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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=874 style='width:524.4pt'><tr><td style='padding:0in 0in 0in 0in'><p class=MsoNormal><img id="_x0000_i1025" src="http://www.ibls.com/images/ibls_header.gif"><o:p></o:p></p></td></tr><tr><td style='padding:0in 0in 0in 0in'><p class=MsoNormal align=right style='text-align:right'><a href="http://www.ibls.com/internet_law_news_rss_top.htm" target="_blank"><span style='text-decoration:none'><img border=0 id="_x0000_i1026" src="http://www.ibls.com/images/xml.gif" alt=XML></span><span style='font-size:7.5pt;color:#485159'>&nbsp;&nbsp;XML Subscription</span></a> | <a href="http://www.ibls.com" target="_blank"><span style='font-size:7.5pt;color:#485159'>Visit Our Website</span></a> | <a href="http://www.ibls.com/contact.htm" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#485159'>Contact IBLS</span></a><o:p></o:p></p></td></tr></table><p class=MsoNormal><span style='display:none'><o:p>&nbsp;</o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=699 style='width:419.4pt'><tr style='height:52.2pt'><td width=180 style='width:1.5in;background:#9DA2A6;padding:0in 0in 0in 0in;height:52.2pt'><p class=MsoNormal align=center style='text-align:center'><a href="http://www.ecuniversity.org/diploma_introduction_ecommerce_law.htm"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:white'>Diploma in e-commerce law<br>Now offered<br>E-commerce Law</span></a><o:p></o:p></p></td><td width=519 style='width:311.4pt;padding:0in 0in 0in 0in;height:52.2pt'><p class=MsoNormal><img border=0 width=519 height=87 id="_x0000_i1027" src="http://www.ibls.com/images/banner_right.gif" alt="IBLS Internet Law - News Portal"><o:p></o:p></p></td></tr></table><p class=MsoNormal><span style='display:none'><o:p>&nbsp;</o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=699 style='width:419.4pt'><tr><td width=180 valign=top style='width:1.5in;padding:0in 0in 0in 0in'><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>Global Legal Network</span></b><br><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'>The IBLS charter partner program represents a unique opportunity for law firms and individual attorneys to showcase (promote) their expertise in Internet and E-Commerce Law to an audience of millions. </span><br><br><a href="http://www.ibls.com/partners_top.htm" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#4B5B68'>Join the no cost IBLS Charter Partner Program now...</span></a> <o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>Digital Library</span></b><br><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'>Insightful articles on Internet Law and reference to source material. Subscribers can business articles, legal articles and articles by country. </span><br><br><a href="http://www.ibls.com/database.htm" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#4B5B68'>Sign up now</span></a> <o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>E-Books</span></b><o:p></o:p></p><ul type=disc><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1'><a href="http://www.ibls.com/ebooks.aspx?s=view&amp;id=108" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#A35A1C'>Gambling: Online and Offshore</span></a><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1'><a href="http://www.ibls.com/ebooks.aspx?s=view&amp;id=105" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#A35A1C'>Emerging Trends: Search Engine Regulations</span></a><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1'><a href="http://www.ibls.com/ebooks.aspx?s=view&amp;id=106" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#A35A1C'>Internet Search - Public Domain v. Intellectual Property Rights</span></a><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1'><a href="http://www.ibls.com/ebooks.aspx?s=view&amp;id=107" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#A35A1C'>Offshore E-commerce Taxation</span></a><o:p></o:p></li><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1'><a href="http://www.ibls.com/ebooks.aspx?s=view&amp;id=110" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#A35A1C'>How Tax Authorities Audit E-Businesses</span></a><o:p></o:p></li></ul></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>IBLS/Internet Law Podcast</span></b><br><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'>Hello friends &amp; Internet Business Law Services supporters: <br><br>Please check out the latest podcasts that I have made available for your listening pleasure: <br><br>Direct Link: <a href="http://www.cyberears.com/podcasts/podcast_5746.xml" target="_new">click here</a> , or you may utilize <a href="http://www.ibls.com">www.ibls.com</a> <br><br>Michael Elliott Smith<br>Strategic Alliance Officer<br>Internet Business Law Services, Inc. </span><o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>Contact IBLS</span></b><br><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'>Internet Business Law Services<br>17310 Redhill Suite 270<br>Irvine, CA 92614, USA <br><br>Phone: 1.949.756.0906<br>Fax: 1.949.250.0601 <br><br>Email: <a href="mailto:ibls@ibls.com"><span style='color:#4B5B68'>ibls@ibls.com</span></a> </span><br><br><a href="http://www.ibls.com" target="_blank"><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#4B5B68'>Visit our website...</span></a> <o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>Newsletter Sponsor</span></b><br><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'>To advertise on this newsletter, please contact our advertising representative at <a href="mailto:aboss@ibls.com">aboss@ibls.com</a>. </span><o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#A35A1C'>Follow Us</span></b><span style='font-size:7.5pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p><table class=MsoNormalTable border=0 cellspacing=3 cellpadding=0><tr><td style='padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal><a href="http://www.twitter.com/ibls" target="_new"><span style='text-decoration:none'><img border=0 id="_x0000_i1028" src="http://www.ibls.com/images/twitter.png"></span></a><o:p></o:p></p></td><td style='padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal><a href="http://www.facebook.com/INTERNETBUSINESSLAWSERVICES" target="_new"><span style='text-decoration:none'><img border=0 id="_x0000_i1029" src="http://www.ibls.com/images/facebook.png"></span></a><o:p></o:p></p></td><td style='padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal><a href="http://www.cyberears.com/podcasts/podcast_5746.xml" target="_new"><span style='text-decoration:none'><img border=0 id="_x0000_i1030" src="http://www.ibls.com/images/podcast_icon.gif"></span></a><o:p></o:p></p></td></tr></table></td></tr></table></td><td valign=top style='padding:0in 0in 0in 0in'><table class=MsoNormalTable border=0 cellspacing=3 cellpadding=0><tr><td style='padding:9.0pt 9.0pt 9.0pt 9.0pt'><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'>IBLS editorial staff and contributors around the world, will keep you informed and updated on the most relevant e-commerce and Internet themes like intellectual property , digital signatures, consumer protection, e-public procurement, cyber crime, privacy and security, e-banking, e-payments, online buys and sells, among others. <o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br></span><b><span style='font-family:"Georgia","serif";color:#4B5B68'>In this issue:</span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br><br><a href="#news"><strong><span style='font-family:"Arial","sans-serif";color:#A35A1C'>The Latest News from Around the World</span></strong></a> <br><br><a href="#editors"><strong><span style='font-family:"Arial","sans-serif";color:#A35A1C'>From Legal Correspondents and IBLS Editors</span></strong></a><br>(from legal correspondents and IBLS editors)<br>For more Internet and E-commerce news from the United States, Canada, Europe, Middle East, Africa, Asia-Pacific and the Caribbean,please select from the drop down list below <br><br><a href="#articles"><strong><span style='font-family:"Arial","sans-serif";color:#A35A1C'>Featured IBLS Articles</span></strong></a><br>(articles selected from IBLS Internet law database) <br><br><a href="http://ibls.com/cs/blogs/default.aspx" target="_blank"><strong><span style='font-family:"Arial","sans-serif";color:#A35A1C'>Ask the Expert / Internet Law Blog</span></strong></a> <o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br></span><a name=news></a><b><span style='font-family:"Georgia","serif";color:#394452'>The Latest News from Around the World</span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>EUROPEAN UNION: Successful conclusion of the WTO''s government procurement negotiation: EU succeeds in gaining more market access </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>Brussels, 15 December 2011 - The World Trade Organisation''s negotiations on government procurement concluded successfully on 15 December after the Parties of the Government Procurement Agreement (GPA) reached an agreement on an updated set of tender rules and additional market access commitments. The GPA covers trade in the domain of public procurement worth 500 billion Euros globally annually. According to WTO estimates, the revision of the GPA will bring extra procurement opportunities worth around 100 billion Euros. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=sa&amp;id=2089" target="_blank"><span style='color:#A35A1C'>Read more...</span></a><br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>Hello Friends and Internet Business Law Services Supporters: </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>We are having an Executive Briefing on the cutting edge of Global Name Branding and Trademark Issues and we would like you to join us. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=sa&amp;id=2056" target="_blank"><span style='color:#A35A1C'>Read more...</span></a><br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>INTERNATIONAL: E-Commerce and Tax Law Journal </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>IBLS is pleased to announce its newest law publication: E-Commerce and Tax Law Journal. The Law Journal is a legal publication created and published by the IBLS, the world largest Internet law publisher and Thomas Jefferson School of Law Masters in Law Program. The Law Journal publishes writings by academics, practitioners and policy makers on a variety of topics, including e-commerce, electronic contracting, techno torts, cyber crime, privacy, Internet taxation, international taxation, etc. These are some of the most rapidly developing areas of the law, and the dialogue initiated by the journal will help form the future of these emerging fields. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=sa&amp;id=1841" target="_blank"><span style='color:#A35A1C'>Read more...</span></a><br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>OXFORD/IBLS: Global E-Business Law and Taxation </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>IBLS and its global legal network of experts bring you a representative masterpiece of global e-commerce and tax legislation! IBLS presents to you the first book in Internet law series, created in partnership with Oxford University Press: &quot;Global E-Business Law and Taxation&quot; <a href="http://www.oup.com/us/catalog/general/subject/Law/Taxation/?view=usa&amp;ci=9780195367218#Product_Details">http://www.oup.com/us/catalog/general/subject/Law/Taxation/?view=usa&amp;ci=9780195367218#Product_Details</a> Among the numerous topics related to e-commerce, taxation is the one that still has not established homogeneity among different countries'' legislation and still represents a critical issue to be addressed from both a business and legal perspective. This book intends to provide an overview of the e-commerce and e-commerce taxation laws and principles applied by diverse countries. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=sa&amp;id=1709" target="_blank"><span style='color:#A35A1C'>Read more...</span></a><br><br><br></span><a name=editors></a><b><span style='font-family:"Georgia","serif";color:#394452'>From Legal Correspondents and IBLS Editors</span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>A EU Trademark Owner may Prevent a Competitor from Using its Trade Mark as Keyword</span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>Internet advertisement, particularly those using search engines, has raised questions regarding intellectual property laws. For instance, a common question is whether a competitor can use other's trade mark as a keyword in Internet advertisement. This legal issue has been long debated in the United States. The European Union, however, just recently decided this specific question in the case of Interflora Inc. v. Marks &amp; Spencer Plc. Following there is a summary of the European Court of Justice decision in this case. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=latestnews&amp;id=2480" target="_blank"><span style='color:#A35A1C'>Read more...</span></a>.<br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>Bare Naked Brand Names !!</span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>Last century business names were colorfully dressed with uniquely stylized lettering, colorful logos, slogans and contextual support. This century, such 'stylized dependency' has been pushed over the cliff by neo-socio-mobile-media-lingo. They're stripped and typed in black and white text as soundbite-sized 'bare naked words', blending into chat lines alongside abbreviations and numbing-mumbo-jumbo. The majority of big name brands are losing their luster. Powerful imagery from the old newspaper era of double sized full page ads are replaced by typed words on small portable devices. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=latestnews&amp;id=2481" target="_blank"><span style='color:#A35A1C'>Read more...</span></a>.<o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br></span><a name=articles></a><b><span style='font-family:"Georgia","serif";color:#394452'>Featured IBLS Articles</span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>Privacy Issues with Geo-Indentification on the Internet </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>Geolocation technology can be used for a number of purposes ranging from marketing and target-advertising to content compliance with local regulations. Because the goal of geolocation is to monitor personal use of technology, its use can give rise to possible privacy issues, especially as this technology becomes increasingly advanced and allows those who have access to location information to pinpoint the precise location of Internet users. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=articles&amp;id=C2F6A862-CBA2-417C-8A69-E2DE72B3324A" target="_blank"><span style='color:#A35A1C'>Read more...</span></a>.<br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>Hong Kong Property E-stamping System </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>Hong Kong, one of the first two countries in the world to offer e-stamping for property transfer documents, has now reorganized its electronic stamping bureau after 4 years of effective service. The Inland Revenue Department launched the E-Stamping service for tenancy agreements, sale agreements, and assignments of landed properties. E-Stamping provides a faster, more efficient and convenient option to the age-old bureaucratic manual stamping service and is also highly reliable. In fact, some countries, such as India have moved into an e-stamping regime to fight against rampant property paper counterfeits. These questions will be answered to better understand the Hong Kong E-Stamp system: For What Type of Agreements are E-Stamps Used?; Are E-Stamps Safe-- How is the System Secured?; Do I Have to Use E-Stamps for Hong Kong Property Transactions?; What is the Rate of Stamp Duty? <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=articles&amp;id=9A3F2056-9D86-469E-84D6-BCA7B9192E08" target="_blank"><span style='color:#A35A1C'>Read more...</span></a>.<br><br></span><b><span style='font-family:"Arial","sans-serif";color:#8A8471'>Fighting Computer Crime In Singapore </span></b><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br>The Government of Singapore has devoted significant effort to combating computer crime. It passed legislation in 1993 and periodically amends this legislation as needed. It has created new agencies and given its law enforcement personnel greater powers in its fight against these crimes. This article provides an overview of the Law on Computer Crimes in Singapore. <br><br><a href="http://www.ibls.com/internet_law_news_portal_view.aspx?s=articles&amp;id=5F2D5788-C4ED-47E2-9C66-A2F54E5C0F33" target="_blank"><span style='color:#A35A1C'>Read more...</span></a>.<o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal><span style='font-size:8.5pt;font-family:"Arial","sans-serif"'><br><br><a href="http://www.ibls.com/search_start.htm" target="_blank"><span style='font-size:10.0pt;font-family:"Georgia","serif";color:#394452'>Click here for more articles »</span></a> </span><o:p></o:p></p></td></tr></table></td></tr><tr><td style='padding:0in 0in 0in 0in'><p class=MsoNormal>&nbsp;<o:p></o:p></p></td><td style='padding:0in 0in 0in 0in'></td></tr><tr><td colspan=2 style='padding:0in 0in 0in 0in'><div align=center><table class=MsoNormalTable border=0 cellspacing=1 cellpadding=0 width="100%" style='width:100.0%;background:#DDDBD6'><tr><td style='background:#F9F8F7;padding:4.8pt 4.8pt 4.8pt 4.8pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#7F7F7F'>Internet Business Law Services, Inc.<br>Suite 270, 17310 Redhill, Irvine, CA 92614, USA<br>1.949.756.0906, Fax 1.949.250.0601 </span><o:p></o:p></p></td></tr></table></div></td></tr><tr><td style='padding:0in 0in 0in 0in'><p class=MsoNormal>&nbsp;<o:p></o:p></p></td><td style='padding:0in 0in 0in 0in'></td></tr><tr><td colspan=2 style='padding:0in 0in 0in 0in'><p align=center style='text-align:center'><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#333333'>This message was sent to Anne-Rachel Inne (<a href="mailto:inne@icann.org">inne@icann.org</a>), <br>To unsubscribe from this mailing list, please <a href="http://www.ibls.com/unsubscribe.aspx?unid=nni10245">click here</a>. Or copy and paste the following URL into the address bar of your browser:<br><a href="http://www.ibls.com/unsubscribe.aspx?unid=nni10245">http://www.ibls.com/unsubscribe.aspx?unid=nni10245</a></span><o:p></o:p></p></td></tr></table><p class=MsoNormal><o:p>&nbsp;</o:p></p></div></body></html>