0000048287-12-000017.txt : 20120504 0000048287-12-000017.hdr.sgml : 20120504 20120329095449 ACCESSION NUMBER: 0000048287-12-000017 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20120329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HNI CORP CENTRAL INDEX KEY: 0000048287 STANDARD INDUSTRIAL CLASSIFICATION: OFFICE FURNITURE (NO WOOD) [2522] IRS NUMBER: 420617510 STATE OF INCORPORATION: IA FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 408 EAST SECOND STREET - PO BOX 1109 CITY: MUSCATINE STATE: IA ZIP: 52761-7109 BUSINESS PHONE: 5632727400 MAIL ADDRESS: STREET 1: 408 EAST SECOND STREET STREET 2: P O BOX 1109 CITY: MUSCATINE STATE: IA ZIP: 52761 FORMER COMPANY: FORMER CONFORMED NAME: HON INDUSTRIES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: HOME O NIZE CO DATE OF NAME CHANGE: 19681001 CORRESP 1 filename1.htm rcorresp3292012.htm
HNI Corporation  408 East Second Street, Muscatine, Iowa 52761, Tel 563 272 7400, Fax 563 272 7347, www.hnicorp.com
 
 
   

hni_logo2.jpg          March 29, 2012
 
      
 
Mr. W. John Cash                                                                                                 VIA EDGAR AND FEDERAL EXPRESS
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:      HNI Corporation
            Form 10-K for the Fiscal Year Ended December 31, 2011
    Filed on February 24, 2012
    File No. 1-14225
   
Dear Mr. Cash:
 
This letter sets forth the response of HNI Corporation (the "Company," "we," "us," or "our") to the comment by the staff of the Division of Corporate Finance (the "Staff") of the Securities and Exchange Commission (the "Commission") contained in the comment letter dated March 22, 2012 with respect to the above-captioned filing.  The Staff comment appears in bold and italics and the response of the Company follows.  We have repeated the heading and paragraph number from your letter for your convenience.
 
Operating Segment Information, page 67
 
We note you have various product lines and brands within each of your reportable segments.  Please revise future filings to disclose revenues by product line for each reportable segment as required by ASC 280-10-50-40.
 
 
We respectfully acknowledge the Staff's comment and, in financial statements included in our future Annual Reports on Form 10-K, will disclose revenues from external customers for each group of similar products as required under ASC 280-10-50-40.
 
   ********



 
 
                                  
 
 
Mr. W. John Cash
U. S. Securities and Exchange Commission
March 29, 2012
Page 2
 
 
  We appreciate the Staff's efforts to assist us in complying with applicable disclosure requirements and enhancing our overall disclosure.  As requested in your comment letter, we hereby acknowledge that:
 
 
  ●
the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
  ●
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
  ● the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
Please do not hesitate to contact the undersigned if you have any questions or requests for additional information in connection with our responses.
 
Very truly yours,
 
katsig1
 
Kurt A. Tjaden
Vice President and Chief Financial Officer
 
 
 
 
 

 
 
