0000000000-18-034891.txt : 20190225
0000000000-18-034891.hdr.sgml : 20190225
20181108155230
ACCESSION NUMBER: 0000000000-18-034891
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20181108
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Jazz Pharmaceuticals plc
CENTRAL INDEX KEY: 0001232524
STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834]
IRS NUMBER: 981032470
STATE OF INCORPORATION: L2
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: FIFTH FLOOR, WATERLOO EXCHANGE
STREET 2: WATERLOO ROAD
CITY: DUBLIN
STATE: L2
ZIP: 4
BUSINESS PHONE: 353-1-634-7800
MAIL ADDRESS:
STREET 1: FIFTH FLOOR, WATERLOO EXCHANGE
STREET 2: WATERLOO ROAD
CITY: DUBLIN
STATE: L2
ZIP: 4
FORMER COMPANY:
FORMER CONFORMED NAME: JAZZ PHARMACEUTICALS INC
DATE OF NAME CHANGE: 20030513
PUBLIC REFERENCE ACCESSION NUMBER: 0001232524-18-000018
LETTER
1
filename1.pdf
begin 644 filename1
M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,T
M-#4O3R Q,2]%(#(X,C,U+TX@,B]4(#,S,30X+T@@6R T-34@,30Y73X^#65N
M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50
M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T,C17,% PM% P-U&P
ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)RU5TUSVS80O>M7["$'=T9F 'ZKM\:V.DFGJ1UK)M,C
M1$(F4I*0 =**_&OT4[L 25DBJ=B:M/;(ID#P[>[;W;?@X^01_)B ^8T#"&<0
MAA$D!;P7Q0.%:PEWD[O)X^3#8H+WHL"%13HA<(E[\>)F86^:CPN??.
M/$(M+H6(.(@=1(X'BV+R?DZ!(M!J/V+'R63[Q8<@7Q%%Q"X_;9<:<;QT\%=.YZGX!@-G/\$0)^Z,YI2!>"
MV'=H#_"#JA,.5_*9I>F0)_-0& ](NLJ84 4K@94I7&6"K^#F.T_J2CQQ^&NU
M$@D2:.Y="\632JIQY, =)/@3>WZ&VXPA>L(1+V&YAG6>C -XX8"@N5A5&IF+$OPI?%0\Q\A&@&S*
M2.A$YZ;L*$V4Q$X4@#_SN]#<#N@+_W5HEGK4">GH_K=SV8%$<4?$'F0N58%.
M7?X!*ZF@RCC,A48D^)LS!3=ERC'+/&EZQJ.V::+3%D+7"?L61(X8<[Y4-5-;
M<*.CQAO!\/<<#[R\VWMYAV FA5NXY4K(M'7UGJ^KUE?RFAV/./&HKWN-"%^#
MH'ZC3CT(1'" $'KI>0$A)VK))WNNWE9+_7;W9F307]PK+6HN1:0\JV&I;;EA2;JX6>\PQ*;*6-(64B)44A+8%43;/
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MUB,UC8+S,G@"!H\Q?A^'CO0115IC.KZ_5=V#L6(/U"S?:M&,&&SI%5<<% 5,'B'
M$16HL&8!9Y$&,[A8;HTNN+I'.V:CZ36F-4?!;*>NV7"KL+8J!SZ68W8]SPD;
MNVML4I'4.<-C.6J0,D,DDQLKY G6*U*@#"(:>>>1O3]H=\VVS;S7]?(;ODT8
MJ_A^43$Q:I+.'+<3_;+1.M3[C%7M&$;G$XX,ID;0[4F@MBR:(6"^'A!;HYZB
M](LDLVXJ,VC2%]G_K][[_N_UX\Z7!E+TEM86=E+U1Y<&4O6$]B
M:F5C="]7:61T:" Q-#(X/CYS=')E86T-"GB<[<&! ,,@?^K=X 15 0
M
M
M
M
M
M
M
M SP!1E;J9#0IE;F1S=')E86T-96YD
M;V)J#3$U(# @;V)J#3P\+T)I='-097)#;VUP;VYE;G0@."]#;VQO70A2(8E$X=OG3K181$1$1$1&1'TC*%,_/SX^/
MC_?W][\.W!W93GIZ?7U54%#1$1$1$1$1"[F[>WMZ>GIX>%A
MO]\W L6O7[_N[^_CJ\=SB/*_?_]NJHK*D3)>7E[4,41$1$1$1$1DPL?'!\85
MOW__QJP"F6*_W\>6V'X3[P],.(*7EQ>$D3Q6_(U_TR3CAJ6Y^?G[4H%HD3_><['@9>7%[Q1L@'[_?[AX2&V7WY6(B(B
M(B(B(O*/@U<(+B'8/#P\/&RQ>8@"V&9D1(O\'#5\?'SV/?Q\9&O2*B:*D?4,)10&A$#XY OZ2 1$1$1$1$1^4-\
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MB(B(R-\/P3!9^#>J17J+D)P4"8(M[^_O*1=DF
MKI*&'!PHS3 R_N<:>5[1^&%D41$1$1$1$1'Y&\!T <.)H1M%JA#I&,)*O^8'
MR5B:*2^D_M!H%YDNA$H(G<&_V&_U1#+N.^"JKBAVQE\CC9KJ3VHQZ
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M?U'-#V)?\G&0#:39,;9$R31FX'!1V]/3TS7^%U$M@@9966OE3HIHE[(Y)44GD
M$555#81 FK$%2XGXB^=(%+AYP@XL.O)P-&:_WS\]/65[D%!^'4#9R&:GA$+L
MCLQ+PG8RKI)J)(^(14>0*46V^SYD3(S]?I\1+=(&(^I)
M4X=8\I.N=&@%\0TTAA;1VMB2@LGS\W.T)TX_G5;X*OHD=L$_A1U)94)XC3Y>
MJ/*%B(B(B(B(R!<1:VV"5Z0A 5+&? T>*W1V@7MC!,A:&=J%T\'".5!(I6W UD)^4K,G2HB(B(B(B)R
M0S(/2%I;^
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M :"0:DK&FV08;T7-J*E41$1$1$1$1V0)KZHSG$'_3I@+[@4:RB(V$L.AM
M*O"A^$FQ':)S\ I)DPE,4,@MD@E'4&S0)1 ]D#NBBZKQR>/C(P8;?_",1$1$
M1$1$1/XM8EG]ZT!Z1F U0;93@F 0@9/$IJS?HS#_UJI(&/JOFUOT9-+8^%L]
M9= N8B/_XC]"D,_&P21U'KJW1L80$9'OX:-PLD!?9O[MR4,,O^)EP<<&W@^L
M-6:-/CO8I/#&;IQ KO"7 S',K65"YUPVMK^OX62SSZI_8^=,]JJ[QU=QXO1
MS9DN(B(B5Q*C*ME#\/K(4>PE(.&H49$3N_'9K/U4,T
M!=:.'M42&VH+V:1:VYPF1G1S%GWAF ,,PW&?A)A7&12KVFI29VT&;SHN:'_N
MG@6&K=U>?UJ<+L>7"UOV:AQLV3=.<]]YUQ*F.VZ&-1E'1$1$-H)+2$ZQB.00
MX^_;@=B>U@(X@^P/\S'<*-+> 'D)_F)K$&\S1JS(D.2YH0M76;26H/9"\7H
M(O*NFG9$1.0[27&^7WL"2@)E^N=S79FN/< 958<^E7GT&A.[QDV:T]39>W0.
