0000000000-19-015631.txt : 20200304
0000000000-19-015631.hdr.sgml : 20200304
20191119115332
ACCESSION NUMBER: 0000000000-19-015631
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20191119
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Marijuana Co of America, Inc.
CENTRAL INDEX KEY: 0001078799
STANDARD INDUSTRIAL CLASSIFICATION: MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
IRS NUMBER: 870426858
STATE OF INCORPORATION: UT
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 1340 WEST VALLEY PARKWAY
STREET 2: SUITE #205
CITY: ESCONDIDO
STATE: CA
ZIP: 92029
BUSINESS PHONE: (888) 777-4362
MAIL ADDRESS:
STREET 1: 1340 WEST VALLEY PARKWAY
STREET 2: SUITE #205
CITY: ESCONDIDO
STATE: CA
ZIP: 92029
FORMER COMPANY:
FORMER CONFORMED NAME: CONVERGE GLOBAL INC/CA
DATE OF NAME CHANGE: 19990806
PUBLIC REFERENCE ACCESSION NUMBER: 0001262463-19-000112
LETTER
1
filename1.pdf
begin 644 filename1
M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S0U
M.#0O3R Q,2]%(#(X,C7!E+UA2968O5ULQ(#(@,5T^/G-T('$UXT,3(P,,T!*&!B9_C/N_@\08 "/8@?@
M#0IE;F1S=')E86T-96YD;V)J#7-T87)T>')E9@T*, T*)25%3T8-"B @(" @
M(" @#0HQ.2 P(&]B:@T\/"]&:6QT97(O1FQA=&5$96-O9&4O22 X,R],96YG
M=&@@-CDO4R T.#X^H5HC-T"J%3+.2#-"$3* $& '&0",0-
M"F5N9'-T%LP(# @-C$R(#7!E+U!A9V4^/@UE;F1O8FH-
M,3(@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I/M0>C40(V%V?,"O
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MQ9^ L, >+8L,T%CK?+;! JZQ?:^LHP2-J+RK%E*Y ?2H5I2Y+'=W0?Q3;]"T+
M5M=H0!LS/NL=PYHH"G'@U;8[K9S'Q_<5*%$R39.!7;6" X.2'H&J'SI.[7 :^P^DI:%(4P[Q\*1A5K,4XTS=%M'"AP\+R8CD$!SE*LP>.KA ZJA L7,3WO5"*WR%G
M#CMTJ=$_\*+H M1)R\UJ)J 2-2);<(8Y1CC';MU6VY?]7>A^7QSU'0WZ.4WU
M&MXZY3)M2IV8E&'V]Q:3FJ%?G=?=$=-JSW2U>"Y?WJ1!OBI;7NQ/>MLP6Y>Y
M+B/+(0W[24S3Y/6%;&A LXQKZ&DQ0LI;QY;ZRP$W_JH*G6HT@# COFA9'C!=
M*[ ^ZU$@V7P69 #;U+3
MS\#LZO9Z6&B_.$SY4"X"$CG>NGTL%K?HXC#.AI=87.;67-BDPP">[9::(DRU@K['J^]UW='B+ZR+4>ED(C#E^:NX"E(V@MHT.=1&:
MO;4O;0YS*4H;(A^DDMK$4:,:F->)1+1]:&^H=K3L?1E=4
MJV086862S&FANX+1+L"M/V5.YQ5'\L3>$_4=-T4(R1_B@*U"KMIN55)]#ZDA
M-2%,8A,5=@M434 X^I[L&F'!N$GZ7B:/8#.^<3!W933\J59PG)"$#31\*=2W[BYYJ(=
MFI6%XX#TG'&8>'TS3XM&*YE)(4;78'NQ)? 3%OY?Z_\"^J%4K T*96YD $50$
M
M
M
M
M
M
M
M ,\ 496ZF0T*96YD)SMG>M5XSH41M,"+4P+:6%:
MH 5:H 5:H 5:H 5:H 5:\#TK>^6L@R0KS@-FAKOW#U9P9%F6'4OZ?![+(B(B
M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(O\V'Q\?[^_O;V]OKZ^O
M+P>>GY^?#L2'ET(4B&)1.';YTZT6$1$1$1$1D1](RA3/S\^/CX_W]_>_#MP=
MV4W)8NSU^_?OJ.'IZ>GU]55!0T1$1$1$1$0NYNWM[>GIZ>'A8;_?-P+%KU^_
M[N_OXZO'U#%$1$1$1$1$9,+'QP?&%;]__\:L IEB
MO]_'EMA^$^\/3#B"EY<7A)$\5OR-?],DXX:G)B(B(B(B(B+_-&]O;X^/C]4H
M(C['EN?GY^U*!:)$_WG.QX&7EQ>\4;(!^_W^X>$AME]^5B(B(B(B(B+RCX-7
M""XAV#P\/#QLL7F( MAF9$2+_!PU?'Q\W-_?IU=(E(RCI)M)U32PXJ@UQ[[1
M@,?'QW148)B(B(B(B(R/^'U]=70FZB/&#AL-U-X^/C(W9)X8)D(N@5
M\7_^_T>'0/M(G;!S(-X%\-#1)UQE&PD&H@*AHB(B(B(B,@/
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MA)")-,#6HEG.QTH_
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M 8:(B(B(B(C(WP/F%K%FKZ$M"&D%K)K@/9
MX?[^/N6+3'%2+3VPCLC*:79*'UA9]%%#\Z12>XF]MO>&B(B(B(B(B/P1L#1@
MC=^86V!-T><'60[J!.E'&QL,M(YJ*8%PT1L_Q'%?7U\_CDQ:B+%'%"8-*XI*
M"AK$Q(@C9H81]FH<4O*,4A79??9A:4*2IJ]*DZ!$1$1$1$1$1+X3_$3PGN@%
