0000000000-24-010904.txt : 20241120 0000000000-24-010904.hdr.sgml : 20241120 20240925153608 ACCESSION NUMBER: 0000000000-24-010904 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240925 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SB/RH Holdings, LLC CENTRAL INDEX KEY: 0001592706 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 272812840 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-04219 BUSINESS ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: C/O SPECTRUM BRANDS, INC. STREET 2: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Spectrum Brands Holdings, Inc. CENTRAL INDEX KEY: 0000109177 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 741339132 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-04219 BUSINESS ADDRESS: STREET 1: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 BUSINESS PHONE: 608-275-3340 MAIL ADDRESS: STREET 1: 3001 DEMING WAY CITY: MIDDLETON STATE: WI ZIP: 53562 FORMER COMPANY: FORMER CONFORMED NAME: HRG GROUP, INC. DATE OF NAME CHANGE: 20150311 FORMER COMPANY: FORMER CONFORMED NAME: HARBINGER GROUP INC. DATE OF NAME CHANGE: 20091224 FORMER COMPANY: FORMER CONFORMED NAME: ZAPATA CORP DATE OF NAME CHANGE: 19920703 PUBLIC REFERENCE ACCESSION NUMBER: 0000109177-23-000054 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C<*)>+CS],*-2 P(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O9&4O M3&5N9W1H(#$R-C<^/G-T "+MV+&EZ32>B4P9NSB[Y^Q97D5Y&9/[ M*7,VGU&1,_Q7%%2UT8OS-J$S'7V.KJ*7E]&+-PDE*5VNHFPV#V=CANO95 M=+UHE\)0.CNA-$[S/RZ_1Z\O'X86)4L1&9(8'1(M0ND;WQV(R_-]NRYD73>BU^J$OIW3+)L5Z?W0=!^: MQ',?FXP-^R+^?/1L%K/9'&?GK/P/5=Y/$Z?[-&^T:2F)G[^GE3;4;P3Z;BLT M_1_!#;U6M:CI5@%9[!60'4B?ER/*+\)V6EE!->^1Z718#[:G-/NUD.ZGF4\H M92/H@V8$3I['>9HL'J5C#HWG^6+?T3-4<7-/AP]Z/,4NG/+S-&.+$'USY]\W M01M^+PWTHX MQ)/BGJA M:#E8J82UH&YG:;FCSNAKZ33F96+$U2 L2#VFC@Q3$A<>BU006LM[J15!<;R^ MEH S6.*6K,:7^.RTM7()RK<; $&C@:MI1LR,SE?^RUJ3TCTM12,%>LJ/0C++ M6![8';GA78<$UK7"<[KB56\]594TU=#:'CXD,%A=:%TO@ 6 MYL=215B1MX/ M<9(6K$P><'*Z-M>Y3$ MLB1E29 )FBE(@URS!2_P]$9J2=1HT?&HYN>T0V'_-W0[) W MC,0>-KMY&D9:)BS_GRPI[+PO;Z/89=Y.-\#:2VJC#.X0Y^-S$WU]%%.1L21@ MNN"*KX6K\G=+9X S0*%.K%#)*;J_LR!(WUU:KZ!43XT_ Q\<8#[NR,=.&"]_ M>QARD;"%@YPO%BQ-Q^>G(*.V+$#^H-7SMZ>GG^@"JAV,!^]$C#HHRP_?G9>N M^#9*\XS-D_'YJ;O3&8O#W/T=%NS/[/7RM.Q'!$GBZ ]&8)V8K=5@SJTIYX*X#B[H"5QJ-5@1+$%B%/ M M1@_ .J%L<+*.2^^EX-9JI41S%(9D,1]%C]N'%E<[]^.F=T)Q55X:"?LQ]'(T M8UY=#=)Z83$ZM>Z0=5A\!5WG)@0PEJX_<-GFY#@<9<:*@,.(:C#&-5D'G>(W M\<,5B@;@&_KL7-^5G,0QPQO2'NB9A(][3U]!^J;30>/[@3B.D@0Z*@.,5VAN M(UTD_7;CYJW13L-XMX&7=* F3!#AADGGM[.W5_QDV%J#:+<=@S[ M86V$J&\@"1AY@S?&:6,I\:.GR6J/T\FB&,UEOPK#*X%?WWYF?.:NX9B VN\S MB\^I@_7$(YB1R@M=5D/#CY]:O-/,1HY"=I^YU[>W0,$:,H!Z@D2<*:S" MEA M/*S?2F%G^(G&+ZD#?LRRO,-!>JN"?P&I3M ="F5N9'-T%LP(# @-C$R(#7!E+U!A9V4^/@IE;F1O8FH*,3 @,"!O8FH*/#PO1FEL M=&5R+T9L871E1&5C;V1E+TQE;F=T:" W,#X^)R%D<]NVS , MQN]^"AX[(%'])[*=:]?U4*#HAAG86;#I1H,L)A*5(F^31QUM;\,&K*L.%F2" M_'[?QU-VUV6W#R44)71C5N1[55?0Y*4J=] -V8WUC'X )K"^=VE N8$/AF&T MSOH7!1V!B=%&GBN4 K"=T%T@X-GBZP:.#DU$. 8Z6VDW$R7/$48*'[KOV0W, MWT]=]B4[_9.E;ENU6UGX@'!!$[9,V\&PS,1@:0 !Q $>DT>H\@V4N; OE"B0 ML3=N_=632Y./ZGI]2[(I5:.AKK4JJT7Q^L?YO/KHR;/I&>Z-0_B&KJ=)3/$L ML=6ZV%9MK8$"/)G O%H)HQ_U>NF #O"A=+__?^$T;FJBP7F8,X(IX21+?DH M^;Z8,,@*!&F:<,Z4?IGVQO=6?$>6F-::D2T&=/(>8#+,&*)Z2[JJ\UE;[[5J M]XOV5]D^2OME\UY/W:C=&MZ]/=LHJ$ C?*1PI&!F1QM MC_.8)^/3*.FG(+Y_#_@!09?0W IE;F1S=')E86T*96YD;V)J"C@@,"!O8FH* M/#PO0V]N=&5N='-;,3 @,"!2(#D@,"!272]-961I84)O>%LP(# @-C$R(#7!E+U1Y<&4Q M+U1Y<&4O1F]N=#X^"F5N9&]B:@HR(# @;V)J"CP\+T-O=6YT(#(O2VED7!E+TEM86=E+U1Y<&4O6$]B:F5C="]7 M:61T:" Q-#(X/CYS=')E86T*>)SMG>M5XSH41M,"+4P+:6%:H 5:H 5:H 5: MH 5:H 5:\#TK>^6L@R0KS@-FAKOW#U9P9%F6'4OZ?![+(B(B(B(B(B(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(O\V'Q\?