MR9$:/HZ9T.<'BK,[ZTU$S16>0UZS95^T%U)W;6S_4+O( D,CQNWU1ZMJ_1E_
M>T[F7\N+6'NU/_W=86Z .>OV7A41$9&$=7=.X7 #842.<3]?#,4$)C;&S"1G
M2M4Q)+[]7XW("#6[@W$%IQP]4Y.2?!Q]:O:?+2YJ]RZ'5U2[8J$A(B)?32YI
MK]%]N/W-[/+JI!8R\C#.O/,9IFU/J;
M_LG6,EZO]6J]@DO1D:)A<3BNU+"K^[WRI'I?GOIO:A=T_L9>G;1D.;JB##46$1$1
M.J17JM8B/Z?Q,N$F8X-?G(ZX%J.DNGT=4Q
M7V+:'%U*#PZ\[D+M(N&->UBK;:U2QB'Z9DY:3RL"YVD6TO._5M:/4N5.&MR*J%2XD/SX:F(B(R!>1
M40?/U$@--\?4.RU'Y6AHZDYXB(
MR%=S*^TBBB'@YW"9:_SOURYV)3ADLO9F88MVL72N$W-.QO_$_G"R?M^H7>2!
M<@*SW?CD7.UBV*MK2DY--#9DOY*81D1$1":DMTB^/B C6"U3IV1,P-C"Q /'
MU?^YQ46ED2^8&S-+B<\GIRMZCHB(? \WU"Z6SV-EC@+_0^UB*1E"[[HG*M=Q(?M
MO0K1M^06":B,C7D682:V-9S;^Y4;M8.OGBG]8NJO8^
M\?)HB'G%1!/(,YI(1B>UBZQDWY&=/^F*+]4N8I1OID\53"N'=XZ(B(@,08A(
MD\7X-T9P3"ZKD0 )4G.7*,] 3UCU.JF(>IX/.!8#D]Z<$D>WQ.1GN]2#^F'0
M3A&1+R)S/^V.3@$?1WABUV_[W=>TBV5D??$'?48:3X?:VJI=,'PGT3FQI4;=
MG"_S$Y0' G*25#U[-3ZGK+ND,PT:;27[0OM1K6VQ.KUW4Z)$]+,S/&H8PV,B9P+!+
MYRDV,L)&WV]+B19X\??AX8$7-[']IUI%1B?@.Y.F
M*?%OXS=-ZI:[8TK9ANBH?GI3DXS\/O!-YR,B\K^$L2]&JX=(#P
MWY:#=I'?KBD M4S?;_6L)XZ9]1)/((=(?U+XR-#G]$"ZD,Q/7T1$1!+>%J6)
M8WV%\3QZ%<+["ZQ5GP\Q'-8B>K&*9V;":(YAY]I[JW^:5'50+99C#_1FO73"
M_?U],[>IKM:[@V$M\9L
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M+,")_X#E %(&!AAYQ'^"ZM^1<;@$'BX[&,8=((_^0VB,B(B(B
M(B)R&;SKSZ08L?2.%3%F%7T4BYKM8K_?1\DMA\"UA$4]03-JDG=6_9DT+;;_
MS?)%G#N.'D09C78BX!#U(AH?W?)R(!.LG*R0DEP"!**HA$2H5+4_T@3PO#_P
MU_:5B(B(B(B(R$V(%7':!L3RN68_B%+487RW%Y'DM[Y(NHF33K
MA+G MR(SJ.)G$=O_POPC^+FD_TMT%\(";<:PA @A%*N>.!,PO#:00V#]%@C"XR< ?GE1$PXG30&;9K.TW"D>5P
M+=( AM"F^54<@@NQ'+QX\K.(B(B(B(C(SX,0"OEO76N_O[\_/3WE\AQ0$EAH
M7W XPDOB*E)#7J!:X&H1!\VXG7^#?$'84LPJL'D@!@5F%6D:@7R!JI#1,+8?