 GRAPHIC 2 hnilogo23.jpg HNI LOGO begin 644 hnilogo23.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_X0!(17AI9@``24DJ``@````"`#$!`@`9 M````)@````!1!``!``````````````!%1$=!4FEZ97(@4V]F='=AH.$A8:'B(F*DI.4 ME9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+C MY.7FY^CIZO'R\_3U]O?X^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4& M!P@)"@O_Q`"U$0`"`0($!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R M@0@40I&AL<$)(S-2\!5B7J"@X2%AH>(B8J2DY25EI>8F9JB MHZ2EIJ>HJ:JRL[2UMK>XN;K"P\3%QL?(RKR M\_3U]O?X^?K_V@`,`P$``A$#$0`_`/9_VM?VM?VJO#?[57[3/AWP[^TS^T%H M/A_0?V@OC-HNA:%HOQG^(^EZ/HNCZ7\1_$ECIFDZ3IECXD@LM.TS3K*""SL+ M"S@AM;.UABM[>*.&-$'S[_PV?^V'_P!'7_M*_P#A]?BC_P#-31^V?_R>'^U? M_P!G*_'7_P!6CXIKYJK_`!9XGXGXEI\2\0PAQ#GD(0SS-H0A#-L?&$(1Q^(4 M8QBL0E&,4DHQ222225C_`*Z?#KPZ\/JWA]P+6K<"<&U:U7@WABK5JU>&,DJ5 M*M2IDF!G.I4G+`N4YSDW*))[+4=,U&RG MGL[^PO()K6\M9I;>XBDAD=#^=%?2O[&'_)X?[*'_`&7-G9_MJ?M17>H:;'K%C;_ M`+3WQPFN])FNKJQBU&W3XI^*#+9R7EB\=[:I.N4:>UDCGC!W1NK`5^A_B7]G M+]CO1?\`@FUX7_;3@^#GBX^/?$^JVGA"'P=/\6?$TOA2#Q"?&.I>%+O5?M,= MM%JATQK?2+K5XK%YEGCEF33S=R!%NG]1<&XWBWB+Q!JX',SISBIN/A0\5G.=.$_Q-HKK=!UWPMI?B236->\"6WBGPXTER_P#PA[>)=>T. M.*"6=)8H;?Q!ITC:L)+6W62V@FN3ZBG=`I_7/_`(*#?LX?LC?LP_"7 M]G?Q7\+/A9XJU;7_`-H?PQ>^+[2\\6?%#Q'>67A71K;P]X9U,1V]GIT%DFJ7 M[77C'3?+DNIDM1%83![:87!\OPLEX,Q>>9!Q)Q'A\UR?#8'A6&"JYK3Q<\QA MBO99CBXX#`U,-2HY;7A76(QDX4$O:QG2E.,J\:5-\R^RXL\5LKX/XT\/>!,= MPYQ5C\Y\3*^=87AJOE='A^KEOUGA[*99YG5',<1C>(L!6P4L!E4*F+E-X:I1 MQ4:52E@:N*Q$72/Q?HK]*/\`@GKX&_9,_:`^+OA7X`?'7X6>+X==\9VNH6OA MGXC^"OB+K>GI+KND:5J.MSP>)_#EU'/865E?Z=877D:AI$BI9WMO;07%BUM= MS7=KX[^W!^Q]XS_8Q^->J?#S71=ZMX+UC[3KGPN\;20[;;Q9X3>(]"9X].\2:?'M,-SY&H01_V;JFGRRWB.!,YI\'4>.L)5P6:>*Q6#KYCPQC^+?@&_P#%6A?% M#QSI/A%M;T7QEK/A;7/#O]M*UC9W%G%9K/IE_#!J+P7-Y'>VWGR6OGQ6]Q%) MY1'E?Q4U7X9Q_$S58/`GPQ/AGP9X;\4Z[IT6@ZCXT\1:_J'B+2=/U:2ULAK> ML7#V\MA>26MJ16\@E'(,+Q!+-,MCA\7F6(RN&#?]H/ M'0Q&%I82OB)5(K+WA51I4,=AJKG#%SE)3<:<)U(N"^FAQE3J<:9AP1#A_/Y8 MW+>'\#Q)6S5/(%DU3`9GBLUP.`I4:DL^CF;QF)QF38_#JC5RNE"DZ4*V(JT< M-5IUY>-U]*_L8?\`)X?[*'_9ROP*_P#5H^%J_1NZ_9R_8_B_X)LVG[:L?P9\ M6GQ[?BYXF'A$>(E\8R>$KC5Y+G[/_;']E"*WGU6'3TF^TM<&&P> M[6$R7:_GA^R!