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Please tell us why you recognize revenues from installation and training under private sector contracts upon completion of training. Also tell us, and disclose, how you identify and allocate revenues to
performance obligations in your private sector contracts in accordance with ASC 606-10-25 and ASC 606-10-32. Please address performance obligations for the following, as applicable:
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Sincerely,
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Duane Morris LLP
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/s/ Darrick M. Mix
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Darrick M. Mix
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