M!3DH:N,2X+R#$M(((/$O+>%?K$'^0O\:$1$1$1$1D>LAP\A<&8B5(BVBV$1$1$1$1$?FIX,21,25B%8SE0TW'2080["7P
M:$!\.)D^8PT,#&(-'O5@M( R@%A!AM9JS) ?MB_/R57Z6KC,+"$M+HC&>7]_
M_W X0)7CHP0$O^20F5[F(N&# FR'.TN,+K@7&JW-(I3[&*V$1$1$1$1$?F1
ML.;E,Z_O:PP*ML>*^->!6$>C ."P-2$OBBVBIDR(AT)R&D9\H76P23
M:"?6&M75Y3++!&)<4!M-PKX"5Q%D%C9&23H'DXS+G%RR9^A;=*3^7(BYL10'
MG_AW8T(3$1$1$1$1D7\(+ 0R;TAUY8!8[,>WL4+'M*#: ^1>%X#=!3E \UC[
M(U$S:_;\"H$E)8BU%7ILC[9E4^,#7A[8C:3?Q_9VDL(5^XI,^8'>PB%(DI)J
M!IH)92X6=A!J4IK@6)6H/(41\K\L1]^?BRUA1$1$1$1$1/Y.L!!(AQ%T ]P3
M^DRIK)J7H\1QS2M^ CN@+<2'ZC:"&0/*0YI;Q(>,!;$FFU!5*A[5Y23-+8AI
MN3'I*JECD5,R"@=B17Y(NQ%(0>,:[:*ZC2S'8"//1\A4&R K[8ZI7HA 8J94
M$1$1$1$1^6&0'97/Y/3$2F$I.2^J&L K?OQ'KCEN.J<@"]1\J4WRD?R NTHJ
M$HUR0B (+!^JVPM6$ZE=((!L$19PDZ%P5)NN'+MC,A%L+6@VP@7G@IYP<113
M.H<*T5BPY4"^P%*E\1_)8Z'V&/)"1$1$1$1$?A)8"/ Y'490#_CJ[0BQ.I?#
MHI[8#M<R.@3AP;\D/:95QL880.W*XFFUD=\QCTNLS]0H:\D)$1$1$1$1^
M&+E 7HY!*1MB$4W(B%C%HU>@'EP6B#+!C"$JQ#DEW480); TJ"8?:?6!3<+N
M[%+27:&?4CWQ4+TT30>MQ%*7FG\@&/.[I@I-5.<
MI'@271'GV\LO^,Y<283DIP[]4&'V%T'&EW<7R.5-J>M9 FL>D
MC4I*);3$F8S\0>+WDG%E@8Q"<9=.[+5X%+QL!GUU2S.0%M,RBA_IVF\DFE&/
M,A$AFY)]]J+8?+R6?)M"O0-..NB!,BJ:U>$ O6*
MT*0;1NEINGV+C-R^_5?67,V3.<+Z2SDOW_\$)H>HC9G<)/4<^YZ9/W_Z4]YR<5^NF&]D
M.^L<8\L3.R$'?5,#3]KY]6+'YGI->F;+;=GWWJ0-_>^H+]S<(9,[BM-A9EC[
M@9[<,BOKA\Z-3\C:,R>/-1P9\>">'Z7OVTGYIDDGSUU$9 OD(>4S7A*,6?FP
MS>=2/.@H>:N%>5:5?A:L1+"I(!DH1@Y5TV"IPK)][K4=7PK"<]V?R()KN\''+*4RQNUXG M:5G
M$)3Z6Z@>90L7^ZARH>?/D+4K6%L[J8'HXFL3$M37YG"3V4OS.QT6[GMO_@QO
MHJ_WMV(J$\G/#CR4KR"JS(-I;(0SQ3B$^?"^
MR[U2+Q.C%6/Q]^\KJ;?$_#5$]N=^0W+S9K#>LJC?KEP1%9QB:TN\2<_T%V7X&.SEE#F7:1=#
MK7CM"NY&,Z[)[[JI8?*#:K2FR1NEY?,],VS2L/>V:Q=K;\3R(;G6U?U%G_P6
M>HO?X4BQ=B&&G5D%V[6Y\?8[$GC
M[=2!\^'/\ODFV@71-K"?3-.R-#8@U4A5,YC3YK/WI+GFKINW8*F+BL[\=A*X
M@T$MVH-5=GJ+[(YO(E))0*_ QI*SN#ND<[VR?]!/&$PG;]D0\_-D.7$M].3[
MJ1-+7M]@'L\/O'G=,YSSU$5$9@Y:8[@@:A:A=X=D1AA7T!)B^6:!X?+SB[2+
M^Q'-[[I_(IW4+IJ.:MZ+]9UVC7;15]A 8YJG7WT!QU7CQN"*-&^HKW=Y:VP&
MMBQX^W>U^T-^\&'A[=H%M]_39YJ0RVN_A9/46^N"'POC[_#2URL^/,=&^F"@
M?#FZP_ KJZWYLU;)_K,+[S-A-4_<'=QOL)V\2+3-G05PCAHS]
MT1&U7QUP!8>BC6/[SJ!D>Y2NT
MBRBP5DFSWFF..-_G)>]0:X,
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MA89?G:5=3';?384+B%_*VF/DB[2+27OJ#+^9FDZTBR%S[6)^Z)MH%WU[&0.=$.CBQHKZ>0"<"W"P-#ZXB;:Q?)9OICWS)"SM(LACI78C(3>!95S_O#E-3XF1B94U0
M(.88F)8-[;0OAL<@T4'K<,, P;L)WM+NCF\'>,A/!@CVNCO$V.PA*@4%D,$G
MNV OK&&;9SB:!FK,35PV_# K=>.5(5[6+O!EZ
MMB_D\TZC82=C%"1Y07\=PH#7J]]($!/MHG$L+C9SVJY4+YTE
M3W,Z^2/%IC0O1&-@EG<=T[;)H6OOU8C-O<]4'K?> %=J%]47HQ_[AI>R>4+B
M?G7N$W)R13.[!7_&S,S"
M$4D3@$7'K=)\]'E:L%^RL&UEYD6=,'RC/?%A
MGZQ#SZ)J%Y-X'?6I,K^(>2FSG\(]8+&56B>8]6":Z)=U BQ5_K5UM4W
M;XOZB\M/YLK*+S;JF-B)]'
MIS&?,5YMY@D5GDA,M"[PS(WA9CA*\I D@ .KDBJ8-ZLAG";X/!RU>:[V!^K?
M8S([Q4N%DQI.U:J91XZP!+M(W0.?$0PSZ-(+^F<-YE0,'WVNDU26<@O#+JXW
M5[[!%#F7)D;B&BB'PQJVY!E9TRZVOV0_R5=H%VBDY$ZJ-+/6N8OQ']V9CGI'+M(OM
M'@H3ZA-RRWE5@[KF0E3M(EUQ=^6W4Y?V&"1LURY01'O3BSPH,Z4KM8ME'/FLKODLMI./.QY?47E]D9%I1E-DSE4YFD!F**CY/H9## N!M-/[
M.'@7,I#%H7FB\I8P3Y]E/B)Y\W2M0QZO.?(Y3#MI9 ;J3"7AY%.:N?&6KDO3
MCN4XY7@^Q*^&)G%#CO5(0&H7\OW,,]17AJNJ'ZQ=G.2NRP#25_*/:A=+"<5Y
MLA\N7D]5>3DWSNW5:_.:D:67+_*][<_3+IK5^B0&PE^K7>1M7".';/PM]!>T
MSR;)I.5B[8+;B0E53[.>_3]K%U6#XNY-^9'?;UU9;[&[6,J]P2$:<:,6N%B[
M2)O;DU=M[3E_Y1/RAMI%9EVD6-3')%I<,Y >!(2J!QSB.=#VI%\#B,LY%.1KW*2V5L5(LOS;&>X
M82C$3X20I!P=H8,AC&=O?4JG1\GN: %"21Q&,OL;EAO$7T)IV9W2+FA/M=R;
M3![H.J;B] \O)H8VV-D;:A?R!_DX1.EI;5&Z)I#=4
MQ=>L+VZH753![5QGS),^(\/ @#T?GR-VYID."]]DY0OUH$.WB+R[3CK^I$+5
M+"V;V YKIA?#"]I+=M')S1N-M9[I>V^8_B8+-R>UT6?DLI]);
M;]2F5?5F6VM\,E'AAMK%,C*Y9"J^=M%%1"ZC:A=UL*C6MOO/J<-9XV]\"C%>
M/!]2;[":3HN%.ECSA">TT?,A]7D&N& [(==X_M.V=-G8'9.//)?@%>EIF(]-
M9B]WA5\E)%?]3/T956-W?-N2_;,_)D+-2!2T.?[E'$_&<*;:= ,ALM-:^4:[
M:)2!FC1
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M5.:=PT0H19CT^)B,8E6[6([N-G6"--Q7[4+^%"WB)">OYLG.G'"6;\[P'"?>B+U\
M<;)[-VH7=4VWT?:^CWZ:#;?2+C9Z6,#P/IP8
MTDP&VNZID"O72R?