/:W7[:/[+=S8V$>EV<_[3WP0FM=-BN;F\BL()/BIX7:*TCNK MQY+NY2W0B-9[F1YY0H>5VS'*\:^()\,\18".73Q]1_V M3F>/IRP6(KO%X#!QISK*E4_<*4JU/EO4A!2BW^7?\14R?Q0\.O&[^QLCXDRJ M/`\/$7@+.YY_1R3#Q_UFX=R2M'-\%@HY7GN;U,31PKQ=!QQSIT\%B%-K#5ZT MH3C&G^V?_P`GA_M7_P#9ROQU_P#5H^*:_92T^%_C3XO?\$._A!X/\!:?IFI: M_)\4[C4EMM6\4>%?"-I]CL/BEXS>ZD.K^,=;T#1A(BNOEVQOQ=3D[;>&4JP' MXU_MG_\`)X?[5_\`V/$_CO+%TJU?#+@+CUUZ.'KPPM>I37$>4\T*6(JX;&4Z,VM(U)X M6O&+U=*6Q^*>-,,?4X!^A13RO$X3!YC/QR\#(X+%8_`ULRP6'Q+X'XE]E5Q6 M7X;,,IKXRA"5I5*%+,L#.I%.,<32?O+\V7_8(_:@VM_Q2'@;[I_YKS^S_P"A M_P"JHU^DW_!932;_`$#X+?\`!.30M5BB@U31?@OXBTG4H(;NRU"&&_T[PM\% MK.\BBO\`3;B[TZ]BCN(9$CN["[NK*Y0":UN)H'21OP4?[C?[K?R-?NS_`,%? M%\O]G_\`X)GQ[=FSX#:JNS;L*;?!OP17;L(!7;TVX&W&,"O*X9K9'5\+/&=9 M1EV;8*<0<)9KPW4H5%X19U[:>)JYCQKQ5'%0G%P M5.G2H825.2E*56JI*$?SX_X)[`-^UU\+`1D&S^)`(]0?A5XX!%?J;^R=\4_! M'_!3/]FJ_P#V$_VBM:M[#X]_#O2)=9_9[^*6H,9=8U>'0K"6*P>>>5FEU36_ M#UE_Q*?%NG!_.\5>"9/[42,ZUH]]J\'Y9_\`!/7C]KOX5Y_Y]/B/_P"JJ\;U M\H>$_%OB7P%XJ\/^-O!FM7WASQ9X4UFQU_P[KNFR^3?:5J^F7"7-G>0/@J3' M*@$D,BO#<0M);W$45(U<-FF55JD*E M&6(H8.K1^V_V5_A;XY^"?_!1[X"?"OXD:)/X?\:>"_V@_!.DZUITP8QLR:S` M]IJ.GSLJ+>Z/JUHT.I:1J,0\F^T^Y@N8SAR%^*_'/_([^,_^QM\2_P#IZOJ_ MJC^!-W\,?^"G\W[-W[5FCG0?!'[5W[+?Q'\!K\9-!CWQ0>)?!]AJPO;U(HD2 M:[DTG4HQ?^(O`-]+YPTO54UWP??W#1ROJ=O_`"M^.#GQMXR.",^+/$AP1@C. MM7IP1V(Z$>M;^)7".%X4X7X?GD^81SCA;B#B+B#/.% M!^!.!N#_`!+X6G&HZ&5\4X+B3Q!Q+QF48F?-''\.<09?B<)GO#^.HU<13JY; MCJ5)XBO4H3K5/W$O?^4".D_]EHE_]6YJ=?E1^QA_R>'^RA_V]_Y0(Z3_V6B7_U;FIU^5'[&'_)X?[*'_9ROP*_]6CX6KU>.?\`DJ?`O_LW M/A9_ZEUSY;P<_P"3;_3-_P"S]?2/_P#53@"W^V!)9P_MG_M32ZC:RWUC'^TW M\$/3X9)R_FHULR@5^@?[5W_!0/ M1OVM/`/P[\"^+_V?M#\,#X2VDVG?#W6?"WQ`\017>C:9/I=AI4FF7UMJ.F:A M;:O8R0Z1H[R+.(;KS=/1HKR(2S+)^;%%>'EO%F>Y1E6<9+E^*H4,LS^-"&<8 M666Y7B%CH86M]8PT:M7$X.M7C'#5_P!]0C2JPC1JJ-2FHSC&2^SX@\->#N*. M(^$^+<\R[&XOB'@:KCJ_"F94N(.(\#+):V:86.!S*KA\/E^;83!U*F88*/U/ M'3Q.'KRQ>$<\-B'4HSE!_4?[*O[0WAW]F3XD:/\`%A_A59_$?QCX=@U^WT-= M=\5W^E>'+5?$6B7GAV\ENM#T_3)9;^XCTG4]4@@>74TBCENDN!!YUM"X\#\6 MZCX6U76;B]\(>&+SPAI$S2/'HMYXCF\4-;/)-+($AU.YTW3;EK>*-XX8H[B. M>8+%NDN97=C7,45PULZS"OE.$R.I4P[RW`XK%8W"T8X#`4ZM/%8VGA*.+K/& M4\-#&U)XBE@<'3J^TQ$U.&&H1::IQMZ^%X3R3!\39GQ?AZ..CQ!G&79;E&8X MNIG6=5\-B,MR>OF>*RO!K*J^85,HH4L!BFWQM[EM(UBUL-4CM[@VK6\WB>I:M8ZKXJU/7KS3IGT[5-?U'5[C2HK M_P`FX^R:AJ$]XU@FI_99=DT<88+!5%"I1PV+Q]/"TL95I*<9.