M!+2+W2C6)>H!JD*J!+MC@H_4+M(EY.3R_V.%25<2DS+H7SQ^/@86ZJ&0"#-
MV!+%JO4"^4_CJ_370#-)B>/ER&N!+;$C*L?=D6P,^^)XPK%P+>'44J"(+6E3
M46NH@3JK2H-V0?C0_);@G\/$K"(B(B(B(B)R6S+!QY9(#D@'Z7]1S0]B7_)Q
MD VDV3&V1,DT9N!P4=O3T],U_A=1+8(&65EKY4W.4XJE:0=*19/<)#L$7:71
M+G:?O5TXE^')BHB(B(B(B,BM( 0E\2VW9-# 7J*:)>R.25%)Y!%550V$0)JQ
M!4N)^(OG2!2X><(.+#KR<#1FO]\_/3UE>Y!0?AU V(T^7JCRA8B(B(B(
MB,@7$6MM@E>D(0%2QGP-'BMW- J6\$@?=?%.^$W"09!F]"M,++93VT-8C.?G
MY^KWD=H%[8P3(6AG:A=/!PCE02*5MP-9"?E*S)TJ(B(B(B(B-PHL$:H"4/QU\#0HAHY_ W$23T]/54%@^;%=DX\VLP'3C^U
M"_0-[#3PKZEV)E2..8K6%R(B(B(B(B(W(=.%I,4%L1WV^WWF_IC$S\P<'[G\
M7XXI1?Y^\X-H<#2;.)R-@L'&S)2:V@7R!>I$JA:Q!8^8[$.M+T1$1$1$1$1N
M0BS,FQ@7&BS)X^]P=Y;P&0 33Q.6[==D#/E.XBS2!B/M1MC8!.=$
MJ2!Z)_^FV4E MM;,M()\05B,/W5J(B(B(B(B(O\Z?7!.5MS8#]1%_=!_) K7
MF!A$JJQN(_\6&4VTQNO@*[J%6)T9E33.M)I5T)FQ,;=@GK$Q:8N(B(B(B(B(
M-*!+Q,JZ;GQ[>\OLI?A-5.K"O$+$#$2/?WJ='J>/!PWI1>KV] ')WF@D&I*Q
MIMD&&]%S:BI5$1$1$1$1$=D":^J,YQ!_TZ8"^X%&LHB-A+#H;2KPH?A)L1VB
M<_ *29,)3%#(+9()1U!LT"40/9 [HHNJ\M >D9@-4&V4X)@$(&3Q*:LWZ,P_]:J2!CZKYM;]&32V/A;/670+F(C_^(_
M0I#/QL$D=1ZZMT;&$!&1[^&C<+) 7V;^[+T0,V9+B(B(E<2
MHRK90W(@QC @@T_FL,L0_%&6Y/%M[H750=WR\R#E"O$YV?)Q"$^*O0K?IAE&
M%DA?F^QD-M:^%1&1K^;C(,7O#ZR%'L)2#AJ%&1$[OQV:S]5#- 76CA[5$AMJ
M"]FD6MN<)D9T=<2ICMNAC491T1$1#:"2TA.L8CD$./OVX'8GM8"
M.(/L#_,QW"C2W@ !Y"?YB:Q!O,T:LR)#DN:$+5UFTEJ#V0O%Z"+RKIIV1$3D
M.TEQOE][ DH"9?KGLV5?M!=2=VUL_U"[R )#(\;M]4>K:OT9?WM.YE_+BUA[
MM3_]W6%N@#GK]EX5$1&1A'5W3N%P V%$CG$_7PS%!"8VQLPD9TK5,22^_5^-
MR @UNX-Q!:<SRZJ06,O(PSKSS&:9M3ZF_[)UC)>K_5J
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M(1N#51$1^2)NKEWL.O.Y"[2+AC7M8JVVM7,9,MQC3&LLE<*$^NZ#O8B.A<=*U##,%5+9KEWD
ML8A^F9.6D\K N=I%M+SOU;6CU+E3AK(B,A7HZ(B'P/-]0NEL]C98X"_T/M8BD90N^Z'*EU_;XF7VS4+M*X
ML28BG\>:2+Y4NU@.4Z/>>+5!^4)$1.0L&I.)M[>W.A-+:K2N.H'!1%,?ATI.
M!7-:P@2&+B6PYWSZATF&*\?B8&^FM\1I:+
MPCXLA][CZ-$M)/*(>NI<8JVVC=H%K:)OWX_DZ<+\E/R@M;M L2
MB\^9C*%?%ZL3)CV0,3H0)I$Z2_*.B(B(#$&(2)/%^#=&<$PN
MJY$ "5)SERC/0$]8]3JIB'J>#S@6 Y/>G!)'M\3D9[O4@_IAT$X1D2\BS4^IZW+Q(KCI':1R_^A.I$F&3665\/U/B--K];!G4L6IY!91?*FBI+5
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M42#65M!U#.U#2-5W^I,6GEML3J]=U.B1/2S,SQJ&,-C(F<"P2^[6.^[S(6.M8''+_#[,C$1&1F\!:.P=T
MS#NQ;.1O4W)WG)YE!L\U$UGF>/'WX>&!%S>Q_:=:148GX#N3IBGQ;^,W3>J6
MNV-*V8;HJ'YZ4Y.,_#[P3>^+^K'L-^6@W:1WZXI
M +5,WV_UK">.F?423R"'2']2^,C0Y_1 NI#,3U]$1$02WA:EB6-]A?$\>A7"
M^PNL59\/,1S6(GJQBF=FPFB.8>?:>ZM_FE1U4"V68P_T9KUTPOW]?3.WJ:[6
MNX-A+?'-*,_T!K_=G]=[(B(B/X.?^H)&1$3DCT.DBR;_137F;%;*6#_R!F&2
M%)5<(<\_XX=%U3T]/ST>/&'R-UV*IT<_5G20#H?>V
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M1Y+>^2+J)DTZX2YP+"F@EPFM87
M\UB@(B(B(B(B(O\Z* DI09"%,VARBR2Q?3GZ@)R[9$YOB#3 @%CO$^R"\!HH
M)&@=47ZC:<=7@VD$-@_18(PN,G 'YY41,.)TT!FV:SM-PI'E<"W2 (;0IOE5
M'((+L1R\>/*SB(B(B(B(R,^#$ KY;UUKO[^_/ST]Y?(<4!)8:%]P.,)+XBI2
M0UZ@6N!J$0?-N)U_@WQ!V%+,*K!Y( 8%9A5I&H%\@:J0T3"V'P4Y*&KC$N"\
M@Q+2""#Q+RWA7ZQ!_D+_&A$1$1$1$9'K(#$D3$E8A6,Y4--QTD&$.PE\&A ?#B9/F,-
M# QB#1[U8+2 ,H!808;6:LR0'[8OS\E5^EJXS"PA+2Z(QGE_?_]P .$"5XZ,
M$!+_DD)E>YB+A@P)LASM+C"ZX%QJMS2*4^QBMA$1$1$1$1'YD;#FY3.O[VL,
M"K;'BOC7@5A'HP#@L'#Q2CGC4A+XHMHJ9,B(="4R
MRP1B7% ;3<*^ E<19!8V1DDZ!Y.,RYQ6 6.S'M[%"Q[2@V@/D7A> W04Y0/-8^R-1,VOV_ J!
