email_body: Hi Sue:  A very happy new year to you.
  Mr Kean has had me underwater since last  Thursday night, but I'll resurface tomorrow, at which time we can catch up on  a number of things, including bills.
  But I wanted to forward along Steve's  memo that we discussed just prior to Xmas.
  Hope you had a great holiday and  that all is well.
  Best,
  
subject_line: ICA memo
  