*Q,,%A55I7]E-TE)PYG)RUH\+Y! MA^(,UXKP^68?#\19YE.5Y'F^;X?VE#&9AE>25LSQ&4X;$SI5(*;R^KG&9/"X MCE6)I1Q4J:K>RA2A3_2ZX_X*">&;C]DBW_8UD_9TTC_A5UJ\5_%J2_$CQ`GC M!?$,>NGQ(?$']L+HPM#>2:N\TDD)THV3VLK61MO).:^;_P!CR2UE_;._99DL M;:6SLI/VG/@>]K:3W/VR:VMV^*GA%RW"8^@L+@H2P.$PTI8?#J<_8TZCG&GS2Y+*EF6<589SF>80IX_'.C2>*KT(TIU_ M9P53F4(I'[9__)X?[5__`&']>_:"^,VM:%KNB_!CXCZIH^M:/JGQ'\27VF:MI.IV/AN>RU'3 M-1LIX+RPO[.>:UO+6:*XMY9(9$<_/O\`PQA^V'_T:A^TK_X8KXH__,M6?$_# M'$M3B7B&<.'L\G">>9M.$X93CY0G"6/Q#C*,EAVI1DFG&2;3333L:^'7B+X? M4?#[@6C6X[X-I5J7!O#%*K2J\3Y)3J4JE/),#"=.I"6.4H3A).,X22E&2::3 M31\U45]*_P##&'[8?_1J'[2O_ABOBC_\RU'_``QA^V'_`-&H?M*_^&*^*/\` M\RU>'_JKQ/\`]$YGW_AGS#_YG/LO^(E>'7_1?<%?^)5D7_S>?-5%?2O_``QA M^V'_`-&H?M*_^&*^*/\`\RU'_#&'[8?_`$:A^TK_`.&*^*/_`,RU'^JO$_\` MT3F??^&?,/\`YG#_`(B5X=?]%]P5_P")5D7_`,WGS517TK_PQA^V'_T:A^TK M_P"&*^*/_P`RU'_#&'[8?_1J'[2O_ABOBC_\RU'^JO$__1.9]_X9\P_^9P_X MB5X=?]%]P5_XE61?_-Y\U5]*_L8?\GA_LH?]G*_`K_U:/A:C_AC#]L/_`*-0 M_:5_\,5\4?\`YEJ^@OV2OV2OVJO#?[57[,WB+Q%^S-^T%H/A_0?V@O@SK6NZ M[K7P8^(^EZ/HNCZ7\1_#=]J>K:MJ=]X;@LM.TS3K*">\O[^\GAM;.UAEN+B6 M.&-W'N<,<,<2T^)>'ISX>SR$(9YE,YSGE./C"$(X_#N4I2>'2C&*3 GRAPHIC 3 katsig2.jpg KATSIGNATURE begin 644 katsig2.jpg M_]C_X``02D9)1@`!`0$!+`$L``#_X0!F17AI9@``24DJ``@````$`!H!!0`! M````/@```!L!!0`!````1@```"@!`P`!`````@`!`3$!`@`0````3@`````` M```L`0```0```"P!```!````4&%I;G0N3D54('8U+C`P`/_;`$,``0$!`0$! M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`?_;`$,!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`?_``!$(`%`` MV`,!(@`"$0$#$0'_Q``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_ MQ`"U$``"`0,#`@0#!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C M0K'!%5+1\"0S8G*""0H6%Q@9&B4F)R@I*C0U-CH.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJ MLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X M^?K_Q``?`0`#`0$!`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($ M!`,$!P4$!``!`G<``0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B M7J"@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>X MN;K"P\3%QL?(RKR\_3U]O?X^?K_V@`,`P$` M`A$#$0`_`/[X****`"BBB@`HKQ/X-?'OX1?'K0_$&O\`P;\?^%/B1X?