3DH:N,2X+R#$M(((/$O+>%?K$'^0O\:$1$1$1$1
MD>LAP\A<&8B5(BVBV$1$1$1$1$?FIX,21
M,25B%8SE0TW'2080["7P:$!\.)D^8PT,#&(-'O5@M( R@%A!AM9JS) ?MB_/
MR57Z6KC,+"$M+HC&>7]__W X0)7CHP0$O^20F5[F(N&# FR'.TN,+K@7&JW
M-(I3[&*V$1$1$1$1$?F1L.;E,Z_O:PP*ML>*^->!6$>C ."P-2$OBB
MVBIDR(AT)R&D9\H76P23:"?6&M75Y3++!&)<4!M-PKX"5Q%D%C9&23H'DXS+
MG%RR9^A;=*3^7(BYL10'G_AW8T(3$1$1$1$1D7\(+ 0R;TAUY8!8[,>WL4+'
MM*#: ^1>%X#=!3E \UC[(U$S:_;\"H$E)8BU%7ILC[9E4^,#7A[8C:3?Q_9V
MDL(5^XI,^8'>PB%(DI)J!IH)92X6=A!J4IK@6)6H/(41\K\L1]^?BRUA1$1$
M1$1$1/Y.L!!(AQ%T ]P3^DRIK)J7H\1QS2M^ CN@+<2'ZC:"&0/*0YI;Q(>,
M!;$FFU!5*A[5Y23-+8AIN3'I*JECD5,R"@=B17Y(NQ%(0>,:[:*ZC2S'8"//
M1\A4&R K[8ZI7HA 8J94$1$1$1$1^6&0'97/Y/3$2F$I.2^J&L K?OQ'KCEN
M.J<@"]1\J4WRD?R NTHJ$HUR0B (+!^JVPM6$ZE=((!L$19PDZ%P5)NN'+MC
M,A%L+6@VP@7G@IYP<113.H<*T5BPY4"^P%*E\1_)8Z'V&/)"1$1$1$1$?A)8
M"/ Y'490#_CJ[0BQ.I?#HI[8#M<R.@3AP;\D/:95QL880.W*XFFUD=\QC
MTNLS]0H:\D)$1$1$1$1^&+E 7HY!*1MB$4W(B%C%HU>@'EP6B#+!C"$JQ#DE
MW480); TJ"8?:?6!3<+N[%+27:&?4CWQ4+TT30>
MMQ%*7FG\@&/.[I@I-5.283DIP[]4&'V%
MT'&EW<7R.5-J>M9 FL>DC4I*);3$F8S\0>+WDG%E@8Q"<9=.[+5X%+QL!GUU
M2S.0%M,RBA_IVF\DFE&/,A$AFY)]]J+8?+R6?)M
M"O0-..NB!,BJ:U>$ O6*T*0;1NEINGV+C-R^_5?67,V3.<+Z2SDOW_\$)H>HC9G<)/4<
M^YZ9/W_Z4]YR<5^NF&]D.^L<8\L3.R$'?5,#3]KY]6+'YGI->F;+;=GWWJ0-
M_>^H+]S<(9,[BM-A9EC[@9[<,BOKA\Z-3\C:,R>/-1P9\>">'Z7OVTGYIDDG
MSUU$9 OD(>4S7A*,6?FPS>=2/.@H>:N%>5:5?A:L1+"I(!DH1@Y5TV"IPK)]
M[K4=7PK"<]V?R(
M)KN\''+*4RQNUXG M:5G$)3Z6Z@>90L7^ZARH>?/D+4K6%L[J8'HXFL3$M37
MYG"3V4OS.QT6[GMO_@QOHJ_WMV(J$\G/#CR4
MKR"JS(-I;(0SQ3B$^?"^R[U2+Q.C%6/Q]^\KJ;?$_#5$]N=^0W+S9K#>LJC?KEP1%9QB:TN\
M2<_T%V7X&.SEE#F7:1=#K7CM"NY&,Z[)[[JI8?*#:K2FR1NEY?,],VS2L/>V
M:Q=K;\3R(;G6U?U%G_P6>HO?X4BQ=B&&G5D%V[6Y\?8[$GC[=2!\^'/\ODFV@71-K"?3-.R-#8@U4A5,YC3YK/W
MI+GFKINW8*F+BL[\=A*X@T$MVH-5=GJ+[(YO(E))0*_ QI*SN#ND<[VR?]!/
M&$PG;]D0\_-D.7$M].3[J1-+7M]@'L\/O'G=,YSSU$5$9@Y:8[@@:A:A=X=D
M1AA7T!)B^6:!X?+SB[2+^Q'-[[I_(IW4+IJ.:MZ+]9UVC7;15]A 8YJG7WT!
