SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549



                                    FORM 10-Q


               Quarterly Report Pursuant to Section 13 or 15(d)
                    of the Securities Exchange Act of 1934


For the quarter ended                     Commission File Number
 September 30, 2001                               0-10478



                       DYCO OIL AND GAS PROGRAM 1981-2
                           (A LIMITED PARTNERSHIP)
            (Exact Name of Registrant as specified in its charter)



         Minnesota                                 41-1411952
(State or other jurisdiction           (I.R.S. Employer Identification
   of incorporation or                              Number)
     organization)



Samson Plaza, Two West Second Street, Tulsa, Oklahoma  74103
------------------------------------------------------------
(Address of principal executive offices)          (Zip Code)



                                 (918) 583-1791
              ----------------------------------------------------
              (Registrant's telephone number, including area code)


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days.

                        Yes     X               No
                              ------                  ------




                                       1
<PAGE>




                        PART I. FINANCIAL INFORMATION


ITEM 1.  FINANCIAL STATEMENTS

             DYCO OIL AND GAS PROGRAM 1981-2 LIMITED PARTNERSHIP
                                 BALANCE SHEETS
                                   (Unaudited)

                                     ASSETS

                                                September 30,    December 31,
                                                     2001            2000
                                                -------------    ------------

CURRENT ASSETS:
   Cash and cash equivalents                      $ 47,082        $128,567
   Accrued oil and gas sales                        78,154         184,787
                                                  --------        --------
      Total current assets                        $125,236        $313,354

NET OIL AND GAS PROPERTIES, utilizing
   the full cost method                            233,030         256,599

DEFERRED CHARGE                                     31,375          31,375
                                                  --------        --------
                                                  $389,641        $601,328
                                                  ========        ========

                        LIABILITIES AND PARTNERS' CAPITAL

CURRENT LIABILITIES:
   Accounts payable                               $  5,899        $  5,428
                                                  --------        --------
      Total current liabilities                   $  5,899        $  5,428

ACCRUED LIABILITY                                 $ 31,597        $ 31,597

PARTNERS' CAPITAL:
   General Partner, 74 general
      partner units                               $  3,523        $  5,644
   Limited Partners, issued and
      outstanding, 6,000 Units                     348,622         558,659
                                                  --------        --------
      Total Partners' capital                     $352,145        $564,303
                                                  --------        --------
                                                  $389,641        $601,328
                                                  ========        ========







            The accompanying condensed notes are an integral part of
                           these financial statements.



                                       2
<PAGE>



             DYCO OIL AND GAS PROGRAM 1981-2 LIMITED PARTNERSHIP
                           STATEMENTS OF OPERATIONS
            FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2001 AND 2000
                                   (Unaudited)

                                                   2001             2000
                                                 --------         --------

REVENUES:
   Oil and gas sales                             $153,169         $286,360
   Interest                                           487              114
                                                 --------         --------
                                                 $153,656         $286,474

COSTS AND EXPENSES:
   Oil and gas production                        $ 31,774         $ 46,782
   Depreciation, depletion, and
      amortization of oil and gas
      properties                                   45,178           14,421
   General and administrative
      (Note 2)                                     14,166           14,328
                                                 --------         --------
                                                 $ 91,118         $ 75,531
                                                 --------         --------

NET INCOME                                       $ 62,538         $210,943
                                                 ========         ========
GENERAL PARTNER (1%) - net income                $    626         $  2,109
                                                 ========         ========
LIMITED PARTNERS (99%) - net income              $ 61,912         $208,834
                                                 ========         ========
NET INCOME PER UNIT                              $  10.29         $  34.73
                                                 ========         ========
UNITS OUTSTANDING                                   6,074            6,074
                                                 ========         ========


            The accompanying condensed notes are an integral part of
                           these financial statements.