[^_O;V]OKZ^O+P>>GY^?#L2' MET(4B&)1.';YTZT6$1$1$1$1D1](RA3/S\^/CX_W]_>_#MP=V4W)8NSU^_?O MJ.'IZ>GU]55!0T1$1$1$1$0NYNWM[>GIZ>'A8;_?-P+%KU^_[N_OXZO'U#%$1$1$1$1$9,+'QP?&%;]__\:L IEBO]_'EMA^$^\/ M3#B"EY<7A)$\5OR-?],DXX:G)B(B(B(B(B+_-&]O;X^/C]4H(C['EN?GY^U* M!:)$_WG.QX&7EQ>\4;(!^_W^X>$AME]^5B(B(B(B(B+RCX-7""XAV#P\/#QL ML7F( MAF9$2+_!PU?'Q\W-_?IU=(E(RCI)M)U32PXJ@UQ[[1@,?'QW148)B(B(B(B(R/^'U]=70FZB/&#AL-U-X^/C(W9)X8)D(N@5\7_^_T>'0/M(G;!S(-X%\-#1)UQE&PD&H@*AHB(B(B(B,@/YOW]_?GY.=6 M^_O[/D(FD2C2<"(*#QTW8B_J^?W[]W(00Z)RXE=086RA!HX2'YZ>GMCW\?&1 MKTBHFBI'U#"44!H1 ^.0+^D@$1$1$1$1$?E#?'Q\I'O(KU^_\-U(U8*@$U$@ M0UZ0^R/^3?VAKY!OHSQ.(@3'B(V(#[$16PN.F#6@8]0ZV1+%HDD4CDIZ=2*J MY112>%'!$!$1$1$1$?D!L.3':($L'M70 LD"XXIJ A&?EZ(_!+WU1=IF/#X^ MICI1*X^:TW@CK2FRPAKX(NTW4BU!G2!>:&,9@ED(,3I4,$1$1$1$1$3^76+) M'PO_M+7H@T6\O[^G&0-?1?E,\T&9U!]^__[=[%[]2M*.HI:)^C/>)DI%?)O2 M1/4-053![B)M,#)H!I88M3S1,%+!:$* BHB(B(B(B,C?#\$P6?@WJD5ZBY"< M% F"+>_O[RD79)G,6]I8.&2XSMCK_L!R$#320B.5$&PSJ'^HA)")-,#6HEG.QTH_S3#R*\P;T!:6 MXK61$D0*"&O:1=03E5!A^IM$82PBTM!B*=I%'JZ2AAP<*,TP,O[G&GE>T?AA M9%$1$1$1$1$1^1O = '#B:$;1:H0Z1C"2K_F!\E8FBDOI/[0:!>9+H1*")W! MO]AOW-_?$\8SBZ7/2-4NR&P2']+ @TBA>5S$D 9\3)ISQX4D*M^>[U5$1$1$ M1$1$OH=8R),E9+_?KP5_B 5^QKA(<,>H$D1&L4#-0*,@!D6M*K6+^)"^&T@B MJ! /#P]$"LWM40R[CO@JJXH=L9?(XV:ZD]J,>NB^$B!/*YV@ 8:(B(B(B(C( MWP/F%K%FKZ$M"&D%K)K@/9X?[^/N6+3'%2 M+3VPCLC*:79*'UA9]%%#\Z12>XF]MO>&B(B(B(B(B/P1L#1@C=^86V!-T><' M60[J!.E'&QL,M(YJ*8%PT1L_Q'%?7U\_CDQ:B+%'%"8-*XI*"AK$Q(@C9H81 M]FH<4O*,4A79??9A:4*2IJ]*DZ!$1$1$1$1$1+X3_$3PGN@%!+2+W2C6)>H! MJD*J!+MC@H_4+M(EY.3R_V.%25<2DS+H7SQ^/@86ZJ&0"#-V!+%JO4"^4_C MJ_370#-)B>/ER&N!+;$C*L?=D6P,^^)XPK%P+>'44J"(+6E346NH@3JK2H-V M0?C0_);@G\/$K"(B(B(B(B)R6S+!QY9(#D@'Z7]1S0]B7_)QD VDV3&V1,DT M9N!P4=O3T],U_A=1+8(&65EKY4W.4XJE:0=*19/<)#L$7:71+G:?O5TXE^') MBHB(B(B(B,BM( 0E\2VW9-# 7J*:)>R.25%)Y!%550V$0)JQ!4N)^(OG2!2X M><(.+#KR<#1FO]\_/3UE>Y!0?AU V(T^7JCRA8B(B(B(B,@7$6MM@E>D M(0%2QGP-'BMW- J6\$@?=?%.^$W"09!F]"M,++93VT-8C.?GY^KWD=H%[8P3 M(6AG:A=/!PCE02*5MP-9"?E*S)TJ(B(B(B(B-PHL$:H"4/QU\#0HAHY_ W$23T]/54%@^;%=DX\VLP'3C^U"_0-[#3PKZEV M)E2..8K6%R(B(B(B(B(W(=.%I,4%L1WV^WWF_IC$S\P<'[G\7XXI1?Y^\X-H M<#2;.)R-@L'&S)2:V@7R!>I$JA:Q!8^8[$.M+T1$1$1$1$1N0BS,FQ@7&BS)X^]P=Y;P&0 33Q.6[==D#/E.XBS2!B/M1MC8!.=$J2!Z)_^FV4E MMM;,M()\05B,/W5J(B(B(B(B(O\Z?7!.5MS8#]1%_=!_) K7F!A$JJQN(_\6 M&4VTQNO@*[J%6)T9E33.M)I5T)FQ,;=@GK$Q:8N(B(B(B(B(-*!+Q,JZ;GQ[ M>\OLI?A-5.K"O$+$#$2/?WJ='J>/!PWI1>KV] ')WF@D&I*QIMD&&]%S:BI5 M$1$1$1$1$=D":^J,YQ!_TZ8"^X%&LHB-A+#H;2KPH?A)L1VB<_ *29,)3%#( M+9()1U!LT"40/9 [HHNJ\M >D9@-4&V M4X)@$(&3Q*:LWZ,P_]:J2!CZKYM;]&32V/A;/670+F(C_^(_0I#/QL$D=1ZZ MMT;&$!&1[^&C<+) 7V;^[+T0,V9+B(B(E<2HRK90W(@QC @ M@T_FL,L0_%&6Y/%M[H750=WR\R#E"O$YV?)Q"$^*O0K?IAE&%DA?F^QD-M:^ M%1&1K^;C(,7O#ZR%'L)2#AJ%&1$[OQV:S]5#- 76CA[5$AMJ"]FD6MN<)D9T M=<2ICMNAC491T1$1#:"2TA.L8CD$./OVX'8GM8".(/L#_,QW"C2 MW@ !Y"?YB:Q!O,T:LR)#DN:$+5UFTEJ#V0O%Z"+RKIIV1$3D.TEQOE][ DH" M9?KGLV5?M!=2=VUL_U"[R )#(\;M]4>K:OT9?WM.YE_+BUA[M3_]W6%N@#GK M]EX5$1&1A'5W3N%P V%$CG$_7PS%!"8VQLPD9TK5,22^_5^-R @UNX-Q!:<< M/5.3DGPSRZJ06,O(PSKSS&:9M3ZF_[)UC)>K_5JO8)+T9&B87'* M<>+T !.G[!Q]145$1"X#$XOZQH$AF^D*4Y$,[T $C%RDIXEF?&"D_F.G\2? M6+>9N$9?I7"!U7'.K'(:P[0YYSSQP< 7(B+?QFVUBV$]YVH72\E%56L8%JLE M&QN2M<@,C?Y0M8O>VR*^Q2%T(L[TI,OD?B7[&'76PS755K6_Z;>^ 7DXKM2P MJ_N]\J1Z7Y[Z;VH7=/[&7IVT9#FZH@PU%A$1$3G)QS$@9XZS,:G(R1B&G34] M*$('JD5ZK6(C^G\3+A)F.#7YR.N!:CI+I]'5,5]BVAQ=2@W,(1N#51$1^2)N MKEWL.O.Y"[2+AC7M8JVVM7,9,MQC3&LLE<*$^NZ#O8B.A<=*U##,%5+9KEWDL8A^F9.6D\K MN=I%M+SOU;6CU+E3AK(B,A7HZ(B'P/-]0NEL]C98X"_T/M8BD90N^Z'*EU_;XF7VS4+M*XL28BG\>:2+Y4 MNU@.4Z/>>+5!