MQU7CQN"*-&^HKW=Y:VP&MBQX^W>U^T-^\&'A[=H%M]_39YJ0RVN_A9/46^N"
M'POC[_#2URL^/,=&^F"@?#FZP_ KJZWYLU;)_K,+[S-A-4_<'
M=QOL)V\2+3-G05PCAHS]T1&U7QUP!8>BC6/[SJ!D>Y2NTBRBP5DFSWFF..-_G)>]0:X,9=Z3J9>&5OIKJZVSM(NU.["1#BY(#I5WQ1:IO+_N
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MBR%S[6)^Z)MH%WU[&0.=$.CBQHKZ>0"<"W"P-#ZXB;:Q?)9OICWS)"S
MM(LACI78C(
M3>!95S_O#E-3XF1B94U0(.88F)8-[;0OAL<@T4'K<,, P;L)WM+NCF\'>,A/
M!@CVNCO$V.PA*@4%D,$GNV OK&&;9SB:!FK,35PV
M_# K=>.5(5[6+O!EZMB_D\TZC82=C%"1Y07\=PH#7J]]($!/MHG$L+C9SVJY4+YTE3W,Z^2/%IC0O1&-@EG<=T[;)H6OOU8C-O<]4'K?>
M %=J%]47HQ_[AI>R>4+B?G7N$W)R13.[!7_&S,S"$4D3@$7'K=)\]'E:L%^RL&UEYD6=,'RC/?%AGZQ#SZ)J%Y-X'?6I,K^(>2FSG\(]8+&56B>
M8]6":Z)=U BQ5_K5UM4W;XOZB\M/YLK*+S;JF-B)]'IS&?,5YMY@D5GDA,M"[PS(WA9CA*\I D@ .KDBJ8
M-ZLAG";X/!RU>:[V!^K?8S([Q4N%DQI.U:J91XZP!+M(W0.?$0PSZ-(+^F<-
MYE0,'WVNDU26<@O#+JXW5[[!%#F7)D;B&BB'PQJVY!E9TRZVOV0_R5=H%VBD
MY$ZJ-+/6N8OQ']V9CGI'+M(OM'@H3ZA-RRWE5@[KF0E3M(EUQ=^6W4Y?V&"1LURY0
M1'O3BSPH,Z4KM8ME'/FLKODLMI./.QY?47E]D9%I1E-DSE4Y
MFD!F**CY/H9## N!M-/[.'@7,I#%H7FB\I8P3Y]E/B)Y\W2M0QZO.?(Y3#MI
M9 ;J3"7AY%.:N?&6KDO3CN4XY7@^Q*^&)G%#CO5(0&H7\OW,,]17AJNJ'ZQ=
MG.2NRP#25_*/:A=+"<5YLA\N7D]5>3DWSNW5:_.:D:67+_*][<_3+IK5^B0&
MPE^K7>1M7".';/PM]!>TSR;)I.5B[8+;B0E53[.>_3]K%U6#XNY-^9'?;UU9
M;[&[6,J]P2$:<:,6N%B[2)O;DU=M[3E_Y1/RAMI%9EVD6-3')%I<,Y >!(2J!QSB.=#VI%\#B,L
MY%.1KW*2V5L5(LOS;&>X82C$3X20I!P=H8,AC&=O?4JG1\GN: %"21Q&,OL;
MEAO$7T)IV9W2+FA/M=R;3![H.J;B] \O)H8VV-D;:A?R!_DX1.EI;5&Z)I#=4Q=>L+VZH753![5QGS),^(\/ @#T?GR-VYID."]]D
MY0OUH$.WB+R[3CK^I$+5+"V;V YKIA?#"]I+=M')S1N-M9[I>V^8_B8+-R>U
MT6?DLI]);;]2F5?5F6VM\,E'AAMK%,C*Y9"J^=M%%1"ZC:A=U
ML*C6MOO/J<-9XV]\"C%>/!]2;[":3HN%.ECSA">TT?,A]7D&N& [(==X_M.V
M=-G8'9.//)?@%>EIF(]-9B]WA5\E)%?]3/T956-W?-N2_;,_)D+-2!2T.?[E
M'$_&<*;:= ,ALM-:^4:[:)2!FC1-[2^R"W7:Q=U#7AQO(L+?BR5>@/4OCJY,#QI;)-M
MF/_*=E?G&6GR=:Y=_;6%VYH8U5M?9-:SW2B,89UU-&=$OZ6G:C.':=JS,23%
M94/\Q_G15OLK^+PA*VC2J"63>!=\]?$Y9VC32Q=H%TNY0W)J5\_]5MI%WVD\
MW] TZKVTI9+)$[*_9^9!*L[ZS=8'0C,[7=,NEI'UQ959PT1$>A@]^9R!+/H!
M%XDC]?"SGD(Y3/"N+57H.GXUKQC2O"$#1..7D8,.M@>\BVG>7::S27YHJ 5V
M*Z0+R=W1^;I&+V?64>-R5.:=PT0H19CT^)B,8E6[6([N-G6"--Q7[4+^%"WB)">O
MYLG.G'"6;\[P'"?>B+U\<;)[-VH7=4VWT?:^
MCWZ:#;?2+C9Z6,#P/IP8TDP&VNZID"O72R?[['=9YWA,NVBMWNIC[+KM8LMCL!S(ZMSGY#-MW.S
MP]J?\V=XU>MZH6.B72SK :_4+D3D5K ,7XYYY=;L#YDYI./AN=I%.F7D>I^!
MK#[GF2\1C#;NRN95=/\8]*?C=T%1B9I6)@I67'&J>.^VH5\/WCLSI\/=7K33W[.
