_____________________________

Nathan Smith

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IRS notice:  Unless specifically indicated otherwise, any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (a) avoiding tax-related penalties under the Internal Revenue Code, or (b) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

_____________________________

Harlene Leland
Legal Assistant

Bernstein Shur

100 Middle Street

PO Box 9729

Portland, ME 04104-5029

207 228-7106 direct

207 774-1200 main

207 774-1127 facsimile

hleland@bernsteinshur.com

www.bernsteinshur.com

Portland, ME | Augusta, ME | Manchester, NH

Confidentiality notice:  This message is intended only for the person to whom addressed in the text above and may contain privileged or confidential information.  If you are not that person, any use of this message is prohibited.  We request that you notify us by reply to this message, and then delete all copies of this message including any contained in your reply.  Thank you.
 
IRS notice:  Unless specifically indicated otherwise, any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, for the purpose of (a) avoiding tax-related penalties under the Internal Revenue Code, or (b) promoting, marketing, or recommending to another party any transaction or matter addressed herein.