M[['=9YWA,NVBMWNIC[+KM8LMCL!S(ZMSGY#-MW.SP]J?\V=XU>MZH6.B72SK
M :_4+D3D5K ,7XYYY=;L#YDYI./AN=I%.F7D>I^!K#[GF2\1C#;NRN95=/\8]*?
MC=T%1B9I6)@I67'&J>.^VH5\/WCLSI\/=7K33W[.U2Z:F[Q9:$P"/^)[Q6^P
MGW/61DXLJ4XNXN;:15/#VNO+?TZ[6%M=SN/DUZ.I
M=K&LRQ?7:!=-G1>(0N=J%WU+AE>VWOS#GV%=/++CVM%YWNT"/Y'YSW!B9(6T,D_"-9?]Y]I%(]VLW9E-
MDIV^GKEVL1PG\\TO1>U"1&Y%U2YVZU$:F#GP$+M NV#@PYF"IR+/V%Z[P'^3
M(:"Q/?MU\(S(/"-,4)?# SD:P[#R:SW)VG9VQV3?-*_:=>^.%B!I+X%M!J?&
MV4U6"OWLETKF[H>-=I$]V=N=[LKB2.U"_@C\/'\=PLOT1ESQ:ZIFI<,G2=4N
MG@^A;R:@<#8U-"_LT!51_'CUB1#:3.2:2IK0A42\J3\H'CN-3M)WR$GMXN-S
M=KSA_/^OTBZB)?.+PE5N&LFJ 97UJ)E!=27[<,W8YN-S2(=^U3G7+I85
M^6*+=E$=A?(FQ!^S/KJOM#+"NWP"[P76SFC_.7WD2?^=Y@4K;SH[]2'<3[6)MH;I69N@E<3* R3 -Q/!P?<\T3\*/8SB@7^MN%(UC#AZU\XM[
M012RQI>JOX+-7=IT?B,OY!2.UO)ZI;&'65OM#ONA>GG47\?%VD5=OS?/_"NU
MB[Q%&?OZ=,]-9/5^+*A/R!RP:LOK$W+XJO%DN*?GSPE!\HIS"U5+X$E7G-0N
MEI'UA=J%B-R*ZC."HP3C3G6RR\ .#/[:,VKV[!3RW.;NWHR0"T1@"*-7)WJ_/OB>3%Z_T:FH=]:"-
M96E#KUW,V\\ H78AWT]O7%W=N)H?RYJAU[F_Y>&/KE$5LB70;&>NV$_2&@UD
M5[(2]_6LV5V?U"Z6SSK)R>GB']=[K[]S=N=XT#>[VW2AOYEE>,'!NH-=E
M19!9NX(L=>?W2:VDW[+676O:15[W/O+D9=K%4B94S8EL5[&Y6;
M/"&WA*IN0E),0*/N:]BB72S=PT'M0D1N1?5QR.<>BVOXU?G6G9MG!"$W0U_>
M'7)A4#EZ15:%[0=&=TC!C5$!^S8F;?F0WXVFB!? V?6&'W='^XKT3V$+60]0
M?H:2#F,H[R!R1*/:M"&9:$%T>&H7?:L:4KOHYW@B7\KP1=N0_<%]8%C)3;2+
MN/.;]_A#XF<[\6+ 37O+3&^_[B;S<2J8)S2^)\WD^6_3+DYRUVD7P]1(PQTG
M;CY#:N>35C)Y-GV=+YK=0L]B?N-D.A9T>G%SZI\?W
M:!?+X:=]\B[J34>:IO9:<5_#R:!>NY']"6'->ON]/-S0TVJB7?#5)$;TF@74
M7+OH;?G6&/[>,<3J(['W<,,,?TU5NY@XH)W\S=X=[&FQW9J%R)R
M.YKX#&MA=NI<^ESM@DDOJ49VQZDILC-/MGQ7PM0"?XU\@/,495C!RN+N8+E!
MF29"16Q\7 >_5QQ2J*'ZPS*UON_RQ.V/(>6QN+@[9C^AG74(Z >+.JFN:5#Z
M0TRF;9P[VA$58D_8[\*D6NU"_BR8Q&GB5SP=DQAO)&YEQ8K"(+2
M_#K&Z>47',36UKK\\2
MHC%G^>&DMVG>ENO2'Q1#/OS^]MV-@97=!0$G,P3TR9,E/M+P76:1LZC#3 )&5ZXYK$SN86:ELQM)KG;:]ZTW?'E!3.0
MQB]@TMHM%_PY8&_'.U_^HN;W_;/3,QQ^^N8
MU-[K[XH:&2P;/[\5\:XZ>=WI2>:*^\^/N"V=F=YD%SPAS_HM]+_9;.3)D;'^
M!.9'J9=I/]*+1$0N +6\;F$ZD4^S_=%*,)^W3\=T)!L/P<"48S+0TPYB':T"YRSCF?G.=7:A?RQTG7?GR?)Q/UNLO[
M.>#HO:7.= PG^, %YU(KV5Y/=[_:C--0?2__MR=,\V2WUFIXLW+=_^X5;
MNVK#LYATUP57?_X[7=N%!R#SF2]Z$A+>_&1C-C:5BWC],:-M+.AT5D9N Y4.__>.83GI?^'Y%;I*,%&/ TW:A>H'S6]:8:)J&DR
M&O$V$W+MCGXB&'YG#;MCG$P^I""0%A?5^J*:80P_UP]WQ\RGG&^CF7 L@DC7
M6!S5%@ZCP: 1+NY*B$XL /,$>=.Q9H*X/X8J78Y95FN=:2Z2MG^87N!H<^%M
M(2(B(B(B(O+7@!$%GS-7H7BHB(B(B(R,\ ;0'%
M .V"^%%8( R!>MT1 9>]&]QV,3E@?5^HS;@A0$X.S31FZM&@0L)X:1V1V>-
MW='K9%<2'5(YR4QW1ZN&7->GEE(+YX=?APBBM9'I&X)^@I92XXXVP9-KI/I>
M6,"@I4;LS&)K\4,RGC:NK 0^Y>PX]PP)E>>(O\]VVQ@1$1$1$1&1OQF6QNF/
M0(3,FC.+D&NXD\2_K--9N9_4+G)QC9A G&2\&W9'CPR.GDXB=;E--&.B1A#D
M*L-=ID1 G,ST%LD4482#F&@79.O@5$C6(A,2G(1XI,O1M61[+A@1$1$1$1&1OQ;TBG0N8$6?