MU2Z:F[Q9:$P"/^)[Q6^PGW/61DXLJ4XNXN;:15/#VNO+?TZ[6%M=SN/DUZ.<
MZXR0BP($YYXZ?/1O?I>I=K&LRQ?7:!=-G1>(0N=J%WU+AE>VWOS#GV%=/++C
MVM%YWNT"/Y'YSW!B9(6T
M,D_"-9?]Y]I%(]VLW9E-DIV^GKEVL1PG\\TO1>U"1&Y%U2YVZU$:F#GP$+M
MNV#@PYF"IR+/V%Z[P'^3(:"Q/?MU\(S(/"-,4)?# SD:P[#R:SW)VG9VQV3?
M-*_:=>^.%B!I+X%M!J?&V4U6"OWLETKF[H>-=I$]V=N=[LKB2.U"_@C\/'\=
MPLOT1ESQ:ZIFI<,G2=4NG@^A;R:@<#8U-"_LT!51_'CUB1#:3.2:2IK0A42\
MJ3\H'CN-3M)WR$GMXN-S=KSA_/^OTBZB)?.+PE5N&LFJ 97UJ)E!=27[
M<,W8YN-S2(=^U3G7+I85^6*+=E$=A?(FQ!^S/KJOM#+"NWP"[P76SFC_.7WD
M2?^=Y@4K;SH[]2'<3[6)MH;I69N@E<3* R3 -Q/!P?<\T3\*/
M8SB@7^MN%(UC#AZU\XM[012RQI>JOX+-7=IT?B,OY!2.UO)ZI;&'65OM#ONA
M>GG47\?%VD5=OS?/_"NUB[Q%&?OZ=,]-9/5^+*A/R!RP:LOK$W+XJO%DN*?G
MSPE!\HIS"U5+X$E7G-0NEI'UA=J%B-R*ZC."HP3C3G6RR\ .#/[:,VKV[!3RW.;NWHR0"T1@"*-7)
MWJ_/OB>3%Z_T:FH=]:"-96E#KUW,V\\ H78AWT]O7%W=N)H?RYJAU[F_Y>&/
MKE$5LB70;&>NV$_2&@UD5[(2]_6LV5V?U"Z6SSK)R>GB']=[K[]S=N=XT#>[VW2AOYEE>,'!NH-=E19!9NX(L=>?W2:VDW[+676O:15[W/O+D9=K%4B94
MS8EL5[&Y6;/"&WA*IN0E),0*/N:]BB72S=PT'M0D1N1?5QR.<>
MBVOXU?G6G9MG!"$W0U_>'7)A4#EZ15:%[0=&=TC!C5$!^S8F;?F0WXVFB!?
MV?6&'W='^XKT3V$+60]0?H:2#F,H[R!R1*/:M"&9:$%T>&H7?:L:4KOHYW@B
M7\KP1=N0_<%]8%C)3;2+N/.;]_A#XF<[\6+ 37O+3&^_[B;S<2J8)S2^)\WD
M^6_3+DYRUVD7P]1(PQTG;CY#:N>35C)Y-GV=+YK=0
ML]B?N-D.A9T>G%SZI\?W:!?+X:=]\B[J34>:IO9:<5_#R:!>NY']"6'->ON]
M/-S0TVJB7?#5)$;TF@747+OH;?G6&/[>,<3J(['W<,,,?TU5NY@XH)W\S=X=
M[&FQW9J%R)R.YKX#&MA=NI<^ESM@DDOJ49VQZDILC-/MGQ7PM0"
M?XU\@/,495C!RN+N8+E!F29"16Q\7 >_5QQ2J*'ZPS*UON_RQ.V/(>6QN+@[
M9C^AG74(Z >+.JFN:5#Z0TRF;9P[VA$58D_8[\*D6NU"_BR8Q&G
MB5SP=DQAO)&YEQ8K"(+2_#K&Z>47',36UKK\\2HC%G^>&DMVG>ENO2'Q1#/OS^]MV-@97=!0$G,P3T
MR9,E/M+P76:1LZC#3 )&5ZXYK$SN86:
MELQM)KG;:]ZTW?'E!3.0QB]@TMHM%_PY8&_
M'.U_^HN;W_;/3,QQ^^N8U-[K[XH:&2P;/[\5\:XZ>=WI2>:*^\^/N"V=F=YD
M%SPAS_HM]+_9;.3)D;'^!.9'J9=I/]*+1$0N +6\;F$ZD4^S_=%*,)^W3\=T
M)!L/P<"48S+0TPYB':T"YRSCF?G.=7
M:A?RQTG7?GR?)Q/UNLO[.>#HO:7.= PG^, %YU(KV5Y/=[_:C--0?2__M
MR=,\V2WUFIXLW+=_^X5;NVK#LYATUP57?_X[7=N%!R#SF2]Z$A+>_&1C-C:5
MBWC],:-M+.AT5
MD9N Y4.__>.83GI?^'Y%;I*,%&
M/ TW:A>H'S6]:8:)J&DR&O$V$W+MCGXB&'YG#;MCG$P^I""0%A?5^J*:80P_
MUP]WQ\RGG&^CF7 L@DC76!S5%@ZCP: 1+NY*B$XL /,$>=.Q9H*X/X8J78Y9
M5FN=:2Z2MG^87N!H<^%M(2(B(B(B(O+7@!$%GS-7H7BHB(B(B(R,\ ;0'% .V"^%%8( R!>MT1 9>]&]QV,3E@?5^HS;@A0$X
M.S31FZM&@0L)X:1V1V>-W='K9%<2'5(YR4QW1ZN&7->GEE(+YX=?APBBM9'I
M&X)^@I92XXXVP9-KI/I>6,"@I4;LS&)K\4,RGC:NK 0^Y>PX]PP)E>>(O\]V
MVQ@1$1$1$1&1OQF6QNF/0(3,FC.+D&NXD\2_K--9N9_4+G)QC9A G&2\&W9'
MCPR.GDXB=;E--&.B1A#D*L-=ID1 G,ST%LD4482#F&@79.O@>8ZF5-C7) *9*XPY%GS;S:5:X$M
M"AU2C3?H^7F2;A$1$1$1$9%_!5)L\#FS@52PFDAWC^48,3*- 2;$PI^5-4+$
M,'LI$3BK[02N&43)2.N.3'JR.R9:11CY^/C 06.B7:3)1_49F=A=H$+$CK2!