M)26(M15Z;(^V95/C UX>V(VDW\?V=I+"%?N*3/F!WL(A2)*2:@::"64N%G80
M:E*:X%B5J#R%$?*_+$??GXLM841$1$1$1$3^3K 02(<1= /<$_I,J:R:EZ/$
M<U>4DS2V(:;DQZ2JI8Y%3
M,@H'8D5^2+L12$'C&NVBNHTLQV CST?(5!L@*^V.J5Z(0&*F5!$1$1$1$?EA
MD!V5S^3TQ$IA*3DOJAK *W[\1ZXY;CJG( O4?*E-\I'\@+M**A*-<'$44SJ'"M%8L.5
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ML06+@G24 "P0L'"X\M"LS8ETD;I$9DE+\3K\L/QHLK(B+_!W!M2+TB%N:]-45\2W2%
M6"_CL[#['&OB,G#*B+5_'#&6^2D"I$4!A@TUU4AJ$6E6,1$?2+JQ5H" $A.W
M#DPI=L>T'9SU[NB'DF$Y*<._5!A]A=!QI=W%\CE3:GK60)K'I(U*2B6TQ)F,
M_$'B]Y)Q98&,0G&73NRU>!2\; 9]=4LSD!;3,HH?Z=IO))I1CS(1(9N2??:B
MV'+R+(@C-.^6M:.D1=9VXGGR\EGR;0KT#3CKH@3(JFM7A +UBM"D&T;I:;I]
MBXSF3]_^E/>W#(KZX?.
MC4_(VC,GCS4<&?'@GA^E[]M)^:9))\]=1&0+Y"'E,UX2C%GYL,WG4CSH*'FK
MA7E6E7X6K$2PJ2 9*$8.5=-@J<*R?>ZW,M*6GV-C]*
M]0BK::.WT]10Q>&A*#V,@S1A^&2. _5/K6:O>';%M;A>=WWY[.)W,JPT#^VZ
MRT3^K;?'\$S3JW$"5SP.>O&4OJ;R7TJKN:Z<[&: GV'8*LY;P:GV2]>
MFA_[Q,^1V-K9;R?G'E'5\*PG/=G\B":[O!QRRE,L;M>)P+6E9Q"4^ENH'F4+
M%_NH!85>^ZJ6'R@VJTILD;I>7S/3-LTK#WMFL7:V_$\B&YUM7]19_\%GJ+W^%(L78A
MAIU9!=NUN?'V.W--;NK;.9F'5W-E9Z0B23)Q[O^7A)X^W4@?/AS_+Y
M)MH%T3:PGTS3LC0V(-5(53.8T^:S]Z2YYJZ;MV"IBXK._'82N(-!+=J#579Z
MB^R.;R)224"OP,:2L[@[I'.]LG_03QA,)V_9$//S9#EQ+?3D^ZD32U[?8![/
M#[QYW3.<\]1%1&8.6F.X(&H6H7>'9$885] 28OEF@>'R\XNTB_L1S>^Z?R*=
MU"Z:CFK>B_6==HUVT5?80&.:IU]] <=5X\;@BC1OJ*]W>6ML!K8L>/MWM?M#
M?O!AX>W:!;??TV>:D,MKOX63U%OK@A\+X^_PTMYW4+IJ1^NZ83&WM^;-6R?ZS"^W)']VYVD6_P&>>
M4Z]@?6(/%_5]5]<:&BN"-?FBT2YVZU(#,Z):I;_H]2''-^=)[:+I/5Y*UJ,TC1S^\(<:R^1ZY1FI78C(
M36!^DJ/)Y-D2CZ9M%H_(AR/I)X+- _$N,K%(/I_7)HW [8?AAA$
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M_E:A:7Z(:MO66GJ5V(R$W@65<_[PY34^)D8F5-4"#F&)B6#>VT
M+X;'(-%!ZW## ,&["=[2[HYO!WC(3P8(]KH[Q-CL(2H%!9#!)W.#7KM@+ZQA
MFV0E
M[]S">3O?KUW4Z?V_J%VL!:!;.EMEC-,8389!YTXV>$*]!VIPI/F0L13M C>]
MYL'>W .WTBZJ='#!]'Z+=K%%ZVY&WOPP',7JW7CE2%>UB[P9>K8OY/-.HV$G
M8Q0D>4%_'<* UZO?2! 3[:)Q'+AFL;;QE*\7K"XV<]JN5"^=)4]S.ODCQ:8T
M+T1C8)9W'=.VR:%K[]6(S;W/5!ZWW@!7:A?5%Z,?^X:7LGE"XGYU[A-R.\DC^K7>P/84SZBT) XV']PU=US8W!=/WZQV9=C_ PK.\0
MYR\T.4?L\9H&-^\?;Z5=+)_?AYZ[BFQR'_37I>9%G3!\HSWQ89^L0\^B:A>3
M>!WUJ3*_B'DG(_+7ILY_"/6"QE5HGF/5@FNB7=0(L5?ZU=;5-V^+^HO+3^;*
MRB\VZIC8B?7,GV#U-UMOQ?J;>8)
M%9Y(3+0N\,R-X68X2O*0)( #JY(JF#>K(9PF^#P.L 2[2-T#GQ$,,^C2"_IG#>94#!]]KI-4EG(+PRZN-U>^P10YER9&
MXAHHA\,:MN096=,NMK]D/\E7:!=HI.1.JC2SUKF+\1_7+B;7=-)1&S.5L$R[
M^,'5K%G8N%$J-!>TCPF9\L5$NYCW# 8D&WMF8YZ1R[2+[1X*$^H3-67&9
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M?^43\H;:17.'-*?9:!?+,>I^?X)J%R)RZ#JFXO0/
M+R:&-MC9&VH7\@?Y.$3G(RQ,T!M^YQW;OX$ZZ3/",VIXW&N6@0U?I%VL6<)C
M;S )6?#W:!=K/B,$4IX?B"<8#B:(QG1%/UV_3'I:6U1NB:0W5,77K"]NJ%U4
MP>U<9\R3/B/#P( ]'Y\C=N:9#@O?9.4+]:!#MXB\NTXZ_J1"U2PMF]@.:Z87
MPPO:2W;1RZ7MOF/XF"S-O? HQ7CP?4F^PFDZ+
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M T3CEY&##K8'O(MIWEVFLTE^:*@%=BND"\G=T?FZ1B]GUE'C?@%TYVZFSNRUOG-$>^^VU&9.?
