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loanranger

01/30/12 3:23 PM

#161939 RE: Zardiw #161928

Agree with what?

All the correspondence related to the filings questioned in the SEC's letter of 9/28/10 was uploaded to the Edgar system on 9/19/11.

None of it was released after or based on any conversation that a certain party had with the SEC's Boston office on 1/5/12.

It's unfortunate that you appear unable to face those facts.