\+^+) M?!L]YX*\6K?VMK<6J6R-#/)!UY'J/S%`"T4F M1ZC\Q1D>H_,4`+1110`449'J/\__`*Q^=)R0<8ZI'J*`(W0M$H; M@]`G8AC@[>/FYZC]%H5,1$!LEL?+G^Z>-QY*\C@=UR<&OA?_`(*`?MH>'/V! M/V9/B9^U+XD\->*/&?AOX4I#%-X.\("VM_.\S"C[0\@2&-`6!)E:.&``[BJ@ ML/ICX/\`CD_$[X:?#;Q_*NP>+?!]KXTV8P%:YCM7C10`=N$N1@`D9`QN```! MZK1@G('4@_RI!T`)4-@9&Y>I_$']!]*\\^(_C[1/AYX`\1_$#QOJJ^'/#7@[ MP?-XP\82HBDV\$-NSR@R'YE17MYH0%;=(ZHO/-`'Y7_M]_\`!5[X9?\`!/7X MB?`WX?>._AKXH\40^/99[GXB>,O!=I;/!\`OA8XC1]3OX_+#SRN;2#:L4EO' MMBCD1&!M_)_6W1]676=(;6V^5N2?N+C&W&"0,9^48SP"G4=/Y;_!>H?#_P#X M*`_\$+UT"+Y+%OU'_`&1<%0)(HVMT1;>-@'(A4?H7JW_!6K]B:V4"7XV3>*,<;/"/P0^-TC`98' M<8](.3QU#DJ5!^0]`#]0@R8`_>API_/KMY,Q^DGYCWQ_#],^F3 M_=Y_+:/_`(*O_LPZ^=FC^'_VA/$)&0#:_LI_'6Y5B"V^1[\G\&YA8%<-EN`3@+SC[PR>.1N/NW'0+^7O\`P\H\/9(_X9:_ MX*%8SU_X92NO?MG.1QU]N>M5G_X*>:#I)(UK]CK_`(*&QL#G_DU34G4=P"([ MF!0>.`6"@*`>M`'Z@^7"3S;AB3]XDC.[!R<^[#^G!!*>7#E<6^T[@0VX\=/< M?W@>_3W&?S&G_P""J'P5TH'_`(2'X*?MM:&W]V[_`&3OC@%'7@,FG3MD?+P4 M&,]36;#_`,%A_P!@!XUB\6_&/Q/\,U7)V^._@S\66RW!(' M0\?>)P0171`@]Q^)%8FJ$#?@CHV#D<]<8QU_QXH`_FW_`.#:?PA!X`_9/_:] MM-<:+PO?:%^W)\=9?%>F3,D8\$O816\MS%'(0Z92.6-FW*5$6Y\/C:?H36?^ M"J/Q4_:;^('B+X,?\$P_@NOQ[;P?&UMXZ_:F\?W%W\._V6?`4\<4]R;6">X, M^J:M=+;V\SQPHL]Y*D4BPQ2"/:/R\^(GC'7_`(._L'_\%O\`X:^!=5@\*^+O M''_!0SQ%\&+6Z\'QAKBTF_:(D\/:?BW8`F*>YL=;E61TV.T`:/A9BK?T'^`? M%G[('_!.'X+_``<^".M?$7X=?"\>&?`B06GA&Y;3?^%@>-UMK?+306B2IJ-W M<374CS3R302B9EBBBN+>VA,E`'Q)XL^'_P#P6A^#WA#Q7\=;;]ISX#?'_7/! MUBOC%?V7?"'[,0^&ND_$=(E`73(?CU>ZSPPDJOV9+L1(XD"J2V]%:0,X#! M0`"W+5\?V_[>'Q"^)_V:S_9F_8X^/OQ0!B98/%_CZ27]FGX9>:A+/Y.I:XT\ M]Z%0\J^GF13M3S6*J*L6/P\_;^\>:=-HWB3XA_`/]E?PHEN'F\*_!?P/=_%' MXA0PJ$V2%[N2+3`LA*#S;&.68C+-Q]X`_30:G:D\QJ/^!R?XU\V_$W]J+]F_ MX0Q;/BW\8_A3X+"DD+XR\;QHN0<'=&X*8#`9#*`0N<8Y/ROC[^UQ^T#B(S0V?C+XYS_"3X;748)5E%G^SJ-#%JX(X,S[&"X&#L#_17PS_ M`&%OV-_A*C+\.OV=OA7X2P.L?@)`1\PQ_KT9`H^[ELGUSUH`\6@_X*E_LKZP M#_PJ#1_VA_C^!NW#X)_`'XS?%$D+GYBUOI46T#'7=D_WMIK+L/VO_P!J3QB, M^`O^">?QBF<'&?C;\1?@O\,#\NXL5BEN[Q\A2!@$GG`W;L'](?['T-B2)EQG MD!'(`/0'D#VYQFO-?BO\6/`'PC^''BOXE?$?Q!'X:\+>"_!C>._&#J55[>R$ M2D`D`,Q,T;IQ]\A&(V!B`#^8;_@NK^T5^U[%^SIX<_9K^)'P]^`_PQT#]I3Q MNVG?$*'PMXWN_B=\4(O@_:SL9)H+2:WMH+FYD+)'+J$230,85M[-XU2Y67]G MS^SG^V]+X?T?PU#^VQX6^&GAJS\+B&"/X-_LI:?<.)%("7%L+N^E6V4)DQQQ M&&X8DLL'[QV/XV?M>>$M=^)W_!