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Call (redacted) 4-24-95. We concur with this letter including notes in the margin. Since the acquiring person is a bonafide debt work out, Section 802.63 can apply to this transaction. PS RS VC TH

4/14/95 - Advised writer that, as long as state agency qualifies as such (and he stated that, without doubt, it did) then it would not qualify as an entity under 801.1(a)(2) and, as such, could...