M>9IVQ>4AE_G+T2+B9!QC%OB9?:FZ3E23 RPZXKA8:+!O*@_I-)%&!>@52 >I
M(2"2I/)P4KN(\\K/0^T"G8&,43B)Q%>8ZF5-C7) *9*XPY%GS;S:5:X$M"AU2C3?H^7F2;A$1$1$1
M$9%_!5)L\#FS@52PFDAWC^48,3*- 2;$PI^5-4+$,'LI$3BK[02N&43)2.N.
M3'JR.R9:11CY^/C 06.B7:3)1_49F=A=H$+$CK2!-*FT:BV(1#2#(^8Y5IFB
M9Z-#!VXRZ!)$X S2?R2/51/!+ ?SC#Y[BXB(B(B(B,@_"@8/K'.KB0+A(T@R
M$K VS]RIJ6.R.V4!.=ATA-WB!B8,[1RQ%5NX@/O7:!L\::=H'X0+(5 G)ND1J:G*?#DX6-
MV4NS8?EOIG?!.F5W# E"@?03:5Q(1$1$1$1$1/YI8BV\*W$=4YU@C9P"0MI.
M4("@D2=-$4A^6GU&UA;U&1H4T0"O!Q0)P :CJ9P$)1/M CGB NV"2!K;PUWB
MT#'1+O+!><5*[R%B=:X8?V-+A2F&5!4B\XQD;7%<
M0H7LCE(2+3%!JHB(B(B(B/PD<+[@,ZMCM((,?Y&F L@(+.=9F\]KQAZ@IDE=
M2Q6:X.] / UL-HC)V=2,*D+;TIZAC]6)-($(<);=16W/W/KBXT"C*C1DP-+M
MAAP9BA,5 DV)E"ND:T%7X=K5D@08,5"GB(B(B(B(_"18[?*9)7/&Y&RT"Q;@
MU9WDY&(<3X>4+#)E25W7\V\:4:!+9)G>A"!SD:2\T,?JK-I%GV\//!M04Q8$RY0/S!6.>NB[$HX"QK&63\:0)M))A$-7H2!U
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M&W.C=I'J!P$WF>DTX]))S-!A/N(^-Y8@IR
MEG.*B(B(B(B(R#\!02%RS1OK>M;CL3:?+(0W9AMI=DG?DUSF(U-4$0/Q@9*9
M!C3V[<-*9#*.&@'CI'81!QUJ%]2 (4^I.Y),UV(6(B(B(B(C\/(B3L-'7( JGGP@V"1M?]*.09'!+
M/MP?P!(CU0 6[QGDD\7[KB-SL/;;,T!$#6&1G_&+X7.*&*D)[(YI4FM6E)K=
M%2>7QH!D=XS=P3E>G.FC)D#)?ML=K$'JX=+<)6UF\"6I.55%1$1$1$1$?A+W
M]_=;+"AB95W3?;+PWQ(-=_TLP :P0L*!X?'S$5
MH)ZH,.-F]($]697'^CUJ( S%6L#/U! :?:/*(+W*D5) [H*?R"3G:14KZK]H
M"!QB8PR0GB9*)P%1^1QU8GJ!1TQV174M:8)RB(B(B(B(B/PD4"&:V)@]F$_4
M]_LH#_,=B581I'$%KB*Q;U;8"!>( [%4CW5ZM9W(-?O=,8UI$,6H/VT5L'](
MFPUV'$H?N=Z/W:,]%&LB7; %$Q%B:]2F$@[<0TZ,T +RJ@=C3L/
M_4EK.1891BX^KHB(B(B(B,@_P3N.'#./)JCF#26Z!F)98;A#[ G,.
MC J&EA64847_^OJ*XT8L[==:F_8AN\\.( UW7?+3!)>6 -V #"E1N.8G3:K#
M2S3ULF 71!W9%1^<>BP4DK5]Z3<=1D3D>\"=+9E_VSRHK]EWK3%$4>:A'8_*
M>%:O[5CKOZ#,?/]WX=S?-X#"/SD6O]]&=)'@,92@@F!*S9L5Z(EF3"#C*$
M;HPC"M6E(DF#BF;C%JD!9: Q^>A!S[EXGI8!2[D$&2&D:7#.9SX.L"]13R\[
MKHC(N<0S&?LT;-N:YU[Z"?(0:X85XB;Q4(V'?R\.U/Q3=]GZP
MF;S;1K-^C$JP;.R/1?.&@V,]XK 3*),6CV<-W^<2IU#[O(&0X%M$@"'1\AJF
MN[\0!+^Z_BRB>/,ROSVB)T].8.*4Z]4?*A*QL>\W
M?LXJ&"(BW!A"0+X&];@Z)?'!!,1$2D 4.(.GCQAB5&
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MAJ0(L/NL#\3V3!L]7$;EM_TCO3>EF*2/Z._4+G:CM?^:=H&C
MS?R,HJJA4%#_S87M9&6=@\[:BKXN0OL7![VE1S,&_1'M8BAS51%@8RJNVCEK
MTAD7XB:GQOW0#^)IP- 8\%1+F_X^J7=1\WJ(^][:4V[2 UA+3Q%-43)C?G+PAP"NY3G WU,F&$+LT]2U^JU
MB]JV224W>>DC(B*R'*=5C.\(]69VO=T>C"R)=Q%=1<_S+@9AHY=R2(7AH<9%<>;XYS:"?F=BG-0LN
M+;4Q2PF%P93,5Q@B\D?(56'5 6K8X5RM5'.^?N6>\+CC49^KK;6H"XV1 ^Z-
MB-7QJ!RN!Y?/*@'6=ST3<_TMV@6C3PUB4.L9:A?Y,GVBJ&SDI'8QO&I#JO]F
MW=Y,!G)@3?7@K](NEF*B!4Z_N!+@6KWTMR$)\\E)SS#NZYF@:^_G6&$
M3\A?(O.K:EBU9E/4^[%64<@7+B(BKZ;@T>['6O6NU)+K:[X%UV(U_0DJ%VP9-_MQ+:=)C1HY!T[#$3Y#1#;JBI"37B3O'O7WIND:5-S
M?3/BQ.X8\JNQ*1T:;<$1$1&X%;U)J#HL<
