<html><body><div style="font-family: arial,helvetica,sans-serif; font-size: 12pt; color: #000000"><div>Accrual form attached.<br data-mce-bogus="1"></div><div><br data-mce-bogus="1"></div><div>Glenn, please reply all with your concurrence.<br data-mce-bogus="1"></div><div><br data-mce-bogus="1"></div><div>Kelly<br data-mce-bogus="1"></div></div></body></html>