BELL & HOWELL CO //
SC 13D/A, 2000-05-26
OFFICE MACHINES, NEC
Previous: FIRST CHESAPEAKE FINANCIAL CORP, 10KSB40, 2000-05-26
Next: ACADIA REALTY TRUST, SC 13D/A, 2000-05-26



<HTML>
<HEAD>
<META NAME="Generator" CONTENT="Microsoft Word 97">
<TITLE>SECURITIES AND EXCHANGE COMMISSION</TITLE>
<META NAME="Template" CONTENT="C:\OFFICE97\OFFICE\html.dot">
</HEAD>
<BODY LINK="#0000ff" VLINK="#800080">

<B><P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION<BR>
WASHINGTON, D.C. 20549<BR>
___________________</P>
<P ALIGN="CENTER">SCHEDULE 13D/A<BR>
(Rule 13d-101)</P>
<P ALIGN="CENTER">INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT <BR>
TO RULE 13d-1(a) AND AMENDMENTS THERETO FILED PURSUANT TO <BR>
RULE 13d-2(a)</P>
<P ALIGN="CENTER">(Amendment No. 1)</P>
<FONT SIZE=5><P ALIGN="CENTER">BELL & HOWELL COMPANY<BR>
</B>____________________________________________________<BR>
</FONT>(Name of Issuer)</P>
<B><P ALIGN="CENTER">Shares of Common Stock, par value $0.001 per share<BR>
</B><FONT SIZE=5>____________________________________________________<BR>
</FONT>(Title of Class of Securities)</P>
<B><P ALIGN="CENTER">077852210<BR>
</B><FONT SIZE=5>____________________________________________________<BR>
</FONT>(CUSIP NUMBER)</P>
<B><P ALIGN="CENTER">Fir Tree Partners<BR>
535 Fifth Avenue<BR>
31<SUP>st</SUP> Floor<BR>
New York, New York 10017<BR>
Tel. No.: (212) 599-0090<BR>
</B><FONT SIZE=5>____________________________________________________<BR>
</FONT>(Name, Address and Telephone Number of Person<BR>
Authorized to Receive Notices and Communications)</P>
<P ALIGN="CENTER">- with copies to -<BR>
Eliot D. Raffkind<BR>
Akin, Gump, Strauss, Hauer & Feld, L.L.P.<BR>
1700 Pacific Avenue, Suite 4100<BR>
Dallas, Texas 75201-4618<BR>
(214) 969-2800</P>
<B><P ALIGN="CENTER">May 18, 2000<BR>
</B><FONT SIZE=5>____________________________________________________<BR>
</FONT>(Date of event which requires filing of this statement)</P>
<P ALIGN="JUSTIFY">            If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this
schedule because of Rule 13d-1(e), 13d-1(f) or 13d-1(g), check the following box <FONT FACE="Wingdings">o</FONT>.</P>
<P ALIGN="JUSTIFY"> </P>
<P><HR></P>
<TABLE BORDER CELLSPACING=1 CELLPADDING=7 WIDTH=638>
<TR><TD WIDTH="33%" VALIGN="TOP">
<P><FONT FACE="Arial">CUSIP No. 077852210</FONT></TD>
<TD WIDTH="33%" VALIGN="TOP">
<FONT FACE="Arial"><P ALIGN="CENTER">13D/A</FONT></TD>
<TD WIDTH="33%" VALIGN="TOP">
<P> </TD>
</TR>
</TABLE>