M-*FT:BV(1#2#(^8Y5IFB9Z-#!VXRZ!)$X S2?R2/51/!+ ?SC#Y[BXB(B(B(
MB,@_"@8/K'.KB0+A(T@R$K VS]RIJ6.B!B8,[1RQ%5NX@/O7:!L\::=H'X
M0+(5 G)ND1J:G*?#DX6-V4NS8?EOIG?!.F5W# E"@?03:5Q(1$1$1$1$1/YI
M8BV\*W$=4YU@C9P"0MI.4("@D2=-$4A^6GU&UA;U&1H4T0"O!Q0)P :CJ9P$
M)1/M CGB NV"2!K;PUWBT#'1+O+!><5*[R%B=:X8
M?V-+A2F&5!4B\XQD;7%<0H7LCE(2+3%!JHB(B(B(B/PD<+[@,ZMCM((,?Y&F
M L@(+.=9F\]KQAZ@IDE=2Q6:X.] / UL-HC)V=2,*D+;TIZAC]6)-($(<);=
M16W/W/KBXT"C*C1DP-+MAAP9BA,5 DV)E"ND:T%7X=K5D@08,5"GB(B(B(B(
M_"18[?*9)7/&Y&RT"Q;@U9WDY&(<3X>4+#)E25W7\V\:4:!+9)G>A"!SD:2\
MT,?JK-I%GV\//!M04Q8$RY0/S!6.>NB[$HX"QK&63\:0)M))A$-7H2!UC#A0OP8GR\GNF TD]YIH%XTT<5*[R&807P+%H#\[
MA(NU&*2[H[/,93)"$YXT[6'BK*,QT0FQA?PLM?[X/#13$1$1$1$1$?FGB85P
MS4R!:+"4/!>$JLC/J6Q@AC%Q3TCMH@H"0\N$FE4DZGP^,#140$))-Q#,-FA)
M-CBU"U)OG*M=--E1\ZO:# 2?&EBC/ZGM'B)K_<:%X-_HHNSY*IA4*PLBKQKL
M0D1$1$1$1'X>1-%D"9PI/]($ I>$?B6.!<7);",0*^ZW _&A*A5YH%U)QI&?
M6;PGN:BOYAGY;\H1J5T0&W.C=I'J!P$WF>
MDTX]))S-!A/N(^-Y8@IREG.*B(B(B(B(R#\!02%RS1OK>M;CL3:?+(0W9AMI
M=DG?DUSF(U-4$0/Q@9*9!C3V[<-*9#*.&@'CI'81!QUJ%]2 (4^I.Y),UV(6(B(B(B(C\/(B3L-'7
M( JGGP@V"1M?]*.09'!+/MP?P!(CU0 6[QGDD\7[KB-SL/;;,T!$#6&1G_&+
MX7.*&*D)[(YI4FM6E)K=%2>7QH!D=XS=P3E>G.FC)D#)?ML=K$'JX=+<)6UF
M\"6I.55%1$1$1$1$?A+W]_=;+"AB95W3?;+PWQ(-=_TLP :P0L*!X?'S$5H)ZH,.-F]($]697'^CUJ( S%6L#/U! :?:/*(+W*
MD5) [H*?R"3G:14KZK]H"!QB8PR0GB9*)P%1^1QU8GJ!1TQV174M:8)RB(B(
MB(B(B/PD4"&:V)@]F$_4]_LH#_,=B581I'$%KB*Q;U;8"!>( [%4CW5ZM9W(
M-?O=,8UI$,6H/VT5L'](FPUV'$H?N=Z/W:,]%&LB7; %$Q%B:]2F$@[<0TZ,T +RJ@=C3L/_4EK.1891BX^KHB(B(B(B,@_P3N.'#./)
MJCF#26Z!F)98;A#[ G,.C J&EA64847_^OJ*XT8L[==:F_8AN\\.( UW7?+3
M!)>6 -V #"E1N.8G3:K#2S3ULF 71!W9%1^<>BP4DK5]Z3<=1D3D>\"=+9E_
MVSRHK]EWK3%$4>:A'8_*>%:O[5CKOZ#,?/]WX=S?
M-X#"/SD6O]]&=)'@,9
M2@@F!*S9L5Z(EF3"#C*$;HPC"M6E(DF#BF;C%JD!9: Q^>A!S[EXGI8!2[D$
M&2&D:7#.9SX.L"]13R\[KHC(N<0S&?LT;-N:YU[Z"?(0:X85XB;Q4(V'?R\.