M9WTG.%QB?$QC==:NF*S6_PGMXB0GK^;)SIQPEF_.\!PGWHB]?'&R>S=J%W5-
MM]'VOG)]CM3E\TV(\4;^.QE?SKK!GH]^F@VWTBXV>EC \#Z<&-),'*;Z1\+3HA=G1U2^R2-9R47AMKNJ9 KUTLG^^QW6>=X3+M
MHK=[J8^RZ[6++8[ -7K>J%CHETLZP&OU"Y$Y%:P
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M)_/-+T7M0D1N1=4N=NM1&I@Y\!"[0+M@X,.9@JN\!_DR&@L3W[=?",
MR#PC3%"7PP,Y&L.P\FL]R=IV=L=DWS2OVG7OCA8@:2^!;0:GQME-5@K][)=*
MYNZ'C7:1/=G;G>[*XDCM0OX(_#Q_'<++]$9<\6NJ9J7#)TG5+IX/H6\FH' V
M-30O[- 54?QX]8D0VDSDFDJ:T(5$O*D_*!X[C4[2=\A)[>+C8%*V\W,G]W5,6;^GJ._4AW$^UB
M;:&Z5F;H)7$R@,DP#<3P<'W/-$_"CV,XH%_K;A2-8PX>M?.+>T$4LL:7JK^"
MS5W:='XC+^04CM;R>J6QAUE;[0[[H7IYU%_'Q=I%7;\WS_PKM8N\11G[^G3/
M363U?BRH3\@@)","0S/U
M5'NVC-J]NP4\MSF[MZ,D M$8 BC5R=ZOS[XGDQ>O]&IJ'?6@C65I0Z]=S-O/
M *%V(=]/;UQ=W;B:'\N:H=>YO^7ACZY1%;(ET&QGKMA/TAH-9%>R$O?UK-E=
MG]0NEL\ZR>
M*2>UB]WG>Z^_- WG)7"9O=YO5;%G%XY:9:EP]-<>\$Z/$13FI72PCZXLUJ:1_B$WN]MTH;^997C!P;J#794606;N"+'7G
M]TFMI-^RUEUKVD5>]S[RY&7:Q5(F5,V)7*E=-++ ;GK%>QN5FSPAMX2J;D)2
M3$"C[FO8HETLW<-![4)$;D7U<D56
MA>T'1G=(P8U1 ?LV)FWYD-^-IH@7P-GUAA]W1_N*]$]A"UD/4'Z&D@YC*.\@
MDLTBYHMVL726>)MT2[FH&QO/]_*=NT"4KOX.";A@BUO:8?K%'S$Y@?%\&!X
M32_0+GYUD53SJ[GDU8R>39]G2^:W4+/8G[C9#H6='IQ<^J?']V@7R^&G??(N
MZDU'FJ;V6G%?P\F@7KN1_0EAS7K[O3S'>QG)OKM22.WIL=V:AI*;(S3[9\5\+4 G^-?(#S%&58PPZCSKHG!QFY/='WZ5O5S6E-D?;KRATQ-J_[[\ROAUS$^P:?_D
MKFY^1'EUFD;.HPTP"1E>N.:Q,[F%FI;,;2:YVVO>M-WQY04SD,8O8-+:+1?W
M,NUB.>;E'%[!:.3&6S2?DVDGL.6!OQSM?_J+F]_VSTS,Z^^*&ADL
M&S^_%?&N.GG=Z4GFBOO/C[@MG9G>9!<\(<_Z+?2_V6SDR9&Q_@3F1ZF7:3_2
MBT1$+@"UO&YA.I%/L_W12C"?MT_'="0;#\' E&,W(RQ* BK$OBRQ,W_BKT-6
M5FC>7Q 0@^$#SXA4%7X?N1_!4_HD.<&X.QB3([8@E=3I!Z<0S<..=!BS B5D
M?XRAL?N<7BT-,.8AVM N=2*]E>3W-&$QN/YM0NJ&2M_,E&3@Z]UKPYD[>TR^<;XYJ+,FS\?&DP
M*;R]AT\>\61WT0.7G>_VHS34'TO_[+-RW?_N%6[MJP[.8=-<%
M5W_^.UW;A0<@\YDO>A(2WOQD8S8VE8MX_7-R2_\LY_STZE$FE^#''7C&C;2SH=%9&;@.5#O_WCF$YZ7W*C,^W!+.TLA?^C
M1&D@/$6NV=$NZ@.0PMAR9[ +M((F+MERL,LE/G::- R=22\ ,03;#/263-*:
MK2+H'/K/R8"!NZ.;R>[H8I_MG,^4."[UTSFTJH_F]''PP6$+,48<+$1$1$1$
M1.1?!S=#/F-%AF$ QEWOA^16Z2C!1CP--VH7J!\UO6F&B:AI,AKQ-A-R[8Y^
M(AA^9PV[8YQ,/J0@D!87U?JBFF$,/]N.+N<_Z1:NV0GU, 62N\7P]A1-0.C$9H/U%#&W=[G#6R>55:V1VS
MK^)^4LU(&L^=Y/T8?1KMHH;@6VLDMGEZ%XJ(B(B(B,C/ &T!Q0#M@OA16"
M,@7K=$0&7O1O<=C$Y8'U?J,VX(4!.#LTT9NK1H$+">&D=D=GC=W1ZV17$AU2
M.KAES7IY92"^>'7X<(HK61Z1N"?H*64N..-L&3:Z3Z7EC H*5&[,QB
M:_%#,IXVKJP$/N7L./<,"97GB+_/=ML8$1$1$1$1D;\9EL;ICT"$S)HSBY!K
MN)/$OZS36;F?U"YR<8V80)QDO!MV1X\,CIY.(G6Y331CHD80Y"K#7:9$0)S,
M]!;)%%&$@YAH%V3KX'--#IL%,B('!\+\ X4D,Z3$49KH6"G1]/E*:FU5S=A-
M8W72GE1(UB(3$IR$>*3+T;5D>RX8$1$1$1$1D;\6](IT+F!%GWF:=L7E(9?Y
MR]$BXF0<8Q;XF7VINDY4DP,L.N*X6&BP;RH/Z3211@7H%4@'J2$@DJ3R<%*[
MB//*ST/M IV!C%$XB<17-=]]GYD1_Y>AQ47V0^_J$N4G?&8*2Y$H9[9/T'-ACI ,%Y:_7+JK/"($I.$TVDJ(:0Y$^
M7WGF.IE38UR0"F2N,.19\V\VE6N!+0H=4HTWZ/EYDFX1$1$1$1&1?P52;/ Y