MX/K(8^F4P:#&#.'F^3H)7'8WRCK'$8G*15;ZC&)!X_OP$;QT((K7W3%O5Y2A
M!EX>U2#>-;IX]D-6=7&0S/KRJS&H[GV0R>O73'XUVL93G=JWM7.T"Q\:&87:/
M+$]5WZ-=+)]C+#!,JUU< #=SDW.D#^AZL7:Q'&=WN.5FA,\TGND/EZ%$J^W3
M1+M82E?7WU?SD_R&NT)$1/X_-#E$8O#"+&$88+,?1MERVS18C(;H#,U7;(P"
M-( 7%FE]P22J#QQ!1GCF"=A@8+:1R>XQQMB= F>3R\BI';-6)W4U7SNW[JFK,'K6JAY$R9C"DLPH
M?>?WOCQ5ON!:_U7:Q?8HD6<%Q[@51.AJ\H@-8X%NB54RB=;"M_W&H;93?Y*-
MJ6W5+H:F&HUI$^]9\N=LO L1$;DM3'ZV3#FP0JQS&-[I])8#UU"#5_?;20Q'
MW.]TN_TS82D:3#Q1NA;)K=&NA"1
MOXJZTF=M4E= ^2([K2.&1A2-=5S/,.K%9 64U@6[+JGH-\3J;%(\-"_3A\-'
M]D CB9,F.Z',-=I%$X[R9)2#7B0?QB%I1LR48OZX=K%1JX':.6O!,+/:FX@;
M36X=5(M)S37?Q_#^7XLU.FEPE2FR5:D_(+A5\D+S8JNI#4&#<* !_E.]Z_%Y
MW20B(K(.8_W&\86W0A@_4!ZSX1C=;C@\,3]I1DG$"@9')B<48"[-P$W#TBQF)FW?&!?3-":74>Z;GL!.O$F"W90@Q%^F@;""SYMH+)@V\N1.2/
M4Y,V]BO$CR[M:?^^.&O@X=RP9M!.S6O+L;6@B]^O72R=? &3'*ED<^@;1O2G
M?EE:.3='ZM"B,IT%AO4,M8NEDR]VZYEPH_Y;30_FVL5'2<%[2<9^LEAO?[$BSA3IGQWQPQ]>:!FXIWSWF;(WLC0#A-KZE2!>&'1S!SR
MY5?F5;FN1T5$;D/UL.L7=#5STVX47CB7V\.%57[;V-U1[=TAZ55\KC$MJ]5Z
M,PS]$>UB&*8.ZX70Z$)$1+X"5/=A-'C(,3='50;'##,^M)2X>0L9#7$;
M(;TIK6)&@6](,TG#%1=;1R9:L13J%C[([^F!GH+*TL^(PR@'S!G&K2
M6A0,S)@;?6,+.>)/YLQ ',XO<@$;>-A2JB,@U\$1E0334+O+;9D&=KZHG
MMF3Q&$31O3O$5LKG8;YK[O.,L&AJPAWG7KQM[YU0$C1P#M=[&>0RMG^,8U&P
MI>;AV HDE*PJ1YY1OLX>[@C9GUM&7H)4]\>J3J ->37[O&-]/T3)B?O,]2&;
MD+#NUF$D'0ZXJ;&LF4GDA>C7XW%KK65LWYT3Y2-O[#E#F2A#BV^_QFG2L.8T,4WI?Y+SAHF(B-R$G!7D\,1*'T6BL1>M%@4Y/*5IQ-=97V06
M5X;(&!R)MYEV(\Q[$1S0,9C^88!!4*R:^70RF^*- Y_/]6E=#I$W:&1.:Z.2
MWKD[Q9;=,24*R0>7HP?W#3UQ1$2N!QDAZ=?[]=O^*PSC)SD?:^:19KG$8QFO
M"N1HTDZM+?!K;9/0A5FFJ0=5?+@[EG(T48-J$_HRU/?BH?7HB-
MQVK<,QMJ!ZX5XW)09KC&QT_A>KN+[/,AF0ET;?
MIFA"8=P6C"%1).X.WIJ\#$II E$%9V'L&1A,,:*([?&9=RMX=WY%4/3Z.N;E
MLS=*\\)K2,HIC90D(B+RS\%([7I61$1$;DLL[=,"-NTHUC*C#>,PY%Y?FM,S
M918D" QZTQ.$V-D-B I=-A(LT%N5$#-$I
M(B+_+N0%6W.9$1$1$;F8QG.$M3:KZ3XN^N0U"O+%E_H[9*(0CH51+AO1+K /
MB380_1*M8^Z>?"4O)>CZFD7TH#NHN4&Z!81D7\7(F-O]ZH0
M$1$1.8M<\N?"F82>-6SU6C[Z)*TO;I49;7@($IEE+*D:#1N["Y2*=&_!]_.+
MO##2(F6+-I*!.X:3.DY';Q$1$?EWV1BU0T1$1.1B6(:GPT*3E6RCT4)FM1M&
M:+\MA+R(PQ'.(M;^!+W$-X1X%U_:@)I_;>/)IO\($3RRA5AEF%M$1$1$1$1$
M9$Y=0=<$WV>I$.EF\@V+\7RYDR$QFQ"C7T0-87%!\,\4/=@1WQ;#7(B(B(B(
MB(B<)%;]1(= K" V9J;O/(MTIH@U_O=$&B>3VC<%%E$R#@5A]]P)%?)6+_6\SP/@B
MJKE%?!BJ#>G]@5?(R8RQ6+DH7(B(B(B(B(B<"QX?)^4+_!WV^WTLTB<1&W+5
M3YE_3L' %B4CE\8IK'5+;$]](\-9K)5$N/@9%BDB(B(B(B(BW\_3TU.LK$^&
MOLQLI/%A(DI4;XM8W<>"_9\([X#=2)[C?K^?A]1HM(O[^_LU^8+>Z+U.1$1$
M1$1$1&0[L;*>A*/,:'>,LHF3T /I,=-KK@:;KL+CXGERN(B(B(B(B(O\'
MYM87I/LD4\;S@6$EE*FN(D@$J7O\_OT[OOU3H3"B52@/59")SS6"!V4R7D96J&DQ<4\=8N(B(B(B(B(G$NLM==B7[R_OP^-$!H00 AT6;>_O;U5
M(P?,,'I;A:\#R86PF:E:1#->7EZJD$*9. N2QD:!NP9GT1_VZ)VU"=1/IO<<2(]7ZU>8AC/3\_O[V]W7:E'[6]O[^_O+P\
