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| Oct. 8, 2008 | Paul Romano, Scarborough, Maine |
| Oct. 7, 2008 | Damon P. Jenkins, Connotate Technologies, Reston, Virginia |
| Oct. 3, 2008 | Anonymous |
| Oct. 1, 2008 | Andrew Leone, Ph.D., Professor of Accounting, University of Miami, Coral Gables, Florida |
http://www.sec.gov/comments/4-567/4-567.shtml
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