^4)$1.0L&I.)M[>W.A-+:K2N.H'!1%,?ATI.!7-:P@2&+B6P MYWSZATF&*\?B8&^FM\1I:+PCXLA][CZ-$M M)/*(>NI<8JVVC=H%K:)OWX_DZ<+\E/R@M;M L2B\^9C*%?%ZL3 M)CV0,3H0)I$Z2_*.B(B(#$&(2)/%^#=&<$PNJY$ "5)SERC/ M0$]8]3JIB'J>#S@6 Y/>G!)'M\3D9[O4@_IAT$X1D2\BS4^IZW+ MQ(KCI':1R_^A.I$F&3665\/U/B--K];!G4L6IY!91?*FBI+5A-6W/R(B(EM@ M_I"C-A$["?U-1HSJ/T)VL+098%;6C/@YQ.-(\G]3,'#LC=ECG2EEUM2--=1I M#&^[-+T0$?DZFA"7^>Z^AF58<_2;:!?+*,SUVJ&_(59GTMA.5.WB[I#,-&FT ME^T+[4:W(4%JWZL3RX23VD5&$5F3)AH7UYZ;Q.I,:N2*ZGZ[*REBF]/?;L0B M(B+R/X>Q-?.)Y"L,(,AD8X"Q.\:5PF"C65/C$Q$;8U]D$&8F_X>A.5_/0;4] MS@G8W-PTOJ73HG!T6DZEN"X;7W6)B,BYQ..:^$*[%3!C&.Z842#65M!U#.U# M2-5W^I,6GEML3J]=U.B1/2S,SQJ&,-C(F<"P2^[6.^[S(6.M8''+_#[,C$1&1F\!:.P=TS#NQ;.1O4W)W MG)YE!L\U$UGF>/'WX>&!%S>Q_:=:148GX#N3IBGQ;^,W3>J6NV-*V8;HJ'YZ M4Y.,_#[P3>^+^K'L-^6@W:1WZXI +5,WV_UK">. MF?423R"'2']2^,C0Y_1 NI#,3U]$1$02WA:EB6-]A?$\>A7"^PNL59\/,1S6 M(GJQBF=FPFB.8>?:>ZM_FE1U4"V68P_T9KUTPOW]?3.WJ:[6NX-A+?'-*,_T M!K_=G]=[(B(B/X.?^H)&1$3DCT.DBR;_137F;%;*6#_R!F&2%)5<(<\_XX=%U3T]/ST>/&'R-UV*IT<_5G20#H?>VIF@=Z39"U NS MP(N(B(B(B,C_A)>7EQI.@7!8K+ACC=R$I:HYR%AKSY6'YT/("SQ "? 5*V[B M51)2@PIKWM5_!728E%_P[. L:D3T2=0OQ(VT6L'Z95@^O7C2-V=B[B(B(B(B M(B+RPX@5=$WHE@DR$"58H3?IO8A?L>80T9!&%RS B?^ Y0!2!@88><1_@NK? MD7&W,ETLZ>0X\8DF0W2+-%Q!N^C[$]D'?2F_9:,>M2(B(B(B(O+C(21%^C40 MC")6Q/B,5*^$&HARF8;H[ ^1.\9>N>1O4K)F!(R_?SU>O5T(1Y+>^2+J)DTZX2YP+"F@EPFM87\UB@(B(B(B(B M(O\Z* DI09"%,VARBR2Q?3GZ@)R[9$YOB#3 @%CO$^R"\!HH)&@=47ZC:<=7 M@VD$-@_18(PN,G 'YY41,.)TT!FV:SM-PI'E<"W2 (;0IOE5'((+L1R\>/*S MB(B(B(B(R,^#$ KY;UUKO[^_/ST]Y?(<4!)8:%]P.,)+XBI20UZ@6N!J$0?- MN)U_@WQ!V%+,*K!Y( 8%9A5I&H%\@:J0T3"V'P4Y*&KC$N"\@Q+2""#Q+RWA M7ZQ!_D+_&A$1$1$1$9'K(#$D3$E8A6,Y4--QTD&$.PE\&A ?#B9/F,-# QB#1[U8+2 M,H!808;6:LR0'[8OS\E5^EJXS"PA+2Z(QGE_?_]P .$"5XZ,$!+_DD)E>YB+ MA@P)LASM+C"ZX%QJMS2*4^QBMA$1$1$1$1'YD;#FY3.O[VL,"K;'BOC7@5A' MHP#@L'#Q2CGC4A+XHMHJ9,B(="4RRP1B7% ;3<*^ M E<19!8V1DDZ!Y.,RYQ6 6.S'M[%"Q[2@V@/D7A> W04Y0/-8^R-1,VOV_ J!)26(M15Z;(^V M95/C UX>V(VDW\?V=I+"%?N*3/F!WL(A2)*2:@::"64N%G80:E*:X%B5J#R% M$?*_+$??GXLM841$1$1$1$3^3K 02(<1= /<$_I,J:R:EZ/$<U>4DS2V(:;DQZ2JI8Y%3,@H'8D5^2+L1 M2$'C&NVBNHTLQV CST?(5!L@*^V.J5Z(0&*F5!$1$1$1$?EAD!V5S^3TQ$IA M*3DOJAK *W[\1ZXY;CJG( O4?*E-\I'\@+M**A*-<'$44SJ'"M%8L.5 OL!2I?$?R6.A M]ACR0D1$1$1$1'X26 CP.1U&4 _XZNT(L3J7PZ*>V [7'+?ZC.01,;<@CD2_ M0B<'*(UDWZP-12*VQ <,$E)VZ'THL*8X&8P"58=^('-KHZ7LCH$X<&_)#VF5 M<;&&$#MRN)IM9'?,8]+K,_4*&O)"1$1$1$1$?ABY0%Z.02D;8A%-R(A8Q:-7 MH!Y<%H@RP8PA*L0Y)=U&$"6P-*@F'VGU@4W"[G- B6HC486%^#L\.EE43C8O MPUSD02M86:26@GQ!N$[,2*[I'ZK%H(+H(B@S\;D)?Y'Q+I:C1XPA+T1$1$1$ M1.3'P**8I2ZF"SB#].MT0+O +N+*E_L9O (9@3HSJT@U_*C^(YA 9'",NDBG M&+I'QOE,=Y@&0E5,["*0#M*A)BT?4J9 R<$Z@I0HT52,1MCK2FT'NQ2TEVAG MU(]\5"]-')'TJ;D7/C47Y%(1$1$1$1$1^3NI@2MC"1R+;A;"L06+@G24 "P0 ML'"X\M"LS8ETD;I$9DE+\3K\L/QHLK(B+_!W!M2+TB%N:]-45\2W2%6"_CL[#['&OB M,G#*B+5_'#&6^2D"I$4!A@TUU4AJ$6E6,1$?2+JQ5H" $A.W#DPI=L>T'9SU M[NB'DF$Y*<._5!A]A=!QI=W%\CE3:GK60)K'I(U*2B6TQ)F,_$'B]Y)Q98&, M0G&73NRU>!2\; 9]=4LSD!;3,HH?Z=IO))I1CS(1(9N2??:BV'+R+(@C-.^6 MM:.D1=9VXGGR\EGR;0KT#3CKH@3(JFM7A +UBM"D&T;I:;I]BXSF3]_^E/>W#(KZX?.C4_(VC,GCS4< M&?'@GA^E[]M)^:9))\]=1&0+Y"'E,UX2C%GYL,WG4CSH*'FKA7E6E7X6K$2P MJ2 9*$8.5=-@J<*R?>ZW,M*6GV-C]*]0BK::.WT]10 MQ>&A*#V,@S1A^&2. _5/K6:O>';%M;A>=WWY[.)W,JPT#^VZRT3^K;?'\$S3 MJW$"5SP.>O&4OJ;R7TJKN:Z<[&: GV'8*LY;P:GV2]>FA_[Q,^1V-K9 M;R?G'E'5\*PG/=G\B":[O!QRRE,L;M>)P+6E9Q"4^ENH'F4+%_NH!85>^ZJ6'R@VJT MILD;I>7S/3-LTK#WMFL7:V_$\B&YUM7]19_\%GJ+W^%(L78AAIU9!=NUN?'V M.W--;NK;.9F'5W-E9Z0B23)Q[O^7A)X^W4@?/AS_+Y)MH%T3:PGTS3 MLC0V(-5(53.8T^:S]Z2YYJZ;MV"IBXK._'82N(-!