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Called (redacted) 4/2/98. I concur. RS reviewed - comments noted.

(redacted)

Agree as noted

When the Company (redacted) previously contributed its ½ interest in the manufacturing facility, it no longer held the asset even though it had a 50% interest in the LLC. As a result of this...

I concur with this letter. RS reviewed a prior draft. This letter is a final thataddresses most of RSs concerns - exceptions and clarifications are noted. 3/31/98PS

This can be exempt under 802.1, acquisitions in the ordinary course of business, as long as it is not all of the assets of a subsidiary, division or a region. Called3/30/98. I concur with this letter...

Called (redacted) 3/30/98 - I concur with this letter

3/26/98 Advised writer that Rule 802.1(c) is applicable to the purchase of used airplanes and the transaction is exempt under that rule. However, we do not think that the technical requirements of 802...

we now say it is a v/s if the management board members are coming from outside the membership interest holders. If coming from inside then it is more like a partnership -[note 1-I concurred as of 3/26...