MU/Q3=]GZPF;S;1K-^C$JP;.R/1?.&@V,]XK 3*),6CV<-W^<2
MIU#[O(&0X%M$@"'1\AJFN[\0!+^Z_BRB>/,ROSVB
M)T].8.*4Z]4?*A*QL>\W?LXJ&"(BY$!)U>AOT_ZYC6[]"H$FMN\ET[F6(]OFWCI_>W!A"0+X&];@Z)?
M'!!,1$2D 4.(.GCQAB5&GQPH,XPDKA\48Q*[)4$G$S_DBSJ/BH$U$X[D.$X
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MCS%]O3NF;67WW3;52$3DAJ0(L/NL#\3V3!L]7$;EM_TCO3>EF*2/Z._4+G:CM?^:=H&CS?R,HJJA4%#_S87M9&6=@\[:BKXN0OL7![VE1S,&
M_1'M8BAS51%@8RJNVCEKTAD7XB:GQOW0#^)IP- 8\%1+F_X^J7=1\WJ(^][:4V[2 UA+3Q%-43)C?G+PAP"
MNY3G WU,F&$+LT]2U^JUB]JV224W>>DC(B*R'*=5C.\(]69VO=T>C"R)=Q%=1<_S+@9AHY=R2(7AH
M<9%<>;XYS:"?F=BG-0LN+;4Q2PF%P93,5Q@B\D?(56'5 6K8X5RM5'.^?N6>
M\+CC49^KK;6H"XV1 ^Z-B-7QJ!RN!Y?/*@'6=ST3<_TMV@6C3PUB4.L9:A?Y
M,GVBJ&SDI'8QO&I#JO]FW=Y,!G)@3?7@K](NEF*B!4Z_N!+@6KWTMR$
M)\\E)SS#NZYF@:^_G6&$3\A?(O.K:EBU9E/4^[%64<@7+B(BKZ;@T>['6O6NU)+K:[X%UV(U_0DJ%V
MP9-_MQ+:=)C1HY!T[#$3Y#1#;
MJBI"37B3O'O7WIND:5-S?3/BQ.X8\JNQ*1T:;<$1$1&X%;U)J#HLU2#>-;IX]D-6=7&0S/KRJS&H[GV0R>O73'XUV
ML93G=JWM7.T"Q\:&87:/+$]5WZ-=+)]C+#!,JUU< #=SDW.D#^AZL7:Q'&=W
MN.5FA,\TGND/EZ%$J^W31+M82E?7WU?SD_R&NT)$1/X_-#E$8O#"+&$88+,?
M1MERVS18C(;H#,U7;(P"-( 7%FE]P22J#QQ!1GCF"=A@8+:1R>XQQMB= F>3
MR\BI';-6)W4U7SNW[JFK,'K
M6JAY$R9C"DLPH?>?WOCQ5ON!:_U7:Q?8HD6<%Q[@51.AJ\H@-8X%N
MB54RB=;"M_W&H;93?Y*-J6W5+H:F&HUI$^]9\N=LO L1$;DM3'ZV3#FP0JQS
M&-[I])8#UU"#5_?;20Q'W.]TN_T
MS82D:3#Q1NA;)K=&NA"1OXJZTF=M4E= ^2([K2.&1A2-=5S/,.K%9 64U@6[
M+JGH-\3J;%(\-"_3A\-']D CB9,F.Z',-=I%$X[R9)2#7B0?QB%I1LR48OZX
M=K%1JX':.6O!,+/:FX@;36X=5(M)S37?Q_#^7XLU.FEPE2FR5:D_(+A5\D+S
M8JNI#4&#<* !_E.]Z_%YW20B(K(.8_W&\86W0A@_4!ZSX1C=;C@\,3]I1DG$
M"@9')B<48"[-P$W#TBQF)FW?&!?3-":74>Z;GL!.O$F"W90@Q%
M^F@;""SYMH+)@V\N1.2/4Y,V]BO$CR[M:?^^.&O@X=RP9M!.S6O+L;6@B]^O
M72R=? &3'*ED<^@;1O2G?EE:.3='ZM"B,IT%AO4,M8NEDR]VZYEPH_Y;30_F
MVL5'2<%[2<9^LEAO?[$BSA3IGQWQPQ]>:!FXIWSWF;(
MWLC0#A-KZE2!>&'1S!SRY5?F5;FN1T5$;D/UL.L7=#5STVX47CB7V\.%57[;
MV-U1[=TAZ55\KC$MJ]5Z,PS]$>UB&*8.ZX70Z$)$1+X"5/=A-'C(,3='
M50;'##,^M)2X>0L9#7$;(;TIK6)&@6](,TG#%1=;1R9:L13J%C[([^
MF!GH+*TL^(PR@'S!G&K26A0,S)@;?6,+.>)/YLQ ',XO<@$;>-A2JB,@U
M\$1E0334+O+;9D&=KZHGMF3Q&$31O3O$5LKG8;YK[O.,L&AJPAWG7KQM[YU0