+=J#579ZB^R.;R)224"O MP,:2L[@[I'.]LG_03QA,)V_9$//S9#EQ+?3D^ZD32U[?8![/#[QYW3.<\]1% M1&8.6F.X(&H6H7>'9$885] 28OEF@>'R\XNTB_L1S>^Z?R*=U"Z:CFK>B_6= M=HUVT5?80&.:IU]] <=5X\;@BC1OJ*]W>6ML!K8L>/MWM?M#?O!AX>W:!;?? MTV>:D,MKOX63U%OK@A\+X^_PTMYW4+IJ1^NZ83&WM^;-6R?ZS"^W)']VYVD6_P&>>4Z]@?6(/%_5] M5]<:&BN"-?FBT2YVZU(#,Z):I;_H]2'< M/"%?#NX\M2>'-^=)[:+I/5Y*UJ,TC1S^\(<:R^1ZY1FI78C(36!^DJ/)Y-D2 MCZ9M%H_(AR/I)X+- _$N,K%(/I_7)HW [8?AAA$&&@RO>ED8I.C M*@-0?>QCWLS835/W!W<;["=O$BTS9T%<(X:,_=$1M5\=< 6'HHW(5U.G1I/U M A/:M2EB3H:WS'9P+F[:T+Q-GEC^\Z@9'N4KM(LHL%9)L]YICCC7+OI?>GWO MW#\G8_>F_K.TBRU/ML;;NBXE)HL(GIR7O4&N#&7>DZF7AE;Z:ZNML[2+M3NP MD0XN2 Z5=\46J;R_[LMGD2=/MG;@,"147;_3"1./ )9=PV[\"NUB:"-T4LD? MFGL--;2Y=M&LFB>/05Z@K$VEFI_,2>UE>''GU!4HZ=N&Q7!D&/XJFYMGK8;Z M>!G^_'OM8NU^[E?-&[6+M9(9@[V>R 7:13V%-1V2WP)&%[W'1]Y4$Y/=],T9 MWL]S[:)Y*D[<7O93?\DU2\(UM20[3>U"1&X"S[H,U#EQD>,1Q,,'G[N;-( Y MR=TQ? 1O(:M2D0H&6Y +>!C.9WIK03DX8E22$ZKA\[FI9U>T"]YQT%<,9[S5 MY74#MB)SH\=S^R=/A!=V6Z8Q\Y,2^0JVV*P"V86&7YVE74QVWTV%"XA?RMIC MY(NTBTE[Z@R_F9I.M(LA<^UB?NB;:!=]>W+W27AD#G1#HXL:*^GD G MPL#0 M^N(FVL7R6;Z8]\R0L[2+(8W-/TO+W+(VD-65VF3:D(=8$Z.^0KO(2[,O!D@G M?P5KKFK]@#O7+IJ>.1DO<4U4.5>[.)?ZK)[(B?!QB-;>MZ':8LW#5];NG7=: MTD]@AJK4=NUBZ,C6+\,OTR[J(W0R-:4K^E/;*/LOAPNW5F ^_E:A:7Z(:MO< MWQL3+\CA>66GJ5V(R$W@65<_[PY34^)D8F5-4"#F&)B6#>VT+X;'(-%!ZW## M ,&["=[2[HYO!WC(3P8(]KH[Q-CL(2H%!9#!)W.#7KM@+ZQAFV0E[]S">3O?KUW4 MZ?V_J%VL!:!;.EMEC-,8389!YTXV>$*]!VIPI/F0L13M C>]YL'>W .WTBZJ M='#!]'Z+=K%%ZVY&WOPP',7JW7CE2%>UB[P9>K8OY/-.HV$G8Q0D>4%_'<* MUZO?2! 3[:)Q'+AFL;;QE*\7K"XV<]JN5"^=)4]S.ODCQ:8T+T1C8)9W'=.V MR:%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.\0YR\T.4?L\9H& M-^\?;Z5=+)_?AYZ[BFQR'_37I>9%G3!\HSWQ89^L0\^B:A>3>!WUJ3*_B'DG M(_+7ILY_"/6"QE5HGF/5@FNB7=0(L5?ZU=;5-V^+^HO+3^;*RB\VZIC8B?7, MGV#U-UMOQ?J;>8)%9Y(3+0N\,R- MX68X2O*0)( #JY(JF#>K(9PF^#P.L 2[ M2-T#GQ$,,^C2"_IG#>94#!]]KI-4EG(+PRZN-U>^P10YER9&XAHHA\,:MN09 M6=,NMK]D/\E7:!=HI.1.JC2SUKF+\1_7+B;7=-)1&S.5L$R[^,'5K%G8N%$< MJ-I%QG.N;:O.$3?4+LYZ?]VP)<_(QA<-SJ-!>TCPF9\L5$NYCW# 8D&WMF8YZ1R[2+[1X*$^H3-67&9< XOV5R[R*^V M_&:KUM$\XAKM8ND>'56^4+L0D9O#PY;/6#LPO+X>("\ WASYK*[Y++:3CSL> M7U%Y?9&1:4939,Y5.9I 9BBH^3Z&0PP+@;33^SAX%S*0Q:%YHO*6,$^?93XB M>?-TK4,>KSGR.4P[:60&ZDPEX>13FKGQEJY+TX[E..5X/L2OAB9Q0X[U2$!J M%_+]S#/45X:KJA^L79SDKLL TE?RCVH72PG%>;(?+EY/57DY-\[MU6OSFI&E MER_RO>W/TRZ:U?HD!L)?JUWD;5PCAVS\+?07M,\FR:3E8NV"VXD)54^SGOT_ M:Q=5@^+N3?F1WV]=66^QNUC*O<$A&G&C%KA8NTB;VY-7;>TY?^43\H;:17.' M-*?9:!?+,>I^?X)J%R)RZ#JFXO0/+R:&-MC9&VH7 M\@?Y.$3G(RQ,T!M^YQW;OX$ZZ3/",VIXW&N6@0U?I%VL6<)C;S )6?#W:!=K M/B,$4IX?B"<8#B:(QG1%/UV_3'I:6U1NB:0W5,77K"]NJ%U4P>U<9\R3/B/# MP( ]'Y\C=N:9#@O?9.4+]:!#MXB\NTXZ_J1"U2PMF]@.:Z87PPO:2W;1RZ7MOF/XF"S-O? HQ7CP?4F^PFDZ+A3I8\X0GM-'S M(?5Y!KA@.R'7>/[3MG39V!V3CSR7X!7I:9B/368O=X5?)217_4S]&55C=WS; MDOVS/R9"S4@4M#G^Y1Q/QG"FVG0#(;+36OE&NVB4G-W1@:5Q%4?_5[N0OX$, MR8)-5WV?V,\\M\3J7+NQ&Z_>+?<_#>NW;]0NJC'SEG@7*+10L]&=/,K?HUU, M8G6>/%"_2[TQFJ2-YU98I^Y-\(3&HF#-XGIHT3>TOL@MUVL7=0UX<;R+"WXL ME7H#U+XZN3 \:6R3;9C_RG97YQEI\G6N7?VUA=N:&-5;7V36L]THC&&==31G M1+^EIVHSAVG:LS$DQ65#_,?YT5;[*_B\(2MHTJ@EDW@7?/7Q.6=HTTL7:!=+ MN4-R:E?/_5;:1=]I/-_0-.J]M*62R1.ROV?F02K.^LW6!T(S.UW3+I:1]<65 M6<-$1'H8/?F<@2SZ 1>)(_7PLYY".4SPKBU5Z#I^-:\8TKPA T3CEY&##K8' MO(MIWEVFLTE^:*@%=BND"\G=T?FZ1B]GUE'C?@%TYVZFSNRUOG-$>^^VU&9.?9WTG.%QB?$QC M==:NF*S6_PGMXB0GK^;)SIQPEF_.\!PGWHB]?'&R>S=J%W5-M]'VOG)]CM3E M\TV(\4;^.QE?SKK!GH]^F@VWTBXV>EC \#Z<&-),'*;Z1\+3HA=G1U2^R2-9R47AMKNJ9 KUTLG^^QW6>=X3+MHK=[J8^RZ[6+ M+8[ -7K>J%CHETLZP&OU"Y$Y%:P#%^.>>76[ ^9 M.:3CX;G:13IEY'J?@:P^YYDO$7.#]%*9UR--+_KW4[S#)=S$KD3,N(9\TF(: MO1S&"YJ-\-(XC.3&*%SM6'HPV[LKF573_&/2GXW=!48F:5B8*5EQQJGCOMJ% M?#]X[,Z?#W5ZTT]^SM4NFIN\66A, C_B>\5OL)]SUD9.