                                       3
<PAGE>



             DYCO OIL AND GAS PROGRAM 1981-2 LIMITED PARTNERSHIP
                           STATEMENTS OF OPERATIONS
            FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2001 AND 2000
                                   (Unaudited)

                                                   2001             2000
                                                 --------         --------

REVENUES:
   Oil and gas sales                             $722,919         $634,545
   Interest                                         5,198              127
                                                 --------         --------
                                                 $728,117         $634,672

COSTS AND EXPENSES:
   Oil and gas production                        $100,325         $114,828
   Depreciation, depletion, and
      amortization of oil and gas
      properties                                   92,812           34,388
   General and administrative
      (Note 2)                                     48,628           46,725
                                                 --------         --------
                                                 $241,765         $195,941
                                                 --------         --------

NET INCOME                                       $486,352         $438,731
                                                 ========         ========
GENERAL PARTNER (1%) - net income                $  4,864         $  4,387
                                                 ========         ========
LIMITED PARTNERS (99%) - net income              $481,488         $434,344
                                                 ========         ========
NET INCOME PER UNIT                              $  80.07         $  72.23
                                                 ========         ========
UNITS OUTSTANDING                                   6,074            6,074
                                                 ========         ========


            The accompanying condensed notes are an integral part of
                           these financial statements.



                                       4
<PAGE>



             DYCO OIL AND GAS PROGRAM 1981-2 LIMITED PARTNERSHIP
                           STATEMENTS OF CASH FLOWS
            FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2001 AND 2000
                                   (Unaudited)

                                                  2001               2000
                                                --------          ---------

CASH FLOWS FROM OPERATING ACTIVITIES:
   Net income                                   $486,352           $438,731
   Adjustments to reconcile net income
      to net cash provided by operating
      activities:
      Depreciation, depletion, and
        amortization of oil and gas
        properties                                92,812             34,388
      (Increase) decrease in accrued oil
        and gas sales                            106,633          ( 113,395)
      Increase in accounts payable                   471              2,784
      Decrease in payable to General
        Partner                                        -          ( 207,000)
                                                --------           --------
   Net cash provided by operating
      activities                                $686,268           $155,508
                                                --------           --------

CASH FLOWS FROM INVESTING ACTIVITIES:
   Proceeds from the sale of oil
      and gas properties                        $      -           $  5,074
   Additions to oil and gas
      properties                               (  69,243)         (  59,967)
                                                --------           --------
   Net cash used by investing
      activities                               ($ 69,243)         ($ 54,893)
                                                --------           --------

CASH FLOWS FROM FINANCING ACTIVITIES:
   Cash distributions                          ($698,510)          $      -
                                                --------           --------
   Net cash used by financing
      activities                               ($698,510)          $      -
                                                --------           --------

NET INCREASE (DECREASE) IN CASH AND
   CASH EQUIVALENTS                            ($ 81,485)          $100,615

CASH AND CASH EQUIVALENTS AT
   BEGINNING OF PERIOD                           128,567              4,991
                                                --------           --------
CASH AND CASH EQUIVALENTS AT
   END OF PERIOD                                $ 47,082           $105,606
                                                ========           ========
            The accompanying condensed notes are an integral part of
                           these financial statements.


                                       5
<PAGE>



             DYCO OIL AND GAS PROGRAM 1981-2 LIMITED PARTNERSHIP
                   CONDENSED NOTES TO FINANCIAL STATEMENTS
                               SEPTEMBER 30, 2001
                                   (Unaudited)


1.    ACCOUNTING POLICIES
      -------------------

      The balance sheet as of September 30, 2001,  statements of operations  for
      the  three  and  nine  months  ended  September  30,  2001 and  2000,  and
      statements of cash flows for the nine months ended  September 30, 2001 and
      2000  have been  prepared  by Dyco  Petroleum  Corporation  ("Dyco"),  the
      General Partner of the Dyco Oil and Gas Program 1981-2 Limited Partnership
      (the  "Program"),   without  audit.  In  the  opinion  of  management  all
      adjustments (which include only normal recurring adjustments) necessary to
      present  fairly the financial  position at September 30, 2001,  results of
      operations  for the three and nine  months  ended  September  30, 2001 and
      2000,  and changes in cash flows for the nine months ended  September  30,
      2001 and 2000 have been made.