*7]LW]OSXRZ)XH_P"%K?M):?\`"RY^'W@7 MQDT7_%MOA-%^T)IS_L]Q2PPK\DK#6K:[N&;<["X1B2)23_3K\(_$(\3_``E^ M'?BC<&E\6^`OAIXM72_9 M"QCCBB_=,DJW1=YX6A<_T0_MZ?$_]J?X0_`O7/&'[$GP:\)?'SX[:'<0PV_@ MGQ9>W%HTT-SY9/E3VT]M.TFQBQ1)HU=$4[B-VW^93]G?QQ^V7_P5/_X*7^%_ MV@%\+_"C]GSXH?LA_#>6RCM?%G@V;XG_``Z\#7&H[]Z65^;ZUO8-3NKB>YN;MF(\J6/3HD:,1HRHA\OE_FW_^"9/[+7P!F_8+ M_8]UG7/V>_A59^,;CX!?"9?$I/@JT5FF@TZ&611%+'DE)=\V95E16WET$(51 MY1^VG\$?VG=!_8C_`&Q?B-^T/^U[XJ^)$T/P"^+D$+;X9?#J&V6QF MCM4>7[1?WL]Q!"ILYI;F?S)%-PZS3*'+_I3^QUX:_P"$)_94_9T\+LVV/P_\ M$?A!`1A2?GTJV4,4(QN*ID_PDKZT`?%W[?/_``3=\,?M%Z;\,/B]\"3X>^!7 M[7G[-LR^,?@/\9_"?@73#);068O&E^$=P8[BW;^S-1\N&V\A5+0L$DCLD66Z M$/-_L'_\%+U_:/\`&/BC]ES]J+X=?\,O?MV?"?R6\U_BC\+[N M49N)-.N&B4O!,Y+R([2!G8N$A=I"P!^A$F\ELY.#\P8?,%8\D;U51G'WN6&. M7V](6*1M@,22.`R=.@P3@8X.<8PW\6[YJ_GX^%_[?W[5?[%>LV?P@_X*J_## M7I/"%K>V/A'P3_P4(^$6FRW7PE\=A+:XA@F^/$#W%K_PCM^.1'=+!-`C)=`6 MHFN9K@_KIKG[67[,F@?"+P[\8_$GQW^&=O\`"[Q&L)C\>OXWA^QW*S#>/LLL M+N[O"5V2J5B:$^7E?F1J`/JYC&[X`V[2RA0N#\W&`0.,`#&X[22#@XVKD_CW<_\%--9^+BS)^Q%^RG\6_VIC.@C;QMO M_P"%6_!Y@I,F$^/5XMU9,Y"G!-K(S)YA9F4-5&/]G3_@I-^T7=>9\?\`]J/P MU^RYX.O$,DWPB_9;\'PGXDV?EIM2/_AH.\O_`#;=I"5V_8=/>$LVZ9EXV@'Z M"_&+]IK]GKX$Z*OB+XS?%_X5_"]=@7S_`!QXXC1!@E=NQYE?D,Y#+&X/RMG` MROYRW_\`P503XW1#P_\`L8?L+_M#_MGV[J&E\9^+/"4_P3^%L,W!$BZQ^T2= M&NS%R`(_(@)8#+GY:]N^#O\`P3#_`&,_A'JY\4M\'5^)WQ0B5S+\;?C<\/Q3 M^*TC9VA7NIH7=8E+#8T/E_,69MZC:?TR;2K=2"92?J')!X8]23P6!(S@Y(/4 M@`'\^WPK_P"";'Q6^('[8GPY_;L_:BMOV=_@+XH^$=I>#P'\%OV./`4W@0W! M-O<37"_M"?'<$WNK*/,0MIUHD-HUI(UM:N"#""OZ#28V;@-C/(*_PY/1LXW9 MSE?X?NG@"B@">C!(('7!_E0""0`1D^XKX(^,_P"T?K!\8GX"_`'P##\6/CA- M"3XQ8()/A3\-C<1I'')\=KJVE,GEW4((CAMTDGN)70P2J`(V`/I[QAXO^'OP M_P!&E\4^/_$/AOPUX:\+!2WB[QC+&L<3@?.4=VMV5^!O8.'?>"B`C-?%.E_M MT^//CA=6%O\`LB?L]>+/BGX7GP!\9?'-Q-\,_A3(T2^9.+9I5:^O60$J`L:3 M!60F,9VF]X0_8>\-ZKKD/C_]J#Q')^T_\4&@EE5/',,LGPC^'36UNK.OP+^! MX@O[2QC=0R2/([W4YC$EOW;ZA&UZ3/J.CZ1I^HVTTL%U]HNX+RY+/9F-OU0_X)5^+OV//C M5\%="\6?#_X1>%?A1^TOX(F7P+\;O!'BVVA3XL?#7XMP0+'+_`("_'J6/Y/CA M\#?'5Q\,/BVRML`5IXXG`&#@NX&[[P"DT`?J>2N\A5AR2PSD[N2W\6Y2&YR6 MXSW([>6:;\3_`(%&G'C>;XR0 MWGQ5LOB19D!4CN7E>3RKD*&$K%DB8J&0*"KGXFV_P`*F\6:$OQ(F^&UIX@MO"MY M\08?`K:@/$\G@:S\3ZA9>&[CQ8NF-H,&O7=GH\VH+J,\-N_XA^'/!