+*E.+N+FVD53P]KK MRW].NUA;7<[CY->CG.N,D(L"!.>>.GST;WZ7J7:QK,L7UV@739T7B$+G:A=] M2X97MM[\PY]A73RRX]K1>=W,KZQ_OW\K[:):C9Z\^L-+-G<"ZJTOH)\R-<^? M2<\LM]8NSM7ZZAE-'+[28*!?LS>)08?V&]7!:K?RTG^H731Z5/UU7*9=+-,; M^WKM C^1^<]P8F2%M#)/PC67_>?:12/=K-V939*=OIZY=K$<)_/-+T7M0D1N M1=4N=NM1&I@Y\!"[0+M@X,.9@JN\!_DR&@L3W[=?",R#PC3%"7PP,Y M&L.P\FL]R=IV=L=DWS2OVG7OCA8@:2^!;0:GQME-5@K][)=*YNZ'C7:1/=G; MG>[*XDCM0OX(_#Q_'<++]$9<\6NJ9J7#)TG5+IX/H6\FH' V-30O[- 54?QX M]8D0VDSDFDJ:T(5$O*D_*!X[C4[2=\A)[>+C8%*V\W,G]W5,6;^GJ._4AW$^UB;:&Z5F;H)7$R M@,DP#<3P<'W/-$_"CV,XH%_K;A2-8PX>M?.+>T$4LL:7JK^"S5W:='XC+^04 MCM;R>J6QAUE;[0[[H7IYU%_'Q=I%7;\WS_PKM8N\11G[^G3/363U?BRH3\@< ML&K+ZQ-R^*KQ9+BGY\\)0?**@)","0S/U5'NVC-J]NP4\ MMSF[MZ,D M$8 BC5R=ZOS[XGDQ>O]&IJ'?6@C65I0Z]=S-O/ *%V(=]/;UQ= MW;B:'\N:H=>YO^7ACZY1%;(ET&QGKMA/TAH-9%>R$O?UK-E=G]0NEL\ZR>*2>UB]WG>Z^_ M- WG)7"9O=YO5;%G%XY:9:EP]-<>\$Z/$ M13FI72PCZXLUJ:1_B$WN]MTH;^997C!P;J#794606;N"+'7G]TFMI-^RUEUK MVD5>]S[RY&7:Q5(F5,V)7*E=-++ ;GK%>QN5FSPAMX2J;D)23$"C[FO8HETL MW<-![4)$;D7U<D56A>T'1G=(P8U1 M ?LV)FWYD-^-IH@7P-GUAA]W1_N*]$]A"UD/4'Z&D@YC*.\@39]G2^:W4+/8G[C9#H6='IQ<^J?']V@7R^&G??(NZDU'FJ;V6G%? MP\F@7KN1_0EAS7K[O3S'>QG)OKM22.WIL=V:AI*;(S3[9\5\+4 G^-?(#S%&58PP MZCSKHG!QFY/='WZ5O5S6E-D?;KRATQ-J_[[\ROAUS$^P:?_DKFY^1'EUFD;. MHPTP"1E>N.:Q,[F%FI;,;2:YVVO>M-WQY04SD,8O8-+:+1?W,NUB.>;E'%[! M:.3&6S2?DVDGL.6!OQSM?_J+F]_VSTS,Z^^*&ADL&S^_%?&N.GG= MZ4GFBOO/C[@MG9G>9!<\(<_Z+?2_V6SDR9&Q_@3F1ZF7:3_2BT1$+@"UO&YA M.I%/L_W12C"?MT_'="0;#\' E&,W(RQ* BK$OBRQ,W_BKT-65FC>7Q 0@^$# MSXA4%7X?N1_!4_HD.<&X.QB3([8@E=3I!Z<0S<..=!BS B5D?XRAL?N<7BT- M,.8AVM N=2*]E> M3W-&$QN/YM0NJ&2M_,E&3@Z]UKPYD[>TR^<;XYJ+,FS\?&DP*;R]AT\>\61W MT0.7G>_VHS34'TO_[+-RW?_N%6[MJP[.8=-<%5W_^.UW;A0<@ M\YDO>A(2WOQD8S8VE8MX_7-R2_\LY_STZE$FE^#''7C&C;2SH=%9&;@.5#O_WCF$YZ7W*C,^W!+.TLA?^C1&D@/$6NV=$N MZ@.0PMAR9[ +M((F+MERL,LE/G::- R=22\ ,03;#/263-*:K2+H'/K/R8"! MNZ.;R>[H8I_MG,^4."[UTSFTJH_F]''PP6$+,48<+$1$1$1$1.1?!S=#/F-% MAF$ QEWOA^16Z2C!1CP--VH7J!\UO6F&B:AI,AKQ-A-R[8Y^(AA^9PV[8YQ, M/J0@D!87U?JBFF$,/]N.+N M<_Z1:NV0GU, 62N\7P]A1-0.C$9H/U%#&W=[G#6R>55:V1VSK^)^4LU(&L^= MY/T8?1KMHH;@6VLDMGEZ%XJ(B(B(B,C/ &T!Q0#M@OA16" ,@7K=$0&7O1O M<=C$Y8'U?J,VX(4!.#LTT9NK1H$+">&D=D=GC=W1ZV17$AU2.KAES7 MIY92"^>'7X<(HK61Z1N"?H*64N..-L&3:Z3Z7EC H*5&[,QB:_%#,IXVKJP$ M/N7L./<,"97GB+_/=ML8$1$1$1$1D;\9EL;ICT"$S)HSBY!KN)/$OZS36;F? MU"YR<8V80)QDO!MV1X\,CIY.(G6Y331CHD80Y"K#7:9$0)S,]!;)%%&$@YAH M%V3KX'--#IL%,B('!\+\ X4D,Z3$49KH6"G1]/E*:FU5S=A-8W72GE1(UB(3 M$IR$>*3+T;5D>RX8$1$1$1$1D;\6](IT+F!%GWF:=L7E(9?YR]$BXF0<8Q;X MF7VINDY4DP,L.N*X6&BP;RH/Z3211@7H%4@'J2$@DJ3R<%*[B//*ST/M IV! MC%$XB<17-=]]GYD1_Y>AQ47V0^_J$N4G?&8*2Y$H9[9/T'-ACI ,%Y:_7+JK/"($I.$TVDJ(:0Y$^7WGF.IE38UR0 M"F2N,.19\V\VE6N!+0H=4HTWZ/EYDFX1$1$1$1&1?P52;/ YLX%4L)I(=X_E M&#$RC0$FQ,*?E35"Q#![*1$XJ^T$KAE$R4CKCDQZLCLF6D48^?CXP$%CHEVD MR4?U&9G87:!"Q(ZT@32IM&HMB$0T@R/F.5:9HF>C0P=N,N@21. ,TG\DCU43 MP2P'\XP^>XN(B(B(B(C(/PH&#ZQSJXD"X2-(,A*P-L_NTBC19(])G1*D@F0F.:RC'5(%AE'ZNSVEW@7G%2N\A8G6G. M$75NC!J1:5LG\L7N&']C2X4IAE05(O.,9&UQ7$*%[(Y2$BTQ0:J(B(B(B(C\ M)'"^X#.K8[2"#'^1I@+(""SG69O/:\8>H*9)74L5FN#O0#P-;#:(R=G4C"I" MV]*>H8_5B32!"'"6W45MS]SZXN- HRHT9,#2[88<&8H3%0)-B90KI&M!5^': MU9($&#%0IXB(B(B(B/PD6.WRF25SQN1LM L6X-6=Y.1B'$^'E"PR94E=U_-O M&E&@2V29WH0@::!>- M-'%2N\AF$%\"Q: _.X2+M1BDNZ.SS&4R0A.>-.UAXJRC,=$)L87\++7^^#PT M4Q$1$1$1$1'YIXF%<,U,@6BPE#P7A*K(SZEL8(8Q<4]([:(* D/+A)I5).I\ M/C T5$!"23<0S#9H238XM0M2;YRK73394?.KV@P$GQI8HS^I[1XB:_W&A>#? MZ*+L^2J85"L+(J\:[$)$1$1$1$1^'D319 F<*3_2! *7A'XEC@7%R6PC$"ON MMP/QH2H5>:!=2<:1GUF\)[FHK^89^6_*$:E=$!MSHW:1Z@$F*B>CF,[)Z!GIGI-./226(*R.:5)K5I2:W14GE\: 9'>,W<$Y7ISIHR9 MR7[;':Q!ZN'2W"5M9O EJ3E5141$1$1$1'X2]_?W6RPH8F5=TWVR\-\2')( M$8@&KP>(VXFI ,82Z0U1%0G4@_CJZ4!