<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Exhibit
10.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>LOCK-UP
AGREEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">__________,
2015</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>[Shareholder
Name]</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>[Shareholder
Address]</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Ladies
and Gentlemen:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
connection with the Agreement and Plan of Reorganization (the “Merger Agreement”), dated as of April 24, 2015, by
and among Sino Mercury Acquisition Corp. (“<U>Surviving Pubco</U>”), Wins Finance Holdings Inc. (“<U>Holdco</U>”),
Wins Finance Group Limited, (“<U>Company</U>”), and each of Wits Global Limited, Appelo Limited, Glowing Assets Holdings
Limited and Cosmic Expert Limited (each to be referred to herein as the “<U>undersigned</U>”), and in order to induce
the parties to consummate the transactions contemplated by the Merger Agreement, the undersigned agrees not to, either directly
or indirectly, during the “Restricted Period” (as hereinafter defined):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></TD>
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">sell
    or offer or contract to sell or offer, grant any option or warrant for the sale of, assign, transfer, pledge, hypothecate,
    or otherwise encumber or dispose of (all being referred to as a “Transfer”) any legal or beneficial interest in
    any Surviving Pubco Ordinary Shares (as defined in the Merger Agreement), issued to the undersigned in connection with the
    Merger Agreement (the “Restricted Securities”),</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></TD>
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">enter
    into any swap or any other agreement or any transaction that transfers, in whole or in part, directly or indirectly, the economic
    consequence of ownership of any of the Restricted Securities, whether such swap transaction is to be settled by delivery of
    any Restricted Securities or other securities of any person, in cash or otherwise, or</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></TD>
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(3)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">publicly
    disclose the intention to make any offer, sale, pledge or disposition, or to enter into any transaction, swap, hedge or other
    arrangement relating to any of the Restricted Securities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
used herein, “Restricted Period” means the period commencing on the Closing Date (as defined in the Merger Agreement)
and ending at 6:00 p.m. EST on the day preceding the day that is twelve months after the Closing Date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Notwithstanding
the foregoing limitations, this Lock-Up Agreement will not prevent any Transfer of any or all of the Restricted Securities (i)
to a Permitted Transferee, (ii) by virtue of the laws of descent and distribution upon death of the undersigned, or (iii) pursuant
to a qualified domestic relations order; provided, however, that such permissive transfers may be implemented only upon the respective
transferee’s written agreement to be bound by the terms and conditions of this Lock-Up Agreement. As used in this Agreement,
the term “Permitted Transferee” shall mean: (x) the members or shareholders of the undersigned or their “Immediate
Family” (as hereinafter defined); (y) an entity in which (A) the undersigned and/or its members or shareholders beneficially
own 100% of such entity’s voting and non-voting equity securities, or (B) the undersigned and/or its members or shareholders
are a general partner and in which the undersigned and/or its members or shareholder’s beneficially own 100% of all capital
accounts of such entity; and (z) a revocable trust established by a member of shareholder of the undersigned during his or her
lifetime for the benefit of such member or shareholder or for the exclusive benefit of such member’s or shareholder’s
Immediate Family. As used in this Agreement, the term “Immediate Family” means a spouse, parent, lineal descendants,
the spouse of any lineal descendant, and brothers and sisters (or a trust, all of whose current beneficiaries are members of an
Immediate Family of the subject member or shareholder of the undersigned).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Nothing
in this Lock-Up Agreement shall prevent the establishment by the undersigned of any contract, instruction or plan (a “Plan”)
that satisfies all of the requirements of Rule 10b5-1(c)(1)(i)(B) under the Securities Exchange Act of 1934, as amended; provided
that it shall be a condition to the establishment of any such Plan that no sales of the Company’s share capital shall be
made pursuant to such a plan prior to the expiration of the Restricted Period; and provided, further, such a Plan may only be
established if no public announcement of the establishment or the existence thereof, and no filing with the U.S. Securities and
Exchange Commission or any other regulatory authority shall be required or shall be made voluntarily by the undersigned, the Company
or any other person, prior to the expiration of the Restricted Period.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Any
of the Restricted Securities subject to this Lock-Up Agreement may be released, from time to time, in whole or part from the terms
hereof upon the consent of a majority of the members of the Board of Directors of Surviving Pubco. Further, notwithstanding the
foregoing limitations, if the closing price of Surviving Pubco Ordinary Shares equals or exceeds $13.00 per share (as adjusted
for stock splits, stock dividends, reorganizations and recapitalizations) for any 20 trading days during any 30-day trading period
after the Closing Date, the undersigned shall be permitted to sell up to 50% of the Restricted Securities without regard to the
Restricted Period.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Surviving
Pubco hereby covenants to the undersigned that, in the event that any of the Surviving Pubco Lock-Up Restrictions are amended,
waived or otherwise modified in a manner that makes the lock-up restrictions set forth herein more restrictive to the undersigned
than the Surviving Pubco Lock-Up Restrictions, this Lock-Up Agreement shall be promptly amended by Surviving Pubco to be no more
restrictive to the undersigned than such amended, waived or modified Surviving Pubco Lock-Up Restrictions. For the purposes of
this paragraph, the “Surviving Pubco Lock-Up Restrictions” means the lock-up restrictions applicable to Surviving
Pubco’s shareholders in those certain letter agreements between such shareholders and Surviving Pubco, dated August 26,
2014, and that certain Stock Escrow Agreement, dated August 26, 2014, by and among Surviving Pubco, Continental Stock Transfer
& Trust Company and the Surviving Pubco shareholders party thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
undersigned hereby authorizes Surviving Pubco’s transfer agent to apply to any certificates representing Restricted Securities
issued to the undersigned the appropriate legend to reflect the existence and general terms of this Lock-up Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">All
disputes arising under this Agreement shall be handled in accordance with Sections 10.7 and 10.8 of the Merger Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">EACH
PARTY (ON BEHALF OF ITSELF AND, TO THE FULLEST EXTENT PERMITTED BY LAW, ON BEHALF OF ITS EQUITY HOLDERS AND CREDITORS) HEREBY
WAIVES ANY RIGHT TO A TRIAL BY JURY IN RESPECT OF ANY CLAIM BASED UPON, ARISING OUT OF OR IN CONNECTION WITH THIS AGREEMENT AND
THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Each
party agrees that the prevailing party(ies) in any such action shall be entitled to recover from the other party(ies) all of its
reasonable attorneys’ fees and expenses relating to such action or proceeding and/or incurred in connection with the preparation
therefor.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[Signature
page follows]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>SIGNATURE
PAGE TO THE LOCK-UP AGREEMENT</U></FONT></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
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    <TD COLSPAN="2" STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"> </FONT></TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif; width: 6%"><FONT STYLE="font-size: 10pt">Signature</FONT></TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif; width: 34%"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif; width: 60%"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0 0 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left; layout-grid-mode: char; text-indent: 0"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0 0 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left; layout-grid-mode: char; text-indent: 0"><FONT STYLE="font-size: 10pt">Address:</FONT></TD>
    <TD STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="2" STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Acknowledged and agreed:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">SINO MERCURY ACQUISITION CORP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </P>

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    <TD STYLE="padding: 0 0 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left; layout-grid-mode: char; text-indent: 0; width: 6%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif; width: 34%"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0 0 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left; layout-grid-mode: char; text-indent: 0"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
<TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding: 0 0 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left; layout-grid-mode: char; text-indent: 0"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD>
    <TD STYLE="padding: 0 0 1.5pt; text-align: left; layout-grid-mode: char; text-indent: 0; font: 10pt Times New Roman, Times, Serif"> </TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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