      Information  and  footnote  disclosures  normally  included  in  financial
      statements  prepared in  accordance  with  generally  accepted  accounting
      principles  have been  condensed or omitted.  It is  suggested  that these
      financial  statements be read in conjunction with the financial statements
      and notes thereto included in the Program's Annual Report on Form 10-K for
      the year ended December 31, 2000. The results of operations for the period
      ended September 30, 2001 are not necessarily  indicative of the results to
      be expected for the full year.


      OIL AND GAS PROPERTIES
      ----------------------

      Oil and gas  operations  are  accounted  for using the full cost method of
      accounting.  All productive and  non-productive  costs associated with the
      acquisition,  exploration  and  development  of oil and gas  reserves  are
      capitalized.  During the nine months ended September 30, 2001, the Program
      paid  recompletion  costs of approximately  $69,000 on the Jarvis No. 1-10
      well  located in Beckham  County,  Oklahoma in which the  Program  owns an
      interest of  approximately  36.82%.  In  addition,  during the nine months
      ended September 30, 2000, the Program paid costs of approximately  $60,000
      for a  successful  recompletion  of the Brown No.  1-14  well  located  in
      Beckham County,  Oklahoma and an unsuccessful  recompletion attempt of the
      Cisco Federal #3 well located in Grand  County,  Utah in which the Program
      owns  interests  of  approximately  22.76% and 22.00%,  respectively.  The
      Program's calculation of depreciation, depletion, and



                                       6
<PAGE>



      amortization  includes  estimated  future  expenditures  to be incurred in
      developing  proved  reserves and estimated  dismantlement  and abandonment
      costs, net of estimated  salvage values. In the event the unamortized cost
      of oil and gas properties  being  amortized  exceeds the full cost ceiling
      (as defined by the  Securities  and  Exchange  Commission),  the excess is
      charged to expense in the period  during which such excess  occurs.  Sales
      and  abandonments  of  properties  are  accounted  for as  adjustments  of
      capitalized costs with no gain or loss recognized, unless such adjustments
      would significantly  alter the relationship  between capitalized costs and
      proved oil and gas reserves.

      The provision for depreciation, depletion, and amortization of oil and gas
      properties is calculated by dividing the oil and gas sales dollars  during
      the  period by the  estimated  future  gross  income  from the oil and gas
      properties and applying the resulting  rate to the net remaining  costs of
      oil and gas properties that have been  capitalized,  plus estimated future
      development costs.


2.    TRANSACTIONS WITH RELATED PARTIES
      ---------------------------------

      Under the terms of the Program's partnership  agreement,  Dyco is entitled
      to  receive a  reimbursement  for all  direct  expenses  and  general  and
      administrative, geological and engineering expenses it incurs on behalf of
      the Program.  During the three months ended  September  30, 2001 and 2000,
      the  Program   incurred  such  expenses   totaling  $14,166  and  $14,328,
      respectively,  of which  $11,016  was  paid  each  period  to Dyco and its
      affiliates.  During the nine months ended September 30, 2001 and 2000, the
      Program incurred such expenses totaling $48,628 and $46,725, respectively,
      of which $33,048 was paid each period to Dyco and its affiliates.

      Affiliates of the Program  operate  certain of the  Program's  properties.
      Their  policy is to bill the  Program for all  customary  charges and cost
      reimbursements associated with these activities.





                                       7
<PAGE>



ITEM 2.     MANAGEMENT'S  DISCUSSION  AND ANALYSIS OF FINANCIAL  CONDITION AND
            RESULTS OF OPERATIONS

USE OF FORWARD-LOOKING STATEMENTS AND ESTIMATES
-----------------------------------------------

      This Quarterly Report contains  certain  forward-looking  statements.  The
      words "anticipate",  "believe",  "expect",  "plan", "intend",  "estimate",
      "project", "could", "may" and similar expressions are intended to identify
      forward-looking  statements.  Such statements reflect management's current
      views  with  respect  to future  events and  financial  performance.  This
      Quarterly Report also includes certain information,  which is, or is based
      upon,  estimates  and  assumptions.  Such  estimates and  assumptions  are
      management's  efforts to accurately reflect the condition and operation of
      the Program.