=OZ>JT&@7U18B336:%*CI%5+=0^K? MVH#=,=PH;8B6-P8DZ;J2#B87&S^D[05[TEH@S170*WC7?]+, &L$+"@>'Q\Q%:">J##C9O2!/5F5Q_H]:B , MQ5K S]00&GVCRB"]RI%20.Z"G\@DYVD5*^J_: @<8F,,D)XF2BK6=R#7[W3&-:1#%J#]M%;!_2)L-=AQ*'[G>C]VC/11K(EVP M!1,18FO4IA('([[*0!DGNW$-.C- "\JH'8T[#_U):SD6&48N/JZ(B(B(B(C( M/\')2(^Q7D[CAPSCR:HY@TEN@9B66&X0^P)S#HP*AI85E&%%__KZBN-&+.W7 M6IOV(;O/#B -=UWRTP27E@#=@ PI4;CF)TVJPTLT];)@%T0=V14?G'HL%)*U M?>DW'49$Y'O G2V9?]L\J*_9=ZTQ1%'FH1V/RGA6K^U8Z[^@S'SW+2W?>&KQ M/,=1D0A.Y WO=^' PC\Y%KW'\#IIV\8+=-85O(;)*=^D?E*MU0MQ<0+T M.?UM?/(4ZBYB)9DP@XRA&Z,(PK5I2))@XIFXQ:I 66@ M,?GH0<^Y>)Z6 4NY!!DAI&EPSF<^#K O44\O.ZZ(R+G$,QG[-&S;FN=>^@GR M$&N&%>(F\5"-AW\O#M3\4W-)-@IC@=;KTICDQ;&:)SPIJRBP-FQE,JEH2;\[ M8T%O$;<*P$RB3%H]G#=_G$J=0^[R!D.!;1( AT?(:IKN_$ 2_NOXLHGG#VY@1?VTO M9F+#"]?/0WCS,K\]HB=/3F#BE.O5'RH2L;'O-W[.*A@B(G(K<+48SJ9B8$U+ MAK1#B)&(B1^?-R;7P+H@QK4J2M1$I522 2CB0XRGVS-W((,T435V(\&!B1R: MQMKT@XGQ;F2\D7,&G%_J9/(",M)%2A"\ZZ%S^@@>L26G :@<7SH_%!%IR$&A MC[33!$;NE_]W1W>\X6,S-=OYDY]U:_-8[A_UC;22>:C[M7R20U(ORZ2!W&Z4 M8ZL^J]=&EDQN-5R6]D_[H12?Y:-_^E->HSG?]%*LQZI;UK3]>L1H\- :A$MS M]_4&@4V/#3E70LFA?WXAKA]YHWN1 2=7H;]/^N8UN_0J!)K;O)=.YEB/;YMX MZ?WMP80D"^!O6X.B7QP03$1$I %#B#IX\88E1I\<*#.,)*X?%&,2NR5!)Q,_ MY(LZCXJ!-1..Y#A. $]>+FRQ*Z#]F1"D>HXTY)":+PCZ22QOCCBO9CI1I8R; MB ;--(^(%J]'\%AIWLO<'>U>T':^VBY71*22JZ%^?=HL)YO52B[>AV8/J1M, MRC3U\-C_.,)Z,-_\-C5\FW:Q.ZS]^S)KVD5=&")08\@'&>.H&738*X>\#!F] M._I:)@28ZIMZ=S 1P?X?:IBIH7S1+.%[^>*/:!=QQ-="AOC.T]P^6-?.28O* MO!!I\+ ER=JSNO8WX0Y'ZO7[OV0>JS65G?)7VMF;1LRGTCTPEIS M;Z2![NXP<4JG$FZJNZ/EJOZM(B)R$Q#,D MG&CU0V2^C,N!;SG:[FY) (K"0!P,IE(YN]AU;R72]H.)61XE:V,(KJE4AVE* MMAN$3,AWE)F]I7^92(\Q?;T[IFUE]]TVU4A$Y(:D"+#[K _$]DP;/5Q&Y;?] M([TWI9BDG,Z2:V]R68,WC^COU"YVH[7_FG:!H\W\C**JH5!0_\V%[61EG8/. MVHJ^+D+[%P>]I4:NUWQ$1$2@1NQDH&&4 MR>D60U+&OLC!D0)71EW S[=."9A!(3),QKL4'\B1BD4ELS+L*^I<*RT_B2+% MJ[$J7S0J2A4Q>JZTNZB=R0L7)@:<6_X>[:(^NIN@&4/MHI[.E2N[ MD]I%%8@F*]E<._?Z0V[O7SVE-NT@- M82T\135$R8WYR\(< KN4YP-]3)AA"[-/4M?JM8O:MDDE-WGI(R(BLARG58SO M"/7-7SRH!UG<]$W/] M+=H%HT\-8E#K&6H7^3)]HJALY*1V,;QJ0ZK_9MW>3 9R8$WUX*_2+I9BHG,R MJ'@5.O[@2X%J]]+#!')1AX':;OCN'',< @]VN<5_J)U-BD#;VM[#7SS,9;9#DZXS1S$B)[ M][,I^L3W%R+RIVA6RKFT3Z$UU[G8E54SLZ:J?![R %SS24GJ^FX-'NQUKUKM M22ZVN^!==B-?T)*A=L&3?[<2VG28T7+C%>E)]X&3@_7:,KEJ2C4V8[UV?Y5V M,;<'J.0=.PQ$^0T0VZHJ0DUXD[Q[U]Z;I&E3/[\!&\=""*U]TQ;U>4H09>'M4@WC6Z>/9#5G5QD,SZ M\JLQJ.Y]D,GKUTQW-;H0D3]+M6Q?BOZ03ZKJH)&%AV-$DR=ZZ7P5^UTRB'&O M*J^MR!KMXFY$?GN-=K&4YW:M[5SM L?&AF%VCRQ/5=^C72R?8RPP3*M=7 W MK%VL1QG=[CE9H3/-)[I#Y>A1*OMTT2[6$I7U]]7\Y/\AKM"1$3^ M/S0Y1&+PPBQA&&"S'T;91,F8PI+,'(SX<*/@IT/ZJ%[(PW^&-&_:ZZ[;]X%43H:O*(#6.!;HE5,HG6PK?]QJ&V4W^2C:EMU2Z&IAJ-:1/O6?+G;+P+ M$1&Y+4Q^MDPYL$*LZ?26 ]=0@U?WVTD,1]SO=+G-();-G"K%BH"W5WP( MF/%R[M7;>L+%$DWO],V$I&DP\4;H6R:W1KH0D;^*NM)G;5)70/DB.ZTCAD84 MC75OQ>=TD(B*R#F/]QO&%MT(8/U > ML^$8W6XX/#$_:49)Q H&1R8G%& NSTG&?K) M8;W^W-:\:/N;D!\+MIU]G;W=1;6ZF1.-:9HW%,3J3^"&+[9$1$0 @XKY$!.# M48:%3^F@!KX8FBQ>!K.=QG"1%3V36SQ!:N@P=MD=XWS23J8'[,4'A(LX4Z9\ M=\<,?7F@9N*=\]YFR-[(T X3:^I4@7AATW=(>E5?*XQ+:O5>C,,_1'M8AG)%[T44Z5RQB:B M'>(+4QUAUG*O+-NTBUJ,TR17)H9_O!3(K_H#K6D7R^?(TKN1=D$$JKM#MJ^; MR._5'Z0:J,3I--E>F@[GBF#G,.D<+@2=0YUD/>L[&9V$4]LX\ZF13O&J&-)( M*+5YT1ANDN;"-2]Z#.57^'NN%T.A" M1$2^ E3W831XR#$W1U4&QPPS/K24N'D+&0UQ&R&]*:UB1H%O2#-)PQ476TV8G(P84>@N*B)_ M#_6%>R^KUO5^'R,HG3O6!HNA]T=OSH&"W<3M1 IN&O/5VL5:S?5$^J7T\ME( M($^JCW:( K\V-.<[]/D(U4@EPV.MR0L3WY^E"]W9Q_?.^F^BP-<>N_M,/;O^ M6'4YWYM/G.P<1(\:/J(*$1O]2='Q$1D5N123>:[>G4$.-77>-CY%!%>*:(7R>S$T=T M=YC0YDL'7DZA8^R._I@9Z"RM+/B,,H!\P9QJTEH4#,R8&WUC"SGB3^;,0!S. M'.7KW(!&WC84JHC(-?!