M$C1P#M=[&>0RMG^,8U&PI>;AV HDE*PJ1YY1OLX>[@C9GUM&7H)4]\>J3J -
M>37[O&-]/T3)B?O,]2&;D+#NUF$D'0ZXJ;&LF4GDA>C7XW%KK65LWYT3Y2-O
M[#E#F2A#BV^_QFG2L.8T,4WI?Y+SAHF(B-R$G!7D\,1*'T6B
ML1>M%@4Y/*5IQ-=97V065X;(&!R)MYEV(\Q[$1S0,9C^88!!4*R:^70RF^*-
M Y_/]6E=#I$W:&1.:Z.2WKD[Q9;=,24*R0>7HP?W#3UQ1$2N!QDAZ=?[]=O^
M*PSC)SD?:^:19KG$8QFO"N1HTDZM+?!K;9/0A5FFJ0=5?+@[EG(T48-J$_HRU/?BH?7HB-QVK<,QMJ!ZX5XW)09KC&QT_A>KN+[/,AF0ET;?IFA"8=P6C"%1).X.WIJ\#$II E$%9V'L&1A,,:*(
M[?&9=RMX=WY%4/3Z.N;ELS=*\\)K2,HIC90D(B+RS\%([7I61$1$;DLL[=,"
M-NTHUC*C#>,PY%Y?FM,S918D" QZTQ.$V-D-B I=-A(LT%N5$#-$I(B+_+N0%6W.9$1$1$;F8QG.$M3:KZ3XN^N0U"O+%
ME_H[9*(0CH51+AO1+K /B380_1*M8^Z>?"4O)>CZFD7TH#N
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MM(O[^_LU^8+>Z+U.1$1$1$1$1&0[L;*>A*/,:'>,LHF3T /I,=-KK@:;K
ML+CXGERN(B(B(B(B(O\'YM87I/LD4\;S@6$EE*FN(D@$J7O\_OT[OOU3H3"B
M52@/59")SS6"!V4R7D96J&DQ<4\=8N(B(B(B(B(G$NLM==B7[R_
MOP^-$!H00 AT6;>_O;U5(P?,,'I;A:\#R86PF:E:1#->7EZJD$*9. N2QD:!
MNP9GT1_VZ)VU"=1/IO<<2(]7ZU>8AC/3\_
MO[V]W7:E'[6]O[^_O+P\/#S4(]*VV-@XL*!:4"!;$EO.,A$AJT@OW8B(B(B(
MB(C(#2'SR/W]_;F>':^OKS7U1FZL<226HU,&5@TUW$3\BX[Q\O(2!89Q,M?X
M.!#'BGWC< \/#[7RE"RB_BC3-":VT)@LF/C(\JG H"11BS\V<**OM'W[]_W!Q[6B6]_
M'^AS?Z2*$H?H)8AH3-I:Q-\HD,U(_2'.:&.6D/?W=QQ23KK5B(B(B(B(B,A-
M($O()*5(0ZSQ23#*\C_V2N$BW4/B6PPD^MUQ\8B%__Y ;S6Q!8PW8G=B5KP?
MZ \4#6MB7Z3@$,W.C3B;Q-^3YQY[T6:%"Q$1$1$1$9'OA'0;) \]69ABF9XC
MEO-5N'AX>'A_?R?8!=84"N! I033?8KU YHXH60TM,GP$ZD3CG4&@"4)JI%!0[1\NYOW]G1@:
M-2LK;BSQ+:87J52DZ45C6_+Z^IK[#L-UQE$P2AG&\1 1$1$1$1&1;^;M[0W]
MH;$Q>'Y^1GG <(+%?BSG\S.*1]ICU!UWQXP>:?R0!5)2P#PCHU@0R()\(DE:
M5B!!I%<((2]J@E2">-00%E& '7O?D+2^Z!6;:#9^(MNSD(B(B(B(B(C(5Q-+
M^URSU^7\V]L;1@X86F" D8I!-;JHR4-CKW3'J-81'*A:8L2Q8L=J/I$A*8@.
MFH7C P$_JQU%;B9)516DB=O;!*XCXD=$M-+<0
M$1$1$1$1^2? < +9H2H8K/01"M NT")BR[">Q\?'_7Z?BD<4B_+L'C57)2&#
M8 S].W 56?N6!F>!J+EF#ZF6'DT[7UY>4#:BA4:W$!$1$1$1$?GG(/[#FH*!
M=H'F4#6!U]?73+H:N\?GJAZD1E&#:G(LC"OB[]#X(#!QQ,V(Z/
M!O("7\4NJ5<@% P#4RPE;$4-^YDT DCS;1PE=H^C5Z\6?$^B<&US)BN)O\_/
MSZH6(B(B(B(B(C\ HFZF#0;I.=(Z(CZS'1'C]^_?41C;#'2&U"NPUAB&K8CM
M&=2BCYY!0(P:U*+*$8@D')=&HIG40\17CX^/M%!;"Q$1$1$1$9$?22SV7U]?