_\`P<+Z M_H\VB:[\7/\`@GI\,9]I9?%5CX*^.?Q2DD(.TB&.ZO+.W4\YS)+$@VGYSSG= MB_X):_M6^.?BD/CM\=_V_O$K_&Z+X?+\*$\9?LU_`;]GCX/_`!23X5G7SXM/ MPV/Q.N-`F\8_\*_/BEF\4-X/?6F\/-X@+ZU_9YU-FNB`???[K96T'PI^`FH"Y MU7X"J#/+YL^LZI+:C]\SO%*L4<#&>[N#/^FGA_\`X(R_LA:;/'XF^*D'QI_: MD\5J,I?_`+3_`,>_C'\5EB.."%O[U+_V(?$6 MN?M"?L0?!W0O$GPR\9)!>_'S]ECP3%':7'CBZC-KXCMM5A@NH( MK[37*Q7,.^6&+@.@!T?_``61\+#6/^"1?[8OA(E5D\._`>:3<#G<]LENK94` M\B(L64\`Y);/%?9_['I#_LM?`%XM M;NU\V:XM3;16EW*0ZR0R&VM)(YRV](_J3]@O6K/4OV*OV5-\G@G0],MH2",_\`+=&<+UVJ230![O\`%'QG!X!^''BCXAM&KIX,\+7/B\K) M@I(8(6F:-\<[7CB<'#XYX.%.?Y@/^"/O[*?QQ^./[+OQ7_;FTKXA^,_V8?VS M/C!\;_C+XZ\)7OC"*Z?2;B.2\?3H&^/_`,#9(1879F\N61[6*6*_2S:WN1$B M26\<_P#3A\3/BK\)_AIX:;7_`(N^._"?P\T$`!Y?%_C.RTV)P3C7]GR],DD]\)/.M(1:W4(GBD26;[46D\M?W?_ M`&:M3DU/]G7X'Z]*NR2;X*?!QG1@?X=/MTW9R>2(\Y).`0V,\U^=_B3QS_P4 M'_:=AT7PO;?L,_`7X7^#KX,TOB[]LCQL/BBBS*I\QQ\`M&MX;N&Y8E@"Q<,-P`/KSXT_MD?LJ_LWV[1_&#XT_##P%_%L%NWF>+Y;27Q_\`$*1O,*AI=3N[&[OQ*BE2K:;<,-H`:+&\C[6.E6O\ M4R*._#\>W)7(^I%`'XX^)?V>/^"AO[1_A[Q%H/[4_P"U/\,/@;\+_$%@MKX[ M^#W[*OPU6[N9X7\E7\KX[_M#6;R^?,T$<]Q'9:-%`-H6&-(UVQ_"'Q'_`.") M"?L@Z[X:_:7_`."8=QX0\3?$[X6AU\7_`+,?[3BGXC_"+XF036LA/4`L`#`& M`<#K@<^_O_GODT8'H..G'2EHH`3`]!^0HI:*`/AO]MKXS^,O@I\"K74O`45O M_P`+7\=>._AO\"?AV@53&OQ3^,^OVFF0N,9&T2WL-S"R[0DA=DVA17I/P)^% M7AWX#>#=!\*Z#):N\@C?QOXO2017/Q#^*,RQPS27`+N[[YDNBCH$B*B&'_6) M)(WGO[;?PVO_`(N_!19O`O?H.G7_``XSQD`_&7XIM*170QSVRV\WU!X*T7Q1X?\)^'- M"\0:^_BCQ%'`$\5^*R$A>>5$=WD"??B+J4AB!YC59),('#*`=^```N!P,=_Q MQSTY/;'S'VP8'H/R^O\`B?S/J:,K@-8; M2-VW8`6*YE9P"=JCY'!.X`Y)Q\`2_P#!7CX)^*+X:7^SG\,?CU^V'XCA5IKA M_@O\();NV@@BS(9)KV_6T:./:K.S;$,8R0Q;IVW[>?\`P24_8[_X*07?A/Q3 M\??#?BJ7Q3X'*MX*\8>#O&=S97,.\%EV%Q/',#R%**H(7S%E<*5/CG@__@E7 MXV^&.B>'?#'@#_@HY_P4!\(^&;966'P9_P`)[\&;AI<\Y\V318D;9UQ!)>CC MD9))`/D/]I/]BG]KO_@HS>S>(+G]B/P)^Q-K?B*SMCXR\6>+OVH?LWQ+^(\" M6426VF_&6+]EI94GM3'"P@LH]0U&2%Y"@N4A6*.'[4T'_@FW^U+J/@3PW\/O MBI_P4'^)?AKX<>$O`9\%Q^#OV9O!]C\(8;A"JQ>B?\`X)@>*Y%)\1_\%$O^"A?B(9PJ+\=9(\8/&U4A553/1=I!;)VD_>T; MO_@DK^S]XATQ8]<^)'[6OC$D$Y\:?M;_`!T2! MS^=.C?\`!&_]AO2DSJ_PV\7>+FR2'\:_';XUSH6^5?F!U2/<"54#YL-QP:[` M_P#!)K_@GT?^;7/A*Q[D6R?,>,\;0<=#\W8[1\HQ0!]EZQ\8+_P39_84ARNC_L??L]!2=K-)X!LU7)^7Y@L2`Y!;/``R?