MLX%4L)I(=X_E&#$RC0$FQ,*?E35"Q#![*1$XJ^T$KAE$R4CKCDQZLCLF6D48
M^?CXP$%CHEVDR4?U&9G87:!"Q(ZT@32IM&HMB$0T@R/F.5:9HF>C0P=N,N@2
M1. ,TG\DCU43P2P'\XP^>XN(B(B(B(C(/PH&#ZQSJXD"X2-(,A*P-L_NTBC19(])G1*D@F0F.:RC'5(%AE'ZNSVEW@
M7G%2N\A8G6G.$75NC!J1:5LG\L7N&']C2X4IAE05(O.,9&UQ7$*%[(Y2$BTQ
M0:J(B(B(B(C\)'"^X#.K8[2"#'^1I@+(""SG69O/:\8>H*9)74L5FN#O0#P-
M;#:(R=G4C"I"V]*>H8_5B32!"'"6W45MS]SZXN- HRHT9,#2[88<&8H3%0)-
MB90KI&M!5^':U9($&#%0IXB(B(B(B/PD6.WRF25SQN1LM L6X-6=Y.1B'$^'
ME"PR94E=U_-O&E&@2V29WH0@::!>--'%2N\AF$%\"Q: _.X2+M1BDNZ.SS&4R0A.>-.UAXJRC,=$)
ML87\++7^^#PT4Q$1$1$1$1'YIXF%<,U,@6BPE#P7A*K(SZEL8(8Q<4]([:(*
M D/+A)I5).I\/C T5$!"23<0S#9H238XM0M2;YRK73394?.KV@P$GQI8HS^I
M[1XB:_W&A>#?Z*+L^2J85"L+(J\:[$)$1$1$1$1^'D319 F<*3_2! *7A'XE
MC@7%R6PC$"ONMP/QH2H5>:!=2<:1GUF\)[FHK^89^6_*$:E=$!MSHW:1Z@$F*B>CF,[)Z!GIGI-./226(*R.:5)K5I2:W14GE\: 9'>,
MW<$Y7ISIHR9 R7[;':Q!ZN'2W"5M9O EJ3E5141$1$1$1'X2]_?W6RPH8F5=
MTWVR\-\2')( $8@&KP>(VXFI ,82Z0U1%0G4@_CJZ4!=OZ>JT&@7U18B336:
M%*CI%5+=0^K?VH#=,=PH;8B6-P8DZ;J2#B87&S^D[05[TEH@S170*WC7?]+, &L$+"@>'Q\Q%:">J##C9O2!
M/5F5Q_H]:B ,Q5K S]00&GVCRB"]RI%20.Z"G\@DYVD5*^J_: @<8F,,D)XF
M2BK6=R#7[W3&-:1#%J#]M%;!_2)L-=AQ*'[G>
MC]VC/11K(EVP!1,18FO4IA('([[*0!DGNW$-.C- "\JH'8T[#_U):SD6&48N
M/JZ(B(B(B(C(/\')2(^Q7D[CAPSCR:HY@TEN@9B66&X0^P)S#HP*AI85E&%%
M__KZBN-&+.W76IOV(;O/#B -=UWRTP27E@#=@ PI4;CF)TVJPTLT];)@%T0=
MV14?G'HL%)*U?>DW'49$Y'O G2V9?]L\J*_9=ZTQ1%'FH1V/RGA6K^U8Z[^@
MS'SW+2W?>&KQ/,=1D0A.Y WO=^' PC\Y%KW'\#IIV\8+=-85O(;)*=^D
M?E*MU0MQ<0+T.?UM?/(4ZBYB)9DP@XRA&Z,(PK5I2))
M@XIFXQ:I 66@,?GH0<^Y>)Z6 4NY!!DAI&EPSF<^#K O44\O.ZZ(R+G$,QG[
M-&S;FN=>^@GR$&N&%>(F\5"-AW\O#M3\4W-)-@IC@=;KTICDQ;&:)SPIJRBP
M-FQE,JEH2;\[8T%O$;<*P$RB3%H]G#=_G$J=0^[R!D.!;1( AT?(:IKN_$ 2_NOXL
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MT]P^6-?.28O*O!!I\+ ER=JSNO8WX0Y'ZO7[OV0>JS65G?)7VMF
M;1LRGTCTPEIS;Z2![NXP<4JG$FZJNZ/EJOZM(B)R$Q#,DG&CU0V2^C,N!;SG:[FY) (K"0!P,IE(YN]AU;R72]H.)61XE
M:V,(KJE4AVE*MAN$3,AWE)F]I7^92(\Q?;T[IFUE]]TVU4A$Y(:D"+#[K _$
M]DP;/5Q&Y;?]([TWI9BDG,Z2:V]R68,WC^COU"YVH[7_FG:!H\W\C**JH5!0
M_\V%[61EG8/.VHJ^+D+[%P>]I4:NUWQ$
M1$2@1NQDH&&4R>D60U+&OLC!D0)71EW S[=."9A!(3),QKL4'\B1BD4ELS+L
M*^I<*RT_B2+%J[$J7S0J2A4Q>JZTNZB=R0L7)@:<6_X>[:(^NIN@
M&4/MHI[.E2N[D]I%%8@F*]E<._?Z0V[O7SVE-NT@-82T\135$R8WYR\(< KN4YP-]3)AA"[-/4M?JM8O:MDDE-WGI
M(R(BLARG58SO"/7-7
MSRH!UG<]$W/]+=H%HT\-8E#K&6H7^3)]HJALY*1V,;QJ0ZK_9MW>3 9R8$WU
MX*_2+I9BHG,RJ'@5.O[@2X%J]]+#!')1AX':;OCN'',< @]VN<5_J)U-BD#;VM[#7SS,9;
M9#DZXS1S$B)[][,I^L3W%R+RIVA6RKFT3Z$UU[G8E54SLZ:J?![R %SS24GJ
M^FX-'NQUKUKM22ZVN^!==B-?T)*A=L&3?[<2VG28T7+C%>E)]X&3@_7:,KEJ
M2C4V8[UV?Y5V,;<'J.0=.PQ$^0T0VZHJ0DUXD[Q[U]Z;I&E3/[\!&\=""*U]TQ;U>4H09>'M4@WC6Z
M>/9#5G5QD,SZ\JLQJ.Y]D,GKUTQW-;H0D3]+M6Q?BOZ03ZKJH)&%AV-$DR=Z
MZ7P5^UTRB'&O*J^MR!KMXFY$?GN-=K&4YW:M[5SM L?&AF%VCRQ/5=^C72R?
M8RPP3*M=7 WK%VL1QG=[CE9H3/-)[I#Y>A1*OMTT2[6$I7U]]7
M\Y/\AKM"1$3^/S0Y1&+PPBQA&&"S'T;91,F8PI+,'(SX<*/@IT/ZJ%[(PW^
M&-&_:ZZ[;]X%43H:O*(#6.!;HE5,HG6PK?]QJ&V4W^2C:EMU2Z&IAJ-
M:1/O6?+G;+P+$1&Y+4Q^MDPYL$*LZ?26 ]=0@U?WVTD,1]SO=+G-();-
MG"K%BH"W5WP(F/%R[M7;>L+%$DWO],V$I&DP\4;H6R:W1KH0D;^*NM)G;5)7
M0/DB.ZTCAD84C75OQ>=TD(B*R#F/]
MQO&%MT(8/U >L^$8W6XX/#$_:49)Q H&1R8G%& NSTG&?K)8;W^W-:\:/N;D!\+MIU]G;W=1;6ZF1.-:9HW%,3J3^"&+[9$
M1$0 @XKY$!.#48:%3^F@!KX8FBQ>!K.=QG"1%3V36SQ!:N@P=MD=XWS23J8'
M[,4'A(LX4Z9\=\<,?7F@9N*=\]YFR-[(T X3:^I4@7AATW=(>E5?*XQ+:O5>C,,_1'M8AG)
M%[T44Z5RQB:B'>(+4QUAUG*O+-NTBUJ,TR17)H9_O!3(K_H#K6D7R^?(TKN1
M=D$$JKM#MJ^;R._5'Z0:J,3I--E>F@[GBF#G,.D<+@2=0YUD/>L[&9V$4]LX
M\ZF13O&J&-)(*+5YT1ANDN;"-2]Z#
M.57^'NN%T.A"1$2^ E3W831XR#$W1U4&QPPS/K24N'D+&0UQ&R&]*:UB1H%O
M2#-)PQ476TV8G(P84>@N*B)_#_6%>R^KUO5^'R,HG3O6!HNA]T=OSH&"W<3M1 IN&O/5VL5:
MS?5$^J7T\ME(($^JCW:( K\V-.<[]/D(U4@EPV.MR0L3WY^E"]W9Q_?.^F^B
MP-<>N_M,/;O^6'4YWYM/G.P<1(\:/J(*$1O]2='Q$1D5N123>:[>G4$.-77>-CY%!%
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M-#%-Z7^2\X:)B(C&R!@9
M=B/,>Q$G7^_7;_BL,XRN
M%>-R4&:XQL=/X7J[B^SS(9D)=&WW*#,/,7%NYT1ARFQL/R:CDU/@:JZ%W< Q
MEJSN\]O^XC/JJ3? FD1#F;,:)B(B'=^15#T^CKFY;,W2O/":TC*
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M_D &6$Q'FAWC+*)D] #Z3'3:ZX&FZ["X^)Y7EY&5JA
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MBK[7(H@^D6E5&ZGA]^_?]P<>UHEO?Q_H>]%F
MA0L1$1$1$1&1[X1T&R0//5F88IF>(Y;S5;AX>'AX?W\GV 76%'-))!6&I.Z;
MMA91;2TS"?Z)9A+E:PM3:4D/E^6S?('QR=QU!1N5.-F_*@.LB(B(B(B(R/^$
M3/T-_:&Q,7A^?D9YP'""Q7XLY_,SBD?:8]0=
M=\>,'FG\D 524L \(Z-8$,B"?"))6E8@0:17""$O:H)4@GC4$!91@!U[WY"T
MON@5FV@V?B+;LY"(B(B(B(B(R%<32_M*]Y1>M73T]/6%RDMPC&#$/G"X)%Q+>(&%6[J$I%Z@.Y
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M\VT<)7:/HU>O%GQ/HG!M04",&M2BRA&()!R71J*9U$/$
M5X^/C[106PL1$1$1$1&1'TDL]E]?7\GT@<*09A@H YA8(#NDF43:6L2'Y1CM
MLQ7]_)V)G1JB(?XDOD66(*8&@\?;VAH*124:J=D%B5MQ,:M2+6@"SBCAN%DB)
M(S;&45(SR5TRH@6&%DT!$1$1$1$1$?GQ8(9!)I$T>WAX>!@F["!LYM/34RH>
MOW[]HH84*_#RJ)XC+R\O4:#6CVL)N4OBT'WPC=B(VTA:AFAH(2(B(B(B(O(_
MAV@8Z!+5LN+Q\1'QH3=XB"U(')APQ+Y9&%.-^P.Q):KA2/#Y*E7FD%@5B!N-%();$E#JUD(2(B
M(B(B(B);^/CXP+@")X[]?D^.C]UG8N/^ ,85E=CR^_=OOFWVPK@"%Q7L,8QE
M(2(B(B(B(B(70[ +I(ST$'EX>, 8X]'EYB<]]@4EC7E]?V3<^]&V8-"^K/=TUATJB
M;1RH;V&MK6=87D1$1$1$1$3.(I;8^_W^5\?OW[]CS5Z7WJ^OKWP5V^N.]_?W
MM5A\?GAXB.WQ+?I E&?'J*$>-W:\*U#5\_-SJ@JQ]J]'3*),5-[L^_3T5)L1
ME;!O-B.)DASK9,]P(O4HT2WU++*V-=0N1$1$1$1$1*XD%M>QNM_M=K$J?WQ\
M?#@0GV.I'AOCVBKL?QR$!)R.VQG,?\(+6%
MW/?IZ2GWC?)1IEH[]-I%?$!_J#+%'Q\K%N:8K0J:"PQH@ M2<&D:A>-
M?('D,M(&E(9:(PNEG7M(HT]GIZ>AO$NEDZ[B,:LR0ZH"NG @G81^]*>*E^J*.VMOJJI'9!FA(:AF1!@Z_4+K(--=[%XY%&@1$1$1$1$1&1BYEH%XV#
MQIIV0<(12J)1- 6&VL6P)1EE(C+IZ>GY^;E)KHIV
M46MHM(NJD]24(E$;;4M)H=TBVD:;:Z+83#Y2U16U"Q$1$1$1$9$O
MI>9():UG+,PQ+2 /:9:<:!>D3QVF#EE68G4BC! :@H.RI8;]7#KM8BGR151X
M?X!#-ZE+>^T"JO/(O&>0+V@2!^+?# <*:AGIZ>Z.Y)(T!PQMD?)NN_#P\/0DZ4>
MM)X%NL?)SHGCHHUDGS2V(LM!XJ"V87 ,$1$1$1$1$;F>CXZ3Q2;?GKMC%I@?