M/#S4(]*VV-@XL*!:4"!;$EO.,A$AJT@OW8B(B(B(B(C(#2'SR/W]_;F>':^O
MKS7U1FZL<226HU,&5@TUW$3\BX[Q\O(2!89Q,M?X.!#'BGWC< \/#[7RE"RB
M_BC3-":VT)@LF/C(\JG
M H"11BS\V<**OM'W[]_W!Q[6B6]_'^AS?Z2*$H?H)8AH3-I:
MQ-\HD,U(_2'.:&.6D/?W=QQ23KK5B(B(B(B(B,A-($O()*5(0ZSQ23#*\C_V
M2N$BW4/B6PPD^MUQ\8B%__Y ;S6Q!8PW8G=B5KP?Z \4#6MB7Z3@$,W.C3B;
MQ-^3YQY[T6:%"Q$1$1$1$9'OA'0;) \]69ABF9XCEO-5N'AX>'A_?R?8!=84
M"N! I033?8KU
MYHXH60TM,GP$ZD3CG4&@"4)JI%!0[1\NYOW]G1@:-2LK;BSQ+:87J52DZ45C
M6_+Z^IK[#L-UQE$P2AG&\1 1$1$1$1&1;^;M[0W]H;$Q>'Y^1GG <(+%?BSG
M\S.*1]ICU!UWQXP>:?R0!5)2P#PCHU@0R()\(DE:5B!!I%<((2]J@E2">-00
M%E& '7O?D+2^Z!6;:#9^(MNSD(B(B(B(B(C(5Q-+^URSU^7\V]L;1@X86F"
MD8I!-;JHR4-CKW3'J-81'*A:8L2Q8L=J/I$A*8@.FH7C P$_JQU%;B9)516DB=O;!*XCXD=$M-+<0$1$1$1$1^2? < +9H2H8
MK/01"M NT")BR[">Q\?'_7Z?BD<4B_+L'C57)2 S].W 56?N6!F>!J+EF
M#ZF6'DT[7UY>4#:BA4:W$!$1$1$1$?GG(/[#FH*!=H'F4#6!U]?73+H:N\?G
MJAZD1E&#:G(LC"OB[]#X(#!QQ,V(Z/!O("7\4NJ5<@% P#4RPE
M;$4-^YDT DCS;1PE=H^C5Z\6?$^B<&US)BN)O\_/SZH6(B(B(B(B(C\ HFZF
M#0;I.=(Z(CZS'1'C]^_?41C;#'2&U"NPUAB&K8CM&=2BCYY!0(P:U*+*$8@D
M')=&HIG40\17CX^/M%!;"Q$1$1$1$9$?22SV7U]?R?2!PI!F&"@#F%@@.Z29
M1-I:Q(?E&.VS%Q]BR_/S'AX&";L
M(&SFT]-3*AZ_?OVBAA0K\/*HGB,O+R]1H-:/:PFY2^+0??"-V(C;2%J&:&@A
M(B(B(B(B\C^':!CH$M6RXO'Q$?&A-WB(+4@_WR.A*%F(B(B(B(B(2"5%C(>'AYJN%(\/DJ5>:06!6(&XT4@E
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M$3F;]Q$?'Q]-L=C2?)6%URI7F)SWV!26->7U_9-S[T;9@T
M+ZL]W36'2J)M'*AO8:VM9UA>1$1$1$1$1,XBEMC[_?Y7Q^_?OV/-7I?>KZ^O
M?!7;ZX[W]_>U6'Q^>'B([?$M^D"49\>HH1XW=KPK4-7S\W.J"K'VKT=,HDQ4
MWNS[]/14FQ&5L&\V(XF2'.MDSW B]2C1+?4LLK8UU"Y$1$1$1$1$KB06U[&Z
MW^UVL2I_?'Q\.!"?8ZD>&^-SED0-B.UO;V]L>7Y^CC*QL8H#46'L'MOC6[9$
M>1;^U1*#,O?W]R\'HG SD"!:R_E6+87:8N/#"+4+$1$1$1$1D2M)[:*NQ_'(0$G(
M[;&-\E&F6COTVD5\0'^H,L5R,.UX?'RL6YIBM"IH+#&B
M "U)P:1J%XU\@>0RURZ0*>)O(\N@G-1S0;OX_?OWI#81$1$1$1$1N9BA=@&/
MCX]UC=]K%\M1!X@:4AEHC"Z6=>TBC3V>GIZ&\2Z63KN(QJS)#J@*Z<""=A'[
MTIXJ7YS4+J)8;P&RUEVI7321+M8J%Q$1$1$1$9&SF&@7K/%C5)+UVL1Q4"/2!"F$K:AL:[6*MJ?VA:5@0^R+"I+)Q4KN@P<'0XP.3
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M$1$1$1$1D2^EYD@EK6GI[H[DDC0'#&V1\FZ
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MMGWY?)ENZQ$1$1$1$3D_T8L"1\>'G[]^G57^/W[=VRLJ\7X
M?']_7XO%Y\?'Q[K\C)4I537L]_O8M]86Z];8."P6J]K:O*@_CM(<-XI%#;78
M\_/SL,(XD:9"B(W[ _7;:#_GN$8>E-.,AM4Z8_=A4YM%=Y2AJ4W#HMCO _-%
M^K"'(8Z%7$#W!E7-8,?8V'1=E(GM<=S^6%G/L \YV?@V.K^ID)YOI FN4;W-
M..[3TU.J'-0Y/SL1$1$1$1'Y7\&Z=;?;L82,)6K\C44B2\M<>\8:-HO%"I1B
ML0Z-+?&W+E%C@-^F-C'"N+1>4<-U?*L5:-C508J]K8'D>/
M76)+%*MK\-C.QJ9"-O9+[ZAM=R!.I-G.OG0"IYQ;4@K@-*MVT3>5GNR;FH>N
MVL)R4&E8I ^-'!+J;'H8HF96]W1O4Q4[61Y6@;4"MD)=LLC3%O:+:SRFY6Y5EA+-N;]F =
MT2@J[-*V"HZ=\<99VT?1PT_BY=M&T6&_&JG-8
MC*_J&GFH7<2JY=N[5@[["H7:1[:GJ2A#-HY&H$XW+0QYBNW;!