[W MS>&_&CQ%_P`$COV--*/_``M^V_8E^%DB1[8_"%YX*^!-I\2I)&(_=BVC)O7\ MO<6:1K1(V7S%BNBY``!]BK^U3^S[K*%(_CY\!YR,\IX_L"RL6&#EKV+(XX4J M``=P(5LGH'^/?P7?3P__``M?X8,<`>?_`,)S:&+G<22OFBX/.XX48[@;N*_$ M^S_:]U?XUW@TK]@'_@EIH'BOPL8U9?VC?VG_``!I?PJ^"S[%"R2^9/I7]L3L MQ.`T%]%MW%0K!BIWQ_P1RUS]H/6_#NM_\%%?C+:_%+PW:P,LG[+?P2\#'X8? MLK6[%1L,UO%*;F;;P(E:6*5^1OD9MR@'6?'7_@KJ/B=XS?\`9[_X)B_#9?VS M/CYLBD/CE"%_90\`,;5/.DU'X_V:BQ^V++NC/V1[E&(4PR(CJJ3?LI?\$I&T M/XPG]LC]OSXCG]J+]L;,)\#3>,B1\*OV<"SL\MM^SS!/#^X1XV59'8+-MD=0 M8'C\Q_UU^%?P;^&'P3\'1^`O@_X`\,?#/PI!NE3PIX.M_LL"E@59D.V,!G4E M20G`;87(YKUR9XLH6)#$+D`9PI]2,9(ZG`QVZ@E@"?2F#*<@'Y*6C ML/8`?D,44`%%%%`!1110```'(`X]A7Q9\:?V.O@Q\<_%-M\0=0M_$WA'XY>% M+1H?!WQ@\`>+KKX=_%5`\&#$ES!#''':*K%&::P,4\8VJD:[U7[3H.,'.<8Y MQUQWQ[T`?EEI?AW_`(*2?!`A=#\2?"W]L?PNL;.I\8^;\)/BG&G<3/A],D8% M23%.LD@^\L:D[C#;_P#!1&V^'6B"+X\_LM?M7UF2=7(($,R*F69LNXS7ZG1"/<0`PSE1R#R1MP?E'J<$#TXQS4$C6 M@?#C>!D/M8]<`^IXY&`#\]O#O_!3W]@W6+4A_VHOA5X:D&_:(^#/CF)CX=^,'PP\2[-Q'_``B?C^"5 MVP"?O03R!\8).3C`/:NC\6?"[X;_`!"A4>.O`WA+Q8JA0#XL\%I=$Y/W=\T< MH(QQP2.W2OG_`%C_`()Q?L+:^,:]^RQ\![O/]_P%IX)_[X$.<[>>.W'L`?7? M]O:+J*[8-3CVGYB(9MG)ZDMM_P!X`Y.3CH5*FX+D\;BVTG#?-VXSQD]L]1CZ MX.?R]U'_`()%?\$\;V/'AG]G;_A#W`0M)X0\<_&OX:LV.?\`F&ZFBY(W<;AD M@XVL25DD_P""3'[+A!:*X^/WA0DG;_PA?[4_Q^<9.,;B-0CV\$Y)7C"GT*@' MZ>?:1T\M?^^FS_%_C_XZ/]K*BX&1F,8SS\S=,GT!/Z$\#KSG\MS_`,$A/V9O MX=<_:(QVS^U9\<>G;D:KZ8_QJ,_\$@?V1W`DUS0_BAXL3."WC']J3X\3@XQG MKK*$9ZLP`SR<>@!^D^H^*/#VCJ6_M;PU;\[@KD%ASP/W4DHSGGG'L,\UYCXO M_:9_9]T!5_X2+X[_``Q\,LW\4GCO3U=MPZ92XCQC/RY5.@`*\%/C=O\`@D-_ MP3V90J_LT>'_`!+)MY?QGX^^,3,!@Y(\S490<_Q%U8V([_P#""6ZMW.=TL;Q@Y(`'''7(H`YWQ9_P5=_X)X>#(MGB MC]L?X`P$''E>'/B#87$B\D98V-Q<1NH`&0&+#!]0#Y;-_P`%D_V/`C)\-G_: M#^/^X$A?@C^RW\>_B>0>G6+3)"!DD;59=V?]ZOT+\-_`CX1^`XFD\._"?X<> M'F8@#_A%?`FF0,1CDXL=.1U]C@;B?F/IW&E>'_[)&"K;"02K;MH526.`#G!` MPQ[Y+!0?N@'Y&P?\%%OVI/&4)'PD_P"":7[6WBELY+?&J\^"WPB0_,,8CGU. MY(YW#=DKN]#US=4U[_@M/\08HE\,Z#^Q)^R_X3@;='_PF)^-?[3GQ34.WS;Q M;#2-'D()R=ZF5<_*1V_9TS3EFVS(JY.T$*`!V``'84GFW&Y?W\9Y'93W'TQ0 M!^-8_P""9/QD^+0F?]KG_@H7^U7\4,1,;CP3\$9%_9?^&$;*`$4V>E_:VO$+ M,`0M\CK\V.0=OTK\!/\`@F-^Q#^SZ/M7@+X">#O^$HMD#2>,_&Z0_$'XBR98 M!3=ZA>K?31JN?E-I,`7)$D3*"5_0G$?,*!C((`X^4>H'7DX]#S@]`0"