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