<P ALIGN="JUSTIFY"></P>
<TABLE BORDER CELLSPACING=1 CELLPADDING=7 WIDTH=635>
<TR><TD WIDTH="18%" VALIGN="TOP">
<P ALIGN="CENTER"><FONT FACE="Arial" SIZE=2>1</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>NAME OF REPORTING PERSONS<BR>
S.S. OR I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS</P>
<P>Fir Tree, Inc. d/b/a Fir Tree Partners - 13-3466655</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">2</FONT></TD>
<TD WIDTH="67%" VALIGN="TOP" COLSPAN=3>
<FONT FACE="Arial" SIZE=2><P>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P>(a) </FONT><FONT FACE="Wingdings" SIZE=2>o</FONT><FONT FACE="Arial" SIZE=2> <BR>
(b) </FONT><FONT FACE="Wingdings" SIZE=2>o</FONT><FONT FACE="Arial" SIZE=2> </FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">3</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>SEC USE ONLY</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">4</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>SOURCE OF FUNDS*</P>
<P>AF, WC</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">5</FONT></TD>
<TD WIDTH="67%" VALIGN="TOP" COLSPAN=3>
<FONT FACE="Arial" SIZE=2><P>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEM 2(d) or 2(e)</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT FACE="Wingdings" SIZE=2><P>o</FONT><FONT FACE="Arial" SIZE=2> </FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">6</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>CITIZENSHIP OR PLACE OF ORGANIZATION</P>
<P>New York</FONT></TD>
</TR>
<TR><TD WIDTH="37%" VALIGN="MIDDLE" COLSPAN=2 ROWSPAN=4 HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">NUMBER <BR>
OF<BR>
SHARES<BR>
BENEFICIALLY <BR>
OWNED BY<BR>
EACH<BR>
REPORTING<BR>
PERSON WITH</FONT></TD>
<TD WIDTH="24%" VALIGN="MIDDLE" HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">7</FONT></TD>
<TD WIDTH="39%" VALIGN="TOP" COLSPAN=2 HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="JUSTIFY">SOLE VOTING POWER</P>
<P ALIGN="JUSTIFY">-0-</FONT></TD>
</TR>
<TR><TD WIDTH="24%" VALIGN="MIDDLE" HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">8</FONT></TD>
<TD WIDTH="39%" VALIGN="TOP" COLSPAN=2 HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="JUSTIFY">SHARED VOTING POWER</P>
<P ALIGN="JUSTIFY">-0-</FONT></TD>
</TR>
<TR><TD WIDTH="24%" VALIGN="MIDDLE" HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">9</FONT></TD>
<TD WIDTH="39%" VALIGN="TOP" COLSPAN=2 HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="JUSTIFY">SOLE DISPOSITIVE POWER</P>
<P ALIGN="JUSTIFY">-0-</FONT></TD>
</TR>
<TR><TD WIDTH="24%" VALIGN="MIDDLE" HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">10</FONT></TD>
<TD WIDTH="39%" VALIGN="TOP" COLSPAN=2 HEIGHT=38>
<FONT FACE="Arial" SIZE=2><P ALIGN="JUSTIFY">SHARED DISPOSITIVE POWER</P>
<P ALIGN="JUSTIFY">-0-</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">11</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON</P>
<P>-0-</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">12</FONT></TD>
<TD WIDTH="67%" VALIGN="TOP" COLSPAN=3>
<FONT FACE="Arial" SIZE=2><P>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES*</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT FACE="Wingdings" SIZE=2><P>o</FONT><FONT FACE="Arial" SIZE=2> </FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">13</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)</P>
<P>0.00%</FONT></TD>
</TR>
<TR><TD WIDTH="18%" VALIGN="TOP">
<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">14</FONT></TD>
<TD WIDTH="82%" VALIGN="TOP" COLSPAN=4>
<FONT FACE="Arial" SIZE=2><P>TYPE OF REPORTING PERSON*</P>
<P>CO, IN</FONT></TD>
</TR>
</TABLE>