$94$TU"[RVV9!G:^J)[9D\1A$T;T[Q%;*YV&^:^[S MC+!H:L(=YUZ\;>^=4!(T< [7>QGD,K9_C&-1L*7FX=@*))2L*D>>4;[.'NX( MV9];1EZ"5/?'JDZ@#7DU^[QC?3]$R8G[S/4AFY"P[M9A)!T.N*FQK)E)Y(7H MU^-Q:ZUE;-^=$^4C;^PY0YDH0XMOOW#]+KE7?+5QGL9ITK#F-#%-Z7^2\X:) MB(C&R!@9=B/,>Q$G7^_7;_BL,XRN%>-R4&:XQL=/ MX7J[B^SS(9D)=&WW*#,/,7%NYT1ARFQL/R:CDU/@:JZ%W< QEJSN\]O^XC/J MJ3? FD1#F;,:)B(B'=^15#T^CKFY;,W2O/":TC**8V4)"(B\L_! M2.UZ5D1$1&Y++.W3 C;M*-8RHPWC,.1>7YK3,V46) @,>M,3A-C7+P?#YOB+ M$2FV%H@>M.V+U)44*'I#8@*7382+-!;E1 S1*2(B_R[D!5MSF1$1$1&YF,9S MA+4VJ^D^+OKD-0KRQ9?Z.V2B$(Z%42X;T2ZP#XDV$/T2K6/NGGPE+R7H^II% M]'+,>4I@M R']7J [J+E!N@6$9%_%R)C;_>J$!$1$3F+7/+GPIF$GC5L]5H^ M^B2M+VZ5&6UX"!*992RI&@T;NPN4BG1OP??SB[PPTB)EBS:2@3N&DSI.1V\1 M$1'Y=]D8M4-$1$3D8EB&I\-"DY5LH]%"9K4;1FB_+82\B,,1SB+6_@2]Q#>$ M>!=?VH":?VWCR:;_"!$\LH5899A;1$1$1$1$1&1.74'7!-]GJ1#I9O(-B_%\ MN9,A,9L0HU]$#6%Q0?#/%#W8$=\6PUR(B(B(B(B(G"16_42'0*P@-F:F[SR+ M=*:(-?[W1!HGD]HW'*@&N+@L/,7;VUN*%?'YJX.$B(B(B(B(B/PD8BF]/X#@ M$/_.[0$F*VXBC7^/ <;W0#C0]*/I@ZA'=Z6-RL1IA:@=R]&XY8O2MHJ(B(B( MB(C\5&)9O3'A191,@X%8??<"17R5B_UO,\#X(JJY17P8J@WI_8%7R,F,L5BY M*%R(B(B(B(B(G L>'R?E"_P=]OM]+-(G$1MRU4^9?T[!P!8E(Y?&*:QU2VQ/ M?2/#6:R51+CX&18I(B(B(B(B(M_/T]-3K*Q/AK[,;*3Q82)*5&^+6-W'@OV? M".^ W4B>XWZ_GX?4:+2+^_O[-?F"WNB]3D1$1$1$1$1D.[&RGH2CS' 6R4D3 M@IJ> QN,O]9=(AI658M?OWY5G6&8O[X1+E+N:"2=U$,4+D1$1$1$1$2N)^,V M-$OUFD$UB?7XFEG"Z^MKUE!%CUCL_VT*1C3O_OZ^VI,\/3VE_D &6$Q'FAWC M+*)D] #Z3'3:ZX&FZ["X^)Y7EY&5JAI,7%/'6+B(B( MB(B(B)Q+K+778E^\O[\/C1 :$$ (=%FWO[V]52,'S#!Z6X6O \F%L)FI6D0S M7EY>JI!"F3@+DL9&@;G,$H4;$Y1,N:+%A8B(B(B(B,A7L&9]$?]NB=M0G43Z M;W'$B/5^M7F(8ST_/[^]O=UVI1^UO;^_O[R\/#P\U"/2MMC8.+"@6E @6Q); MSC(1(:M(+]V(B(B(B(B(R TA\\C]_?VYGAVOKZ\U]49NK'$DEJ-3!E8--=Q$ M_(N.\?+R$@6&<3+7^#@0QXI]XW /#P^U\I0LHOXHTS0FMM"8+)G*PWZ_G_B, M-!"A5%<1$1$1$1$1D6_@^?DYHUMLW.7CXR/*IP* D48L_-G"BK[7(H@^D6E5 M&ZGA]^_?]P<>UHEO?Q_H>]%FA0L1$1$1$1&1 M[X1T&R0//5F88IF>(Y;S5;AX>'AX?W\GV 76%'-))!6&I.Z;MA91;2TS"?Z) M9A+E:PM3:4D/E^6S?('QR=QU!1N5.-F_*@.LB(B(B(B(R/^$3/T-_:&Q,7A^?D9YP'""Q7XLY_,SBD?:8]0==\>,'FG\D 52 M4L \(Z-8$,B"?"))6E8@0:17""$O:H)4@GC4$!91@!U[WY"TON@5FV@V?B+; MLY"(B(B(B(B(R%<32_M*]Y1>M73T]/6%RDMPC&#$/G"X)%Q+>(&%6[J$I%Z@.YD60EOW[]NK^_ MQU*B:AU1+*J-?YMF5_FB=P])G61RXG$4K$&&OC,B(B(B(B(B\O? *IXTIB00 MJ=^F&4.J!&DC,314($]'U3=JG,S<)8-IX#Q":-"LI"8'V96H&DEU'HF2545I M(G;VP2N(^)'1+32W$!$1$1$1$?DGP' "V:$J&*ST$0K0+M B8LNPGL?'Q_U^ MGXI'%(OR[!XU5R4A@V ,_3MP%5G[E@9G@:BY9@^IEAY-.U]>7E VHH5&MQ 1 M$1$1$1'YYR#^PYJ"@7:!YE U@=?7UTRZ&KO'YZH>I$91@VIR+(PKXN_0^"'- M)X8Z"2%#:US0: :&%E&>/+"9IS7^HEK$]OC[%?E;141$1$1$1.3;>'U]Q7 " M!:.:-"P'@P<<3-B.CP;R E_%+JE7(!0, U,L)6Q%#?N9- )(\VT<)7:/HU>O M%GQ/HG!M04",&M2BRA&()!R71J*9U$/$5X^/C[106PL1 M$1$1$1&1'TDL]E]?7\GT@<*09A@H YA8(#NDF43:6L2'Y1CMLQ7]_)V)G1JB( M?XDOD66(*8&@\?;VAH*124:J=D%B5MQ,:M2+6@"SBCAN%DB)(S;&45(SR5TR MH@6&%DT!$1$1$1$1$?GQ8(9!)I$T>WAX>!@F["!LYM/34RH>OW[]HH84*_#R MJ)XC+R\O4:#6CVL)N4OBT'WPC=B(VTA:AFAH(2(B(B(B(O(_AV@8Z!+5LN+Q M\1'QH3=XB"U(')APQ+Y9&%.-^P.Q):KA2/#Y*E7FD%@5B!N-%();$E#JUD(2(B(B(B(B);^/CX MP+@")X[]?D^.C]UG8N/^ ,85E=CR^_=OOFWVPK@"%Q7L,8QE(2(B(B(B(B(7 M0[ +I(ST$'EX>, 8X]'EYB<]]@4EC7E]?V3<^]&V8-"^K/=TUATJB;1RH;V&MK6=8 M7D1$1$1$1$3.(I;8^_W^5\?OW[]CS5Z7WJ^OKWP5V^N.]_?WM5A\?GAXB.WQ M+?I E&?'J*$>-W:\*U#5\_-SJ@JQ]J]'3*),5-[L^_3T5)L1E;!O-B.)DASK M9,]P(O4HT2WU++*V-=0N1$1$1$1$1*XD%M>QNM_M=K$J?WQ\?#@0GV.I'AOC MVBKL?QR$!)R.VQG,?\(+6%W/?IZ2GWC?)1 MIEH[]-I%?$!_J#+%'Q\K%N:8K0J:"PQH@ M2<&D:A>-?('D,M(&E(9:(PN MEG7M(HT]GIZ>AO$NEDZ[B,:LR0ZH"NG @G81^]*>*E^J*.VMOJJ MI'9!FA(:AF1!@Z_4+K(--=[%XY%&@1$1$1$1$1&1BYEH%XV#QIIV0<(12J)1 M- 6&VL6P)1EE(C+IZ>GY^;E)KHIV46MHM(NJD]24 M(E$;;4M)H=TBVD:;:Z+83#Y2U16U"Q$1$1$1$9$OI>9():UG+,PQ M+2 /:9:<:!>D3QVF#EE68G4BC! :@H.RI8;]7#KM8BGR151X?X!