Subject: File No.
From: Kathryn Olson
Affiliation: CPA (inactive)

February 17, 2017

As a California CPA (inactive), I have been involved in financial reporting for decades. With that experience, I can fairly declare that providing this information is not difficult, and is not a hardship. It is an easy calculation to make in comparison to other required disclosures, and should not be eliminated as it provides valuable information to readers of filings.