M]-P=)]_.ZURK:GX4A0L1$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$1$1$1$1$1$1
M$1$1$1$1$1$1$1$1$?D9O+V]O1R)SQ\?'_-BKZ^O[^_O?8'W$7UML658?'
MQ\>Z_(R5*54U[/?[V+?6%NO6V#@L%JO:VKRH/X[2'#>*10VUV//S\[#".)&F
M0HB-^P/UVV@_Y[A&'I33C(;5.F/W85.;17>4H:E-PZ+8[P/S1?JPAR&.A5Q
M]P95S6#'V-AT792)[7'<_EA9S[ /.=GX-CJ_J9">;Z0)KE&]S3CNT]-3JAS4
M.3\[$1$1$1$1^5_!NG6WV[&$C"5J_(U%(DO+7'O&&C:+Q0J48K$.C2WQMRY1
M8X',QH<"):.&+!G'C?IC8QPKBT7E'#=7RK%6C8U4&*O:V!Y'CUUB2Q2K:_#8
MSL:F0C;V2^^H;7<@3J39SKYT J><6U(*X#2K=M$WE9[LFYJ'KMK"!)6 S[$4'1;+W>O:DR5J(PA$
M#:Q24T-@<5WED>5H&U K9"7;+(TQ;VBVL\IN5N5982S;F_9@'=$H*NS2G-W0
MY*#7+MC2&QOT34WM@J.G?'&6=M'T<-/XN7;1M'--N^"JI8%$;PV2VD6CP_3:
M1?1AK^$LQTM9+QF=,Y1*%"Y$1$1$1$3^A["B;)2!GEAOQJIS6(ROZAIYJ%W$
MJG--NQA*#6@7N7;NU8.^PJ%VD>VIZDH0S:.1J!.-RT,>8KMVP6H]MC1K\V6D
MVZ2:@7B2J_ZSM(MH0 T$T4?M6-,N."GT'/9:TR[H4@Q.AGI"RC5Y(ARNUR[6
M:NBA<^K9K47;$!$1$1$1D?\#+.$;FX1)L6'H1=;@C3/%T&>D"@OI,T)@!*!8
MOIW'GV5M+=^H!^DS4H^;3BA54D!,8*']\O*R)LN$@/O<1)]:T"YQ9JO/(FG;!E8T"41M';!K&>>%#5'681KO(FZ07
M=GK0+NK9!4,C$Q$1$1$1$?D_\'7:1:X]6=(B*321/]-E(VEB=5Z@7=0*
MB ]I=,&R'8&B7QU_@W:Q'$Q??_./7U&\'=(FC:L"0N]CP;:!184-)[U?:Q7*0+_+<&^TB3Z?1H)I[
MH&H72]%ALG!>T&'4D3Q6;>0DWH6(B(B(B(C\#R$E*._*ZYHTMI-&A(VU6%UF
M9HZ2NH[NXUWDF_0J30SC7?2@2/PJR4F7@_Z0[[I\;JQ-+AKZI5%*M5AKM8BFK_J&*TG K[6(IUA>-=I&!4&HO<:W[\*2U
MW]+ZHM$N\G+7=*C+,3]OTSEJ%R(B(B(B(E+)Q34K^EA%QM]\$9_+TI0O8F,6
M8S7:A,$\.N8K;4NS%EN-[$Z69N?#(:9LD.3<.0L
M[:)O:O9DT]1>NUB*]<5W:A?+9^N+W(@?4-,,>KB:7O3:Q5)TF%^?I",&[@&L&R,+;T/15\L%J1-HI#8
M&-\VB_I8WC9!%S,DPI;5:!P%R8+C1AOZYL46OFHL0UB&Q^Z<)F7ZA+ TIN;K
M1-6I DX]3:PU&MUF8U.Q86BZ*+NN)AL=,NSAANS>K(KZ^]-!HN&XG#L7J[&3
M68KS2VI0=$*?4V;M1+"RR+RKV'4TMQ!U#CF9$$=$1$1$1$1^-H0=V)*/6XX[W.7D<2%LP(# @-C$R(#;69@47A2XFWIV,_/9V\FM^7AK
M/MJZF]H>A-@>^9&7!N[F"Y9#?[0U])^QG!8Q!>*'7I&[FR]8]L/'K73SA.4D
MPD]O/8\\7&]F051X:3K<3_@X>2GWTFS\DKL?>_LXNY^]NG5!)2&[K?!@$>1T
M\E]]?LO]@'!?O 5X*%?\Y:.."1/PO'4V\_WL<%:I'0S>M;P _P T9/B6,LBR-V
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MAFV$9WK?2
M2F<%L;[_\)KMN&5?8PK)NJ95)%IRNV9<52R8!UDTS_R"V35'YFRG3;-F7P?#
M;N_ -V4RRQWTD8N:ZL'2$67$3S".>5%( S7:#RI5G-WW?M;\XHIW5".TMI6
M5'!X*^J:M7BF=U22*>=IW+?:E1&E-E2_#D2"C8I%N#F#8V=G4;D+L90*:#T(
MQE=&"/1%'0S1&
MJE\7 _+<U:WH%ZS95"$0=QCDZFTC&2$[N+,(QI^:7B'&/&%7^#.,<8DL69F>AI<8ZS
MJ)>-T?X/M>!0#B,>)'ZYKGA4:$N=0G!8X+&(?>IL7E5XT"D$$=%T,&JS9VBF
MRI9\.R63,;XNZWG<,)YG6SL]=:Z4B
MQZB5"U.)'?NL)2KY@'(BVBFO<3SHQB?YP-FKMD*!=VM9KETG0]8WB*-7=[9M
M#0TI],8(QU9>T_B8Z7:T[]IV0:.[RWV$"
M8RY.N47/#9-(LQX>DO:NCTK *Y=[%XP(0_5"B ZC'QQ[V(;O.S: 4M=K(XD\J"TZ
M14 ;&ISFPD62!(LHQ0QT5\D,NS;ZX(([9G#]5[S7$(
MN6^)H30.H&G%5U!>'.-.TT<:[C!!G_4:
M,9HSEV$1#M0Y9N@]PY_S21,>3YR7$^MB;YI=?@.C4J
M+H.Y02_A'%COYR]-+4PNOG!>'%$0>!?_H2 Q47MYN]:8*_WGQ1O'('$)7FE%#!A_T7!E+UA-3"]4>7!E+TUE=&%D871A/CYS=')E86T-
M"CP_>'!A8VME="!B96=I;CTB[[N_(B!I9#TB5S5-,$UP0V5H:4AZDY4
M8WIK8SED(C\^"CQX.GAM<&UE=&$@>&UL;G,Z>#TB861O8F4Z;G,Z;65T82\B
M('@Z>&UP=&L](D%D;V)E(%A-4"!#;W)E(#4N-BUC,#$V(#DQ+C$V,S8Q-BP@
M,C Q."\Q,"\R.2TQ-CHU.#HT.2 @(" @(" @(CX*(" @/')D9CI21$8@>&UL
M;G,Z&UL;G,Z9&,](FAT=' Z+R]P=7)L+F]R9R]D8R]E;&5M
M96YT&UL;G,Z
M>&UP34T](FAT=' Z+R]N&%P+S$N,"]M;2\B/@H@(" @
M(" @(" \9&,Z9F]R;6%T/F%P<&QI8V%T:6]N+W!D9CPO9&,Z9F]R;6%T/@H@
M(" @(" @(" \9&,Z8W)E871O&UL.FQA;F<](G@M9&5F875L="(^36%R:6IU86YA
M($-O(&]F($%M97)I8V$L($EN8RX@0T]24D534"!,971T97(N<&1F/"]R9&8Z
M;&D^"B @(" @(" @(" @(#PO&UP.D-R96%T
M;W)4;V]L/F)R97-L:6YM/"]X;7 Z0W)E871O&UP.DUE=&%D871A1&%T93X*(" @(" @
M(" @/'!D9CI0&UP;65T83X*(" @
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(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @
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\^#0IE;F1S
M=')E86T-96YD;V)J#30@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I
M7!E+T]B:E-T;3X^%7N3LG8)([B=-&$2&)102EP09QDX+T2FQJ/89U5P>0
M?^YV'U\%;,@YXN"[.7F+Q9\ P#94T3,#0IE;F1S=')E86T-96YD;V)J#38@
M,"!O8FH-/#PO1&5C;V1E4&%R;7,\/"]#;VQU;6YS(#,O4')E9&EC=&]R(#$R
M/CXO1FEL=&5R+T9L871E1&5C;V1E+TE$6SPQ-D,Y.38R,3(S,T%%1# U,S=#
M0S=$.$5!-#%$,38F)@8&!BS"M@8F#H9V+@
M<&)BX/L#9$]@8F!49F*L%@&R&0$"# !,ZP0:#0IE;F1S=')E86T-96YD;V)J
8#7-T87)T>')E9@T*,3$V#0HE)45/1@T*
end
TEXT-EXTRACT
2
filename2.txt
November 18, 2019
Donald Steinberg
Chief Executive Officer
Marijuana Co of America, Inc.
1340 West Valley Parkway, Suite 205
Escondido, California 92029
Re: Marijuana Co of America, Inc.
Amendment No. 3 to Form 10-K for period ended December 31, 2018
Filed November 1, 2019
Form 10-Q for period ended June 30, 2019
Filed August 19, 2019
File No. 000-27039
Dear Mr. Steinberg:
We have reviewed your October 9, 2019 and October 31, 2019 responses
to our comment
letter and have the following comments. In some of our comments, we may ask you
to provide
us with information so we may better understand your disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
September 20, 2019 letter.
Amendment No. 3 to Form 10-K for the year ended December 31, 2018
Report of Independent Registered Public Accounting Firm, page F-1
1. We note your response to prior comment one of our letter dated September
20, 2019. The
amendment filed did not provide an updated report from your independent
accountants.
The opinion sentence in that report refers to the financial position at
December 31, 2018
and 2017. However, the remainder of that opinion sentence only addresses
the results of
operations and cash flows for a single year. Please revise your Form 10-K
to provide a
report from your independent accountants covering all the required
periods that were
included in the audit.
Donald Steinberg
FirstName Co of America, Inc.
Marijuana LastNameDonald Steinberg
Comapany 18, 2019
November NameMarijuana Co of America, Inc.
Page 2
November 18, 2019 Page 2
FirstName LastName
Form 10-Q for period ended June 30, 2019 filed August 19, 2019
Note 5 - Investments, page 16
2. Your proposed disclosure provided in your response to prior comment
four of our letter
dated September 20, 2019 indicates that the consideration committed to
be paid for the
acquisition of NPE was $2 million in cash and 1,173,709 shares worth
$1 million. You
also disclose that as of the date of the filing, the shares had not be
issued. Tell us how you
recorded the commitment to issue the shares as of the date the
definitive agreement was
signed. Tell us where that commitment was reflected as a liability on
your balance sheet.
If it was not recorded as a liability, explain in detail why not.
Provide us with your
detailed analysis of the applicable accounting literature.
Government Regulations of Cannabis, page 39
3. Please revise your disclosures on pages 39-40 to address how the
regulatory landscape
described in this section specifically applies to the business of your
new joint venture
Viva Buds, which was formed for the purpose of "operating a California
licensed cannabis
distribution business pursuant to California law legalizing cannabis
for recreational and
medicinal use." In particular, we note your statement that you are not
"engaged in the
direct growth, cultivation, harvesting and distribution of cannabis
containing psychoactive
amounts of the THC molecule," but it appears that through this joint
venture, you will be
so engaged. Please clarify the legal status of these operations,
including under federal
law.
You may contact Christine Torney at 202-551-3652 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jeffrey Gabor at 202-551-2544 or Mary Beth Breslin at 202-551-3625 with
any other
questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Tad Mailander, Esq.