#-ZE+>^T" MJO/(O&>0+V@2!^+?# <*:AGIZ>Z.Y)(T!PQMD?)NN_#P\/0DZ4>M)X%NL?)SHGC MHHUDGS2V(LM!XJ"V87 ,$1$1$1$1$;F>CXZ3Q2;?GKMC%I@?]-P=)]_.ZURK M:GX4A0L1$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$1$1$1$1$1$1 M$1$1$?D9O+V]O1R)SQ\?'_-BKZ^O[^_O?8'W$7UML658?'Q\>Z_(R5*54U M[/?[V+?6%NO6V#@L%JO:VKRH/X[2'#>*10VUV//S\[#".)&F0HB-^P/UVV@_ MY[A&'I33C(;5.F/W85.;17>4H:E-PZ+8[P/S1?JPAR&.A5Q ]P95S6#'V-AT M792)[7'<_EA9S[ /.=GX-CJ_J9">;Z0)KE&]S3CNT]-3JAS4.3\[$1$1$1$1 M^5_!NG6WV[&$C"5J_(U%(DO+7'O&&C:+Q0J48K$.C2WQMRY18X',QH<"):.& M+!G'C?IC8QPKBT7E'#=7RK%6C8U4&*O:V!Y'CUUB2Q2K:_#8SL:F0C;V2^^H M;7<@3J39SKYT J><6U(*X#2K=M$WE9[LFYJ'KMK"!)6 S[$4'1;+W>O:DR5J(PA$#:Q24T-@<5WE MD>5H&U K9"7;+(TQ;VBVL\IN5N5982S;F_9@'=$H*NS2G-W0Y*#7+MC2&QOT M34WM@J.G?'&6=M'T<-/XN7;1M'--N^"JI8%$;PV2VD6CP_3:1?1AK^$LQTM9 M+QF=,Y1*%"Y$1$1$1$3^A["B;)2!GEAOQJIS6(ROZAIYJ%W$JG--NQA*#6@7 MN7;NU8.^PJ%VD>VIZDH0S:.1J!.-RT,>8KMVP6H]MC1K\V6DVZ2:@7B2J_ZS MM(MH0 T$T4?M6-,N."GT'/9:TR[H4@Q.AGI"RC5Y(ARNUR[6:NBA<^K9K47; M$!$1$1$1D?\#+.$;FX1)L6'H1=;@C3/%T&>D"@OI,T)@!*!8OIW'GV5M+=^H M!^DS4H^;3BA54D!,8*']\O*R)LN$@ M/O<1)]:T"YQ9JO/(FG;!E8T"41M';!K&>>%#5'681KO(FZ07=GK0+NK9!4,C M$Q$1$1$1$?D_\'7:1:X]6=(B*321/]-E(VEB=5Z@7=0*B ]I=,&R'8&B M7QU_@W:Q'$Q??_./7U&\'=(FC:L"0N]CP;:!184-)[U?:Q7*0+_+<&^TB3Z?1H)I[H&H72]%ALG!> MT&'4D3Q6;>0DWH6(B(B(B(C\#R$E*._*ZYHTMI-&A(VU6%UF9HZ2NH[NXUWD MF_0J30SC7?2@2/PJR4F7@_Z0[[I\;JQ-+ MAKZI5%*M5AKM8BFK_J&*TG K[6(IUA>-=I&!4&HO<:W[\*2UW]+ZHM$N\G+7 M=*C+,3]OTSEJ%R(B(B(B(E+)Q34K^EA%QM]\$9_+TI0O8F,68S7:A,$K(KZ^]-!HN&XG#L7J[&368KS2VI0=$*? M4V;M1+"RR+RKV'4TMQ!U#CF9$$=$1$1$1$1^-H0=V)*/ M6XX[W.7D<2')E9@HP(#$T"C P,# P M,# P,# @-C4U,S4@9B *,# P,# P,C(U." P,# P,"!N( HP,# P,# R.#4U M(# P,# P(&X@"C P,# P,#(S,#,@,# P,# @;B *,# P,# P,3,U," P,# P M,"!N( HP,# P,# P,#$U(# P,# P(&X@"C P,# P,#(V-S8@,# P,# @;B * M,# P,# P,CF4@,30^/@HE:51E>'0M0V]R92TW M+C(N- HE:51E>'0M<&1F2%1-3"TT+C N- IS=&%R='AR968*,C@V.34*)25% #3T8* end TEXT-EXTRACT 2 filename2.txt September 25, 2024 Jeremy Smeltser Chief Financial Officer Spectrum Brands Holdings, Inc. 3001 Deming Way Middleton, WI 53562 Re: Spectrum Brands Holdings, Inc. Form 10-K for the Fiscal Year Ended September 30, 2023 Response dated August 23, 2024 File No. 001-04219 Dear Jeremy Smeltser: We have reviewed your August 23, 2024 response to our comment letter and have the following comments. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our July 31, 2024 letter. Form 10-K for the Fiscal Year Ended September 30, 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations Non-GAAP Measurements, page 34 1. We note your response to prior comment 3 regarding the non-GAAP adjustment for the costs associated with retention bonuses and incentive compensation paid to personnel assumed as part of the Tristar Business acquisition. As these costs appear to be normal, recurring operating expenses per Question 100.01 of the Division of Corporation Finance Compliance & Disclosure Interpretations on Non-GAAP Financial Measures, please remove this non-GAAP adjustment. 2. In light of the numerous changes you have agreed to reflect in your next Form 10-K, please provide us with your planned revised non-GAAP disclosures, in particular the revised GAAP to non-GAAP reconciliations for fiscal years 2024, 2023 and 2022 you September 25, 2024 Page 2 intend to include in that filing. To assist in our timely review, please provide amounts for the year-to-date period ended June 30, 2024 in the fiscal 2024 columns. Please contact Dale Welcome at 202-551-3865 or Martin James at 202-551-3671 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing