<?xml version="1.0" encoding="us-ascii"?>
<informationTable xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">
    <infoTable>
        <nameOfIssuer>ISHARES TR</nameOfIssuer>
        <titleOfClass>CORE US AGGBD ET</titleOfClass>
        <cusip>464287226</cusip>
        <value>1042380</value>
        <shrsOrPrnAmt>
            <sshPrnamt>10643</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>10643</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>ISHARES TR</nameOfIssuer>
        <titleOfClass>0-5YR HI YL CP</titleOfClass>
        <cusip>46434V407</cusip>
        <value>840771</value>
        <shrsOrPrnAmt>
            <sshPrnamt>19760</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>19760</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>SCHWAB STRATEGIC TR</nameOfIssuer>
        <titleOfClass>US TIPS ETF</titleOfClass>
        <cusip>808524870</cusip>
        <value>623444</value>
        <shrsOrPrnAmt>
            <sshPrnamt>11953</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>11953</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD TAX-MANAGED FDS</nameOfIssuer>
        <titleOfClass>VAN FTSE DEV MKT</titleOfClass>
        <cusip>921943858</cusip>
        <value>3356726</value>
        <shrsOrPrnAmt>
            <sshPrnamt>66907</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>66907</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD CHARLOTTE FDS</nameOfIssuer>
        <titleOfClass>TOTAL INT BD ETF</titleOfClass>
        <cusip>92203J407</cusip>
        <value>627602</value>
        <shrsOrPrnAmt>
            <sshPrnamt>12759</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>12759</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD INTL EQUITY INDEX F</nameOfIssuer>
        <titleOfClass>FTSE EMR MKT ETF</titleOfClass>
        <cusip>922042858</cusip>
        <value>1101814</value>
        <shrsOrPrnAmt>
            <sshPrnamt>26378</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>26378</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD SCOTTSDALE FDS</nameOfIssuer>
        <titleOfClass>SHRT TRM CORP BD</titleOfClass>
        <cusip>92206C409</cusip>
        <value>1046220</value>
        <shrsOrPrnAmt>
            <sshPrnamt>13533</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>13533</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD INDEX FDS</nameOfIssuer>
        <titleOfClass>S&amp;P 500 ETF SHS</titleOfClass>
        <cusip>922908363</cusip>
        <value>2208932</value>
        <shrsOrPrnAmt>
            <sshPrnamt>4595</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>4595</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD INDEX FDS</nameOfIssuer>
        <titleOfClass>MID CAP ETF</titleOfClass>
        <cusip>922908629</cusip>
        <value>477586</value>
        <shrsOrPrnAmt>
            <sshPrnamt>1911</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>1911</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VANGUARD INDEX FDS</nameOfIssuer>
        <titleOfClass>SMALL CP ETF</titleOfClass>
        <cusip>922908751</cusip>
        <value>298820</value>
        <shrsOrPrnAmt>
            <sshPrnamt>1307</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>1307</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
</informationTable>