MR?2!PI!F&"@#F%@@.Z291-I:Q(?E&.VS%Q]BR_/S'AX&";L(&SFT]-3*AZ_?OVBAA0K\/*HGB,O+R]1H-:/:PFY
M2^+0??"-V(C;2%J&:&@A(B(B(B(B\C^':!CH$M6RXO'Q$?&A-WB(+4@_WR.A*%F(B(B(B(B(2"5%C(>'AYJN
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M$1$1$1$1$1$1$1$1$1$1$3F;]Q$?'Q]-L=C2?)6%URI7F)
MSWV!26->7U_9-S[T;9@T+ZL]W36'2J)M'*AO8:VM9UA>1$1$1$1$1,XBEMC[
M_?Y7Q^_?OV/-7I?>KZ^O?!7;ZX[W]_>U6'Q^>'B([?$M^D"49\>HH1XW=KPK
M4-7S\W.J"K'VKT=,HDQ4WNS[]/14FQ&5L&\V(XF2'.MDSW B]2C1+?4LLK8U
MU"Y$1$1$1$1$KB06U[&ZW^UVL2I_?'Q\.!"?8ZD>&^-SED0-B.UO;V]L>7Y^
MCC*QL8H#46'L'MOC6[9$>1;^U1*#,O?W]R\'HG SD"!:R_E6+87:8N/#"+4+$1$1
M$1$1D2M)[:*NQ_'(0$G([;&-\E&F6COTVD5\0'^H,L5R
M,.UX?'RL6YIBM"IH+#&B "U)P:1J%XU\@>0RURZ0*>)O(\N@G-1S0;OX_?OW
MI#81$1$1$1$1N9BA=@&/CX]UC=]K%\M1!X@:4AEHC"Z6=>TBC3V>GIZ&\2Z6
M3KN(QJS)#J@*Z<""=A'[TIXJ7YS4+J)8;P&RUEVI7321+M8J%Q$1$1$1$9&S
MF&@7K/%C5)+UVL1Q4"/2!"F$K:AL:[6*MJ?VA:5@0
M^R+"I+)Q4KN@P<'0XP.3C&PGV@7M3#3#$!$1$1$1$;D5$^TB+0HFVL5R-'C
M202[B,;O8ZA=1)U1/[$UB/F94D:UV6BTB]ZHH[:V^JJD=D&:$AJ&9$&#K]0N
ML@TUWL7CD4:!$1$1$1$1$9&+F6@7C8/&FG9!PA%*HE$T!8;:Q; E&64B-S;:
M!;(##AKSUE;M@BUI?=&'(>W!F*0724A]$E]EMA'C78B(B(B(B(A\*6NQ.C%C
MF,?J3%(6Z(TNEA7MXNGIZ?GYN4FNBG91:VBTBZJ3U)0B41MM2TFAURZJ]<5)
M[2+:1IMKHMA,/E+5%;4+$1$1$1$1D2^EYD@EK6GI[H[DDC0'#&V1\FZ[\/#P]"3I1ZTG@6ZQ\G.B>.BC62?-+8BRT'BH+9A
M< P1$1$1$1$1N9Z/CI/%)M^>NV,6F!_TW!TGW\[K7*MJ?A2%"Q$1$1$1$1$1
M$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1
M$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1$1^1F\O;V]'(G/
M'Q\?\V*OKZ_O[^]]@?<1?6VQ95ARK7GQ56W>QN/.*QRV+2I?JZIVRZ3^[4UM
M#IU]LM;Y\S.EA9.JUHZ[MGWY?)ENZQ$1$1$1$3D_T8L"1\>
M'G[]^G57^/W[=VRLJ\7X?']_7XO%Y\?'Q[K\C)4I537L]_O8M]86Z];8."P6
MJ]K:O*@_CM(<-XI%#;78\_/SL,(XD:9"B(W[ _7;:#_GN$8>E-.,AM4Z8_=A
M4YM%=Y2AJ4W#HMCO _-%^K"'(8Z%7$#W!E7-8,?8V'1=E(GM<=S^6%G/L \Y
MV?@V.K^ID)YOI FN4;W-..[3TU.J'-0Y/SL1$1$1$1'Y7\&Z=;?;L82,)6K\
MC44B2\M<>\8:-HO%"I1BL0Z-+?&W+E%C@-^F-C'"N+1>4<
M-U?*L5:-C508J]K8'D>/76)+%*MK\-C.QJ9"-O9+[ZAM=R!.I-G.OG0"IYQ;
M4@K@-*MVT3>5GNR;FH>NVL)R4&E8I ^-'!+J;'H8HF96]W1O4Q4[61Y6@;4"MD)=LLC3%O
M:+:SRFY6Y5EA+-N;]F =T2@J[-*V"HZ=\<99VT?1P
MT_BY=M&T6&_&JG-8C*_J&GFH7<2JY=N[5@[["H7:1[:GJ
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MQ,7Q+NI!Y]K%A8B(
MB(B(B/P/(24H[\KKFC2VDT:$C;58769FCI*ZCN[C7>2;]"I-#.-=]*!(_"K)
M29>#_I#MR=W[>!>Q"^OH>FHLV#-U"+#6;E[NGQNK$TN&OJE44JU6&NUB*:O^
MH8K2<"OM8BG6%XUVD8%0:B]QK?OPI+7?TOJBT2[R]-K%4G287Y]SI-;@'ES'O(6J=)8Y4N\[". Y.6L1$1$1$1'Y
MJ<1ZD(P;N :P;(PMO0]%7RP6I$VBD-@8WS:+^EC>-D$7,R3"EM5H' 7)@N-&
M&_KFQ1:^:BQ#6(;'[IPF9?J$L#2FYNM$U:D"3CU-K#4:W69C4[%A:+HHNZXF
M&QTR[.&&[-ZLBOK[TT&BX;B<.Q>KL9-9BO-+:E!T0I]39NU$L++(O*O8=32W
M$'4..9D01T1$1$1$1'XVA!W8DH]R7FSX;59>E]+#Y)Y;CCO1Q)R
M(1L[8:VI).,X:Z^-A\[&OQVH5:WMV!RWN5*USN:K>85K%S?KF5_'GKFD(R(B
M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B
M(B(B(B(B(B(B-^<_YA"2G T*96YD)S%5MN.VS80??=7S%/A #:K&W5Y3#?99(LFW:R- GVD)QP>N;?FJ_O^7$CH="&Q1Q+:FU<0POC8/;Z-$'AMB)M$
M)*2]>06!.D?NU+F,0'W\]&&^2\(VSD](&![L,SA'02%)HF%0:P_1ODUVDU^6
MUCFB'BPSW)A[U"51_^S&]N'G>TR/VWD/I-:3*=P+I&Y&R0L_@
M0:;DW^5>\*WAY8HKB&;@.;C_R-8!P?\-!_X7*[<%
M!R'A_>(.7MUQ;J\2/R7A4!*[$(;8^G3$XN\^U1G.Y]P?"\XT!Y9EBFL-G*4;
MJ/*6;ZJ$X4JP4\+THUW+.&Z70@JYAOV&8XB"2H&LS+!&!_ @(GX+/F6@ZY4V