M:CVV-&OS9:3;I)J!>)*K_K.TBVA #0311^U8TRXX*?0<]EK3+NA2#$Z&>D+*
M-7DB'*[7+M9JZ*%SZMFM1=L0$1$1$1&1_P,LX1N;A$FQ8>A%UN"-,\709Z0*
M"^DS0F $H%B^G<>?96TMWZ@'Z3-2CYM.*%520$Q@H?WR\K(FRYRE7?0:3E\X
M]9S8*PKCH8/B@7QQEG;!X2 ^]Q$GUK0+G%FJ\\B:=L&5C0)1&T=L&L9YX4-4
M=9A&N\B;I!=V>M NZMD%0R,3$1$1$1$1^3_P==I%KCU9TB(I-)$_TV4C:6)U
M7J!=U IS>=Z(#VETP;(=@:)?'7^#=K$<3%]RU4_XT,OB7?3A-R?:178"EQ5I
MHM$NL,G!7J7Z%O7GA6P2?S,\"-%1&NUBK2<;TBBEGMW0,$9$1$1$1$3^#[#B
MKLI#PMOV6FP8\8 5:^\S0A"#@+5Y_\X]?4;P=TB:-JP)"[V/!MH%%A0TGO5R
ML]Q.#PZDDK6H%\N9VL5D>8X"4WN@:A?+027@7#*RQ,7Q+NI!Y]K%A8B(B(B(B/P/(24H[\KKFC2V
MDT:$C;58769FCI*ZCN[C7>2;]"I-#.-=]*!(_"K)29>#_I#MR=W[>!>Q"^OH
M>FHLV#-U"+#6;E[NGQNK$TN&OJE44JU6&NUB*:O^H8K2<"OM8BG6%XUVD8%0
M:B]QK?OPI+7?TOJBT2[R]-K%4G28
M7Y]SI-;@'ES'O(6J=)8Y4N\[". Y.6L1$1$1$1'YJ<1ZD(P;N :P;(PMO0]%
M7RP6I$VBD-@8WS:+^EC>-D$7,R3"EM5H' 7)@N-&&_KFQ1:^:BQ#6(;'[IPF
M9?J$L#2FYNM$U:D"3CU-K#4:W69C4[%A:+HHNZXF&QTR[.&&[-ZLBOK[TT&B
MX;B<.Q>KL9-9BO-+:E!T0I]39NU$L++(O*O8=32W$'4..9D01T1$1$1$1'XV
MA!W8DH]R7FSX;59>E]+#Y)Y;CCO1Q)R(1L[8:VI).,X:Z^-A\[&
MOQVH5:WMV!RWN5*USN:K>85K%S?KF5_'GKFD(R(B(B(B(B(B(B(B(B(B(B(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-^<_YA"2
MG T*96YD)RE54USFS 0O?,K
M]M1Q9QP* B&X)FW2I)TT'[[T*(.PU0*R!<3C_)K\U*X 3X#$3IS:8X:5WKY]
M^[3@M>6"^=Y=6(X=PL8*(J"N;P>06\3W;*^+,NO>HH[,+]%?PP&,##8'\%ZN&G2PN8'7DF
MSXOL(-C%K]3I)S'/)JR7U,;]:K?6VCJ=&3"C!&8);IP0E]I^=^^&YN;+.=+C
M=MH5T@MK N=2E]4USP7\Y.W-J:YC 6?JD2?)Y]D?S%_T$W9+#C@#]A[D3.5\
MQ8LM&+HK_O@(-TNN+@]@U?""#O(R,[
M%\(W3=B7W<7?9N@Y.NZ"67"!$6"^![.\9_)D;&0?3$(#GAPRIP]W&^[)N/L1
M+(A:UF=/4.>ZF0X"5\VT['ZW>]>'707,/*/#OI[ZGS>J]-EPJB&@$5Z'?$=0
MH""?VNR H,L"XDR5LEA,82- BUP6"6Q5#=625W@1$*N\F4Z.&[(J(><%&I:+
MH@*N34JY4D4IYYF 5&F3,O;9I-A,C213'U$\KJ0J0.EQ31??-&W->2D*'"RLTH'G
MVZ8O9$Y3^]@#<3S;_9\#H6%T<$)^H_4YWV*+185ZX0<:P_'-\)B&I!'.UGO%^*A!MK\(XZ5W$L\U[&OLGWK_P!(6A;(#0IE;F1S=')E86T-96YD;V)J#3,@,"!O8FH-/#PO
M3&5N9W1H(#,T.3DO4W5B='EP92]834PO5'EP92]-971A9&%T83X^G)E4WI.
M5&-Z:V,Y9"(_/@H\>#IX;7!M971A('AM;&YS.G@](F%D;V)E.FYS.FUE=&$O
M(B!X.GAM<'1K/2)!9&]B92!835 @0V]R92 U+C8M8S Q-2 Y,2XQ-C,R.# L
M(#(P,3@O,#8O,C(M,3$Z,S$Z,#,@(" @(" @("(^"B @(#QR9&8Z4D1&('AM
M;&YS.G)D9CTB:'1T<#HO+W=W=RYW,RYO&UL.FQA;F<](G@M9&5F875L="(^2F%Z>B!0
M:&%R;6%C975T:6-A;',@<&QC(#$P+4L@3&5T=&5R+G!D9CPO&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=')E
M86T-96YD;V)J#30@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I7!E+T]B:E-T;3X^N8T1OU*9G
MK$6T:'\^.!$@Q+&?#O9D6+#IJ=L3'\^./V?2MC%=IBV);!J@C*3$2(9*R?F=)Q_**Q+8FE?CP@/VF^Z(H&VU2Z[>':5B#17<&:K"7VKO7!
M29*W , ,GU$GPT*96YD
TEXT-EXTRACT
2
filename2.txt
November 8, 2018
Bruce Cozadd
Chairman and Chief Executive Officer and Director
Jazz Pharmaceuticals plc
Fifth Floor, Waterloo Exchange
Waterloo Road, Dublin 4, Ireland
Re: Jazz Pharmaceuticals plc
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed February 27, 2018
Form 10-Q for the Quarterly Period Ended September 30, 2018
Filed November 6, 2018
File No. 001-33500
Dear Mr. Cozadd:
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 this comment, we may have additional
comments.
Form 10-Q for the Quarterly Period Ended September 30, 2018
Notes to Condensed Consolidate Financial Statements
2. Disposition, page 11
1. Please provide us an analysis with reference to authoritative literature
supporting your
determination of a $.5 million loss on sale to TerSera of the assets
related to Prialt. In
particular, address how you considered the $30 million of payments
subject to certain
conditions that may be received in the future and the literature upon
which you relied.
Bruce Cozadd
Jazz Pharmaceuticals plc
November 8, 2018
Page 2
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 Keira Nakada at 202-551-3659 or Jim Rosenberg at
202-551-3679 with
any questions.
FirstName LastNameBruce Cozadd Sincerely,
Comapany NameJazz Pharmaceuticals plc
Division of
Corporation Finance
November 8, 2018 Page 2 Office of Healthcare
& Insurance
FirstName LastName