      Use of  forward-looking  statements and estimates and assumptions  involve
      risks  and  uncertainties  which  include,  but are not  limited  to,  the
      volatility of oil and gas prices, the uncertainty of reserve  information,
      the operating risk associated  with oil and gas properties  (including the
      risk of personal injury,  death,  property  damage,  damage to the well or
      producing  reservoir,  environmental  contamination,  and other  operating
      risks), the prospect of changing tax and regulatory laws, the availability
      and capacity of  processing  and  transportation  facilities,  the general
      economic climate,  the supply and price of foreign imports of oil and gas,
      the level of consumer  product demand,  and the price and  availability of
      alternative  fuels.  Should  one or more of these  risks or  uncertainties
      occur or should  estimates  or  underlying  assumptions  prove  incorrect,
      actual  conditions or results may vary materially and adversely from those
      stated, anticipated, believed, estimated, and otherwise indicated.


LIQUIDITY AND CAPITAL RESOURCES
-------------------------------

      Net  proceeds  from the  Program's  operations  less  necessary  operating
      capital  are  distributed  to  investors  on a  quarterly  basis.  The net
      proceeds from production are not reinvested in productive  assets,  except
      to the extent  that  producing  wells are  improved  or where  methods are
      employed to permit more efficient recovery of the Program's reserves which
      would result in a positive economic impact.







                                       8
<PAGE>




      The Program's  available capital from  subscriptions has been spent on oil
      and gas drilling  activities.  The General Partner does not anticipate any
      further material capital  resource  commitments in the future.  During the
      nine months ended September 30, 2001, the Program paid recompletion  costs
      of  approximately  $69,000 on the Jarvis No. 1-10 well  located in Beckham
      County,  Oklahoma in which the Program  owns an interest of  approximately
      36.82%.  The recompletion  was  unsuccessful;  however,  the well is still
      producing.  In addition,  during the nine months ended September 30, 2000,
      the  Program  paid  costs  of  approximately   $60,000  for  a  successful
      recompletion  of the  Brown No.  1-14  well  located  in  Beckham  County,
      Oklahoma and an unsuccessful  recompletion attempt of the Cisco Federal #3
      well located in Grand County,  Utah in which the Program owns interests of
      approximately  22.76% and 22.00%,  respectively.  Management believes that
      cash for ordinary operational purposes will be provided by current oil and
      gas production.


RESULTS OF OPERATIONS
---------------------

      GENERAL DISCUSSION

      The following  general  discussion  should be read in conjunction with the
      analysis  of results of  operations  provided  below.  The most  important
      variables affecting the Program's revenues are the prices received for the
      sale of oil and gas and the volumes of oil and gas produced. The Program's
      production is mainly natural gas, so such pricing and volumes are the most
      significant factors.

      Due to the volatility of oil and gas prices,  forecasting future prices is
      subject to great  uncertainty  and  inaccuracy.  Substantially  all of the
      Program's gas reserves are being sold on the "spot market".  Prices on the
      spot market are subject to wide seasonal and regional pricing fluctuations
      due to the highly competitive nature of the spot market.  Such spot market
      sales are  generally  short-term  in  nature  and are  dependent  upon the
      obtaining of transportation services provided by pipelines. It is likewise
      difficult  to  predict  production  volumes.  However,  oil  and  gas  are
      depleting  assets,  so it can be  expected  that  production  levels  will
      decline  over  time.   Gas  prices  in  late  2000  and  early  2001  were
      significantly  higher  than the  Program's  historical  average.  This was
      attributable to the higher prices for crude oil, a substitute fuel in some
      markets,  and reduced production due to lower capital  investments in 1998
      and 1999.  In the last  several  months,  however,  spot gas  prices  have
      substantially   declined.   A  weakening   economy  and  recent  terrorist
      activities may result



                                       9
<PAGE>



      in additional downward pricing pressure.  It is not possible to accurately
      predict future pricing  direction.

      THREE MONTHS ENDED  SEPTEMBER 30, 2001  COMPARED TO THE THREE MONTHS ENDED
      SEPTEMBER 30, 2000.

                                              Three Months Ended September 30,
                                              --------------------------------
                                                    2001            2000
                                                  --------        --------
      Oil and gas sales                           $153,169        $286,360
      Oil and gas production expenses             $ 31,774        $ 46,782
      Barrels produced                                  70             826
      Mcf produced                                  59,475          61,796
      Average price/Bbl                           $  20.56        $  30.33
      Average price/Mcf                           $   2.55        $   4.23

      As shown in the table above,  total oil and gas sales  decreased  $133,191
      (46.5%) for the three months ended  September  30, 2001 as compared to the
      three months ended  September  30, 2000. Of this  decrease,  approximately
      $23,000 was related to a decrease in volumes of oil sold and approximately
      $100,000  was  related to a  decrease  in the  average  price of gas sold.
      Volumes  of oil  and  gas  sold  decreased  756  barrels  and  2,321  Mcf,
      respectively, for the three months ended September 30, 2001 as compared to
      the three months ended  September 30, 2000. The decrease in volumes of oil
      sold was primarily due to a decline in production on one significant  well
      following  the  successful  recompletion  of that  well  during  the first
      quarter of 2000. Average oil and gas prices decreased to $20.56 per barrel
      and $2.55 per Mcf, respectively,  for the three months ended September 30,
      2001 from $30.33 per barrel and $4.23 per Mcf, respectively, for the three
      months ended September 30, 2000.

      Oil and gas production  expenses  (including lease operating  expenses and
      production  taxes)  decreased  $15,008  (32.1%) for the three months ended
      September  30, 2001 as compared to the three  months ended  September  30,
      2000.  This  decrease was  primarily  due to (i) a decrease in  production
      taxes  associated with the decrease in oil and gas sales,  (ii) a decrease
      in  compression  expenses  on one  well  during  the  three  months  ended
      September  30, 2001 as compared to the three  months ended  September  30,
      2000,  and (iii) the sale of one well during late 2000. As a percentage of
      oil and gas sales,  these expenses increased to 20.7% for the three months
      ended  September 30, 2001 from 16.3% for the three months ended  September
      30, 2000. This  percentage  increase was primarily due to the decreases in
      the average prices of oil and gas sold.







                                       10
<PAGE>






      Depreciation,  depletion,  and  amortization  of oil  and  gas  properties
      increased  $30,757  (213.3%) for the three months ended September 30, 2001
      as compared to the three months ended  September  30, 2000.  This increase
      was primarily due to (i) a decrease in the gas price used in the valuation
      of reserves at September  30, 2001 as compared to  September  30, 2000 and
      (ii) an increase in the depletable oil and gas properties at September 30,
      2001 as compared to September 30, 2000 due to recompletion  costs incurred
      on one well  during  the three  months  ended  September  30,  2001.  As a
      percentage of oil and gas sales,  this expense  increased to 29.5% for the
      three months ended September 30, 2001 from 5.0% for the three months ended
      September  30, 2000.  This  percentage  increase was  primarily due to the
      decreases  in the  average  prices  of oil and  gas  sold  and the  dollar
      increase in depreciation, depletion, and amortization.

      General and  administrative  expenses  decreased $162 (1.1%) for the three
      months  ended  September  30, 2001 as compared to the three  months  ended
      September 30, 2000. As a percentage of oil and gas sales,  these  expenses
      increased to 9.2% for the three months ended  September 30, 2001 from 5.0%
      for the three months ended September 30, 2000.  This  percentage  increase
      was primarily due to the decrease in oil and gas sales.

      NINE MONTHS  ENDED  SEPTEMBER  30, 2001  COMPARED TO THE NINE MONTHS ENDED
      SEPTEMBER 30, 2000.

                                               Nine Months Ended September 30,
                                               -------------------------------
                                                    2001            2000
                                                  --------        --------
      Oil and gas sales                           $722,919        $634,545
      Oil and gas production expenses             $100,325        $114,828
      Barrels produced                                 718           2,474
      Mcf produced                                 151,948         159,487
      Average price/Bbl                           $  26.81        $  27.92
      Average price/Mcf                           $   4.63        $   3.55

      As shown in the table  above,  total oil and gas sales  increased  $88,374
      (13.9%) for the nine months  ended  September  30, 2001 as compared to the
      nine months ended  September  30, 2000.  Of this  increase,  approximately
      $165,000 was related to an increase in the average price of gas sold. This
      increase was partially  offset by decreases of  approximately  $49,000 and
      $27,000,  respectively,  related  to  decreases  in volumes of oil and gas
      sold.  Volumes of oil and gas sold decreased  1,756 barrels and 7,539 Mcf,
      respectively,  for the nine months ended September 30, 2001 as compared to
      the nine months ended September 30, 2000.



                                       11
<PAGE>



      The  decrease  in  volumes of oil sold was  primarily  due to a decline in
      production on one significant  well following the successful  recompletion
      of that  well  during  the  first  quarter  of 2000.  Average  oil  prices
      decreased  to $26.81 per barrel for the nine months  ended  September  30,
      2001 from $27.92 per barrel for the nine months ended  September 30, 2000.
      Average gas prices  increased  to $4.63 per Mcf for the nine months  ended
      September 30, 2001 from $3.55 per Mcf for the nine months ended  September
      30, 2000.

      Oil and gas production  expenses  (including lease operating  expenses and
      production  taxes)  decreased  $14,503  (12.6%) for the nine months  ended
      September  30, 2001 as compared to the nine  months  ended  September  30,
      2000.  This decrease was  primarily  due to (i) a decrease in  compression
      expenses on one well during the nine months  ended  September  30, 2001 as
      compared to the nine months ended  September 30, 2000 and (ii) the sale of
      two wells during 2000.  This decrease was partially  offset by an increase
      in production  taxes associated with the increase in oil and gas sales. As
      a percentage of oil and gas sales,  these expenses  decreased to 13.9% for
      the nine months  ended  September  30, 2001 from 18.1% for the nine months
      ended September 30, 2000.  This  percentage  decrease was primarily due to
      the increase in the average price of gas sold.

      Depreciation,  depletion,  and  amortization  of oil  and  gas  properties
      increased $58,424 (169.9%) for the nine months ended September 30, 2001 as
      compared to the nine months ended  September  30, 2000.  This increase was
      primarily  due to (i) a decrease in the gas price used in the valuation of
      reserves at September 30, 2001 as compared to September 30, 2000,  (ii) an
      increase in the depletable oil and gas properties at September 30, 2001 as
      compared to September 30, 2000 due to  recompletion  costs incurred on one
      well  during the nine  months  ended  September  30,  2001,  and (iii) the
      increase in the average  price of gas sold. As a percentage of oil and gas
      sales, this expense increased to 12.8% for the nine months ended September
      30, 2001 from 5.4% for the nine months  ended  September  30,  2000.  This
      percentage   increase  was  primarily  due  to  the  dollar   increase  in
      depreciation, depletion, and amortization.

      General and  administrative  expenses increased $1,903 (4.1%) for the nine
      months  ended  September  30, 2001 as  compared  to the nine months  ended
      September 30, 2000. As a percentage of oil and gas sales,  these  expenses
      decreased to 6.7% for the nine months ended  September  30, 2001 from 7.4%
      for the nine months ended September 30, 2000. This percentage decrease was
      primarily due to the increase in oil and gas sales.




                                       12
<PAGE>



ITEM 3.     QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
            RISK.

            The Program does not hold any market risk sensitive instruments.




                                       13
<PAGE>



                          PART II. OTHER INFORMATION


ITEM 5.  OTHER INFORMATION

      On November 1, 2001 Craig D.  Loseke was named Chief  Financial  Officer
      of Dyco.


ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a)   Exhibits

            None.

(b)   Reports on Form 8-K.

            None.





                                       14
<PAGE>



                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, thereunto duly authorized.


                              DYCO OIL AND GAS PROGRAM 1981-2 LIMITED
                              PARTNERSHIP

                                    (Registrant)

                                    BY:   DYCO PETROLEUM CORPORATION

                                          General Partner


Date:  November 13, 2001            By:         /s/Dennis R. Neill
                                       -------------------------------
                                              (Signature)
                                              Dennis R. Neill
                                              President


Date:  November 13, 2001            By:         /s/Craig D. Loseke
                                       -------------------------------
                                              (Signature)
                                              Craig D. Loseke
                                              Chief Financial Officer





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