M3!KQS%^VJDHM\IYI8.FN%HIG,\1G!G5;=UGWPFQ:2D)N:S-PTV(M18Y=)$W1
MG$/UVYO1HJ:5-$JL:L,/]6 K40C36#-5G.%&51O,KZ]7XU*K_'_KQZ,9.@D)
M1E5^&7P>)*1%I;%J,]AS4!Q+F$%3U;WHMO)5V=YI##>$T5 RB>-58RY1:E=UXU[:DP&SIZCH"P$=HWB13-[XZ&"R"7>
M^%Y],R-\2PS&23Z(9Z';=L_Q14-M*\7:AKX7DB'94^7Z7/A6EXQ2_9[C-=D.
MQ6?."K-)[2#_A+^\.'V#7/_5E?0/\?RU[@T*96YDFMC.60B/SX*/'@Z>&UP;65T82!X;6QN#IX;7!T:STB061O8F4@6$U0($-O&UL
M;G,Z<&1F/2)H='1P.B\O;G,N861O8F4N8V]M+W!D9B\Q+C,O(@H@(" @(" @
M(" @("!X;6QN&UP.DUE=&%D871A1&%T93X*
M(" @(" @(" @/'!D9CI0&UP;65T
M83X*(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M( H@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" *
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @
M(" @(" @(" @(" @(" @(" @(" @(" @( H\/WAP86-K970@96YD/2)W(C\^
M#0IE;F1S=')E86T-96YD;V)J#30@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C
M;V1E+T9I7!E+T]B:E-T;3X^HE+&LDHH5'2,,3"!CVH
MB)$QQ"O9>$86(F'_?\G? (0D\>75[K411E_XM&:S.SA^:GAE*WWJKBR+;BM
M:F 3ZQ1B/287HQIB[5/]R9$N?Q 1!10%X1<51I?7#1M1*;[;)\1>Y,7P"!#1
M?9,02(4+!9UY1\)2R'Z1NS8F)@8&!BS-O"Q,#8S\3 \[$P/#!"!?BHFQSA'(9@0(, !ACP4:#0IE;F1S=')E86T-96YD;V)J#7-T
587)T>')E9@T*,3$V#0HE)45/1@T*
end
TEXT-EXTRACT
2
filename2.txt
September 7, 2018
Stephen P. Carey
Vice President, Finance and Chief Financial Officer
ANI Pharmaceuticals, Inc.
210 Main Street West
Baudette, MN 56623
Re: ANI Pharmaceuticals, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed February 27, 2018
File No. 001-31812
Dear Mr. Carey:
We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment we ask you to
provide us with
information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.
After reviewing your response to the comment, we may have additional
comments.
Form 10-K for the Fiscal Year Ended December 31, 2017
5. Intangible Assets
Definite-lived Intangible Assets
Acquisition of New Drug Applications and Product Rights, page 89
1. You recorded the February and December 2017 acquisitions as asset
acquisitions. Please
tell us, for each acquisition, why you believe the acquisitions are not
required to be
recorded as an acquisition of a business pursuant to ASU 2017-01. In this
regards, please
specifically address the following:
As it appears you acquired both tangible and intangible assets in the
February
acquisitions and the December acquisition appears to relate to
assets with significantly
different risks, please confirm our understanding that the
acquisitions did not meet the
"practical screen" in ASC 805-10-55-5A through 55-5C as the term is
used in ASC
Stephen P. Carey
ANI Pharmaceuticals, Inc.
September 7, 2018
Page 2
805-10-55-5. Refer also to the example in ASC 805-10-55-68.
Please address each of the criteria in ASC 805-10-55-5E in
determining whether or not
a substantive process was acquired, that together with the input
acquired, significantly
contribute to the ability to create outputs.
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
You may contact Vanessa Robertson at 202-551-3649 or Mary Mast at
202-551-3613
with any questions.
FirstName LastNameStephen P. Carey Sincerely,
Comapany NameANI Pharmaceuticals, Inc.
Division of
Corporation Finance
September 7, 2018 Page 2 Office of
Healthcare & Insurance
FirstName LastName