<FONT FACE="Arial" SIZE=2><P ALIGN="JUSTIFY">*SEE INSTRUCTIONS BEFORE FILLING OUT</P>
</FONT><P ALIGN="CENTER"> </P>
<P><HR></P>
<B><U><P ALIGN="CENTER">Amendment No. 1 to Schedule 13D</P>
</B></U><P ALIGN="JUSTIFY">          This Amendment No. 1 ("Amendment No. 1") to Schedule 13D is being filed on behalf of Fir Tree, Inc., a New York corporation, doing business as Fir Tree Partners ("Fir
Tree Partners"), and Mr. Jeffrey Tannenbaum ("Mr. Tannenbaum"), the sole shareholder, executive officer, director, and principal, as an amendment to the Statement on Schedule 13D, relating to shares of common stock, par value $0.001 per share (the "Common
Stock") of Bell & Howell Company (the "Issuer"), as filed on January 2, 1998, and amended from time to time (the "Statement"). The Statement is hereby further amended and supplemented as follows:</P>
<B><P ALIGN="JUSTIFY">Item 5.   <U>Interest in Securities of the Issuer</P>
</B></U><P ALIGN="JUSTIFY">           (a)   As of May 25, 2000, Fir Tree Partners and Mr. Tannenbaum are no longer beneficial owners of any shares of any class of equity security of the
Issuer.</P>
<P ALIGN="JUSTIFY">           The number of shares beneficially owned by Fir Tree Partners and Mr. Tannenbaum and the percentage of outstanding shares represented thereby have been computed in
accordance with Rule 13d-3 under the Act. The percentage of beneficial ownership of Fir Tree Partners and Mr. Tannenbaum on May 22, 2000, is based upon the outstanding shares of all classes of the Issuer, as reported in the Issuer's Common Stock as of May
15, 2000, as reported in the Issuer's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2000.</P>
<P ALIGN="JUSTIFY">           (b)   The transactions in the Issuer's securities by Fir Tree Partners for the prior 60 days are as follows:</P>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 WIDTH=448>
<TR><TD WIDTH="35%" VALIGN="BOTTOM">
<P ALIGN="CENTER">Transaction<BR>
<U>Date</U></TD>
<TD WIDTH="26%" VALIGN="BOTTOM">
<U><P ALIGN="CENTER">Buy/Sell</U></TD>
<TD WIDTH="19%" VALIGN="BOTTOM">
<P ALIGN="RIGHT">Quantity<BR>
<U>(shares)</U></TD>
<TD WIDTH="20%" VALIGN="BOTTOM">
<P ALIGN="RIGHT">Price per  <BR>
<U>Share ($)</U></TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="26%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="19%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="20%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">4/10/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">25,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">32.3180</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">4/11/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">15,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">32.0208</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">4/19/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">50,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">28.6500</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">4/27/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">5,359</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">27.0062</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">4/27/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">8,841</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">27.0062</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/03/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">2,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">25.3750</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/04/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">20,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">24.4944</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/08/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">6,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">25.1218</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/09/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">20,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">24.9063</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/10/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">5,800</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">24.7500</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/11/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">1,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">24.0229</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/12/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">3,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">24.0229</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/15/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">9,527</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">23.6250</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/15/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">3,843</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">23.6250</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/16/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">1,330</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">24.1051</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/17/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">10,000</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">23.6250</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP" HEIGHT=19>
<P ALIGN="CENTER">5/18/2000</TD>
<TD WIDTH="26%" VALIGN="TOP" HEIGHT=19>
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP" HEIGHT=19>
<P ALIGN="RIGHT">950,000</TD>
<TD WIDTH="20%" VALIGN="TOP" HEIGHT=19>
<P ALIGN="RIGHT">20.5000</TD>
</TR>
<TR><TD WIDTH="35%" VALIGN="TOP">
<P ALIGN="CENTER">5/19/2000</TD>
<TD WIDTH="26%" VALIGN="TOP">
<P ALIGN="CENTER">Sell</TD>
<TD WIDTH="19%" VALIGN="TOP">
<P ALIGN="RIGHT">79,900</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P ALIGN="RIGHT">20.7106</TD>
</TR>
</TABLE>
</CENTER></P>

<P ALIGN="JUSTIFY"> </P>
<P ALIGN="JUSTIFY">            (c)   Not Applicable.</P>
<P ALIGN="JUSTIFY">            (d)   Not Applicable.</P>
<P ALIGN="JUSTIFY"> </P>
<P><HR></P>
<B><U><P ALIGN="CENTER">Signature</P>
</B></U><P ALIGN="JUSTIFY">          After reasonable inquiry and to the best of my knowledge and belief, the undersigned certifies that the information set forth in this statement is true, complete and
correct.</P>
<P ALIGN="JUSTIFY"> </P>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=638>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P ALIGN="JUSTIFY">Dated:   May 26, 2000</TD>
<TD WIDTH="50%" VALIGN="TOP" COLSPAN=2>
<P>Fir Tree, Inc. d/b/a Fir Tree Partners</TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="50%" VALIGN="TOP" COLSPAN=2>
<P> </TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="8%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="42%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="8%" VALIGN="TOP">
<P>By:</TD>
<TD WIDTH="42%" VALIGN="TOP">
<P>/S/ JEFFREY TANNENBAUM<BR>
_______________________________<BR>
Jeffrey Tannenbaum, President</TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="50%" VALIGN="TOP" COLSPAN=2>
<P> </TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="50%" VALIGN="TOP" COLSPAN=2>
<P> </TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="50%" VALIGN="TOP" COLSPAN=2>
<P>/S/ JEFFREY TANNENBAUM<BR>
______________________________________<BR>
Jeffrey Tannenbaum</TD>
</TR>
</TABLE>

<P ALIGN="JUSTIFY"></P></BODY>
</HTML>



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission