##### Table of Contents





UNITED STATES SECURITIES AND
    EXCHANGE COMMISSION
 Washington, D.C.
    20549
  Form 10-Q
   (Mark One)þ

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)  OF THE
    SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended
    September 30,
    2010oro

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) 
    OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period
    from          to    Commission file number 0-3134
  Park-Ohio Holdings
    Corp.
 (Exact name of registrant as
    specified in its charter)
   Ohio

34-1867219(State or other jurisdiction
    of
    incorporation or organization)

(I.R.S. Employer
    Identification No.)6065 Parkland Boulevard, Cleveland, Ohio

44124(Address of principal executive
    offices)

(Zip Code)   440/947-2000
    (Registrants telephone number, including area code)
    Park-Ohio Holdings Corp. is a successor issuer to Park-Ohio
    Industries, Inc.
    (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 twelve 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 þ     No o  Regulation S-T o o
  Rule 12b-2
  Large
    accelerated
    filer o
    Accelerated
    filer o
    Non-accelerated
    filer þ
    Smaller
    reporting
    company o   Rule 12b-2 o þ




---



##### 





PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  INDEX
   
 PagePART I. FINANCIAL INFORMATIONItem 1.


Financial Statements


3Condensed consolidated balance sheets 
    September 30, 2010 and December 31, 2009


3Condensed consolidated statements of
    operations  Three and nine months ended
    September 30, 2010 and 2009


4Condensed consolidated statement of
    shareholders equity  Nine months ended
    September 30, 2010


5Condensed consolidated statements of cash
    flows  Nine months ended September 30, 2010 and
    2009


6Notes to unaudited condensed consolidated
    financial statements  September 30, 2010


7Report of independent registered public
    accounting firm


15Item 2.


Managements Discussion and Analysis of
    Financial Condition and Results of Operations


16Item 3.


Quantitative and Qualitative Disclosure About
    Market Risk


22Item 4.


Controls and Procedures


22PART II. OTHER INFORMATIONItem 1.


Legal Proceedings


23Item 1A.


Risk Factors


24Item 2.


Unregistered Sales of Equity Securities and Use
    of Proceeds


24Item 6.


Exhibits


24SIGNATURE


25EXHIBIT INDEX


26EX-4.1EX-4.2EX-10.1EX-10.2EX-15EX-31.1EX-31.2EX-32   2




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##### Table of Contents



PART I.
    Financial Information  ITEM 1.
    Financial
    Statements  PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  CONDENSED
    CONSOLIDATED BALANCE SHEETS
  (Unaudited)September 30,


December 31,2010


2009(Dollars in thousands)ASSETSCurrent AssetsCash and cash equivalents

$
35,749


$
23,098Accounts receivable, less allowances for doubtful accounts of
    $4,268 at September 30, 2010 and $8,388 at
    December 31, 2009


137,024



104,643Inventories


193,021



182,116Deferred tax assets


8,104



8,104Unbilled contract revenue


10,209



19,411Other current assets


8,332



12,700Total Current Assets


392,439



350,072Property, Plant and Equipment


255,866



245,240Less accumulated depreciation


184,013



168,60971,853



76,631Other AssetsGoodwill


8,586



4,155Other


75,071



71,410$
547,949


$
502,268LIABILITIES AND SHAREHOLDERS EQUITYCurrent LiabilitiesTrade accounts payable

$
97,476


$
75,083Accrued expenses


61,865



39,150Current portion of long-term debt


12,115



10,894Current portion of other postretirement benefits


2,197



2,197Total Current Liabilities


173,653



127,324Long-Term Liabilities, less current portion8.375% Senior Subordinated Notes due 2014


183,835



183,835Revolving credit and term loan facility


121,000



134,600Other long-term debt


5,407



4,668Deferred tax liability


7,200



7,200Other postretirement benefits and other long-term liabilities


21,993



21,831339,435



352,134Shareholders EquityCapital stock, par value $1 a share:Serial Preferred Stock


-0-



-0-Common Stock


13,369



13,274Additional paid-in capital


67,476



66,323Retained deficit


(22,565
)


(34,230
)Treasury stock, at cost


(18,397
)


(17,443
)Accumulated other comprehensive (loss)


(5,022
)


(5,114
)34,861



22,810$
547,949


$
502,268   Note:
    The balance sheet at December 31, 2009 has been derived
    from the audited financial statements at that date, but does not
    include all of the information and footnotes required by
    generally accepted accounting principles for complete financial
    statements.   3




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  CONDENSED
    CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
  Three Months Ended


Nine Months EndedSeptember 30,


September 30,2010


2009


2010


2009(Amounts in thousands, except per share data)Net sales

$
202,986


$
168,597


$
592,990


$
513,252Cost of products sold


168,006



145,938



495,374



437,402Gross profit


34,980



22,659



97,616



75,850Selling, general and administrative expenses


22,150



21,701



65,455



66,538Asset impairment charge


3,539



-0-



3,539



-0-Operating income


9,291



958



28,622



9,312Gain on purchase of 8.375% senior subordinated notes


-0-



(2,011
)


-0-



(5,108
)Gain on acquisition of business


(2,210
)


-0-



(2,210
)


-0-Interest expense


6,469



5,897



18,072



17,996Income (loss) before income taxes


5,032



(2,928
)


12,760



(3,576
)Income taxes


(1,152
)


296



1,095



1,838Net income (loss)

$
6,184


$
(3,224
)

$
11,665


$
(5,414
)Amounts per common share:Basic

$
.54


$
(.29
)

$
1.03


$
(.50
)Diluted

$
.52


$
(.29
)

$
.99


$
(.50
)Common shares used in the computation:Basic


11,386



11,011



11,282



10,931Diluted


11,824



11,011



11,773



10,931    4




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  CONDENSED
    CONSOLIDATED STATEMENT OF SHAREHOLDERS EQUITY
    (UNAUDITED)
  AccumulatedAdditional








OtherCommon


Paid-In


Retained


Treasury


ComprehensiveStock


Capital


Deficit


Stock


Income (Loss)


Total(Dollars in thousands)Balance at January 1, 2010

$
13,274


$
66,323


$
(34,230
)

$
(17,443
)

$
(5,114
)

$
22,810Comprehensive income:Net income










11,665











11,665Foreign currency translation adjustment


















(745
)


(745
)Pension and post retirement benefit adjustments, net of tax


















837



837Comprehensive income






















11,757Amortization of restricted stock






1,025















1,025Restricted share units exchanged for restricted stock


13



(13
)














-0-Restricted stock awards


96



(96
)














-0-Restricted stock cancelled


(14
)


14















-0-Purchase of treasury stock (80,027 shares)














(954
)






(954
)Share-based compensation






223















223Balance at September 30, 2010

$
13,369


$
67,476


$
(22,565
)

$
(18,397
)

$
(5,022
)

$
34,861    5




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  CONDENSED
    CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
  Nine Months EndedSeptember 30,2010


2009(Dollars in thousands)OPERATING ACTIVITIESNet income (loss)

$
11,665


$
(5,414
)Adjustments to reconcile net income (loss) to net cash provided
    (used) by operating activities:Depreciation and amortization


12,105



14,121Share-based compensation expense


1,248



1,861Gain on acquisition of business


(2,210
)


-0-Asset impairment charge


3,539



-0-Gain on purchase of 8.375% senior subordinated notes


-0-



(5,107
)Changes in operating assets and liabilities, net of businesses
    acquired:Accounts receivable


(21,403
)


42,928Inventories and other current assets


20,418



49,000Accounts payable and accrued expenses


36,899



(67,625
)Other


(12,562
)


(560
)Net Cash Provided by Operating Activities


49,699



29,204INVESTING ACTIVITIESPurchases of property, plant and equipment, net


(2,153
)


(4,594
)Acquisitions


(16,000
)


-0-Purchases of marketable securities


-0-



(62
)Sales of marketable securities


-0-



865Net Cash Used by Investing Activities


(18,153
)


(3,791
)FINANCING ACTIVITIESPayments on debt, net


(13,800
)


(19,441
)Debt issue costs


(4,141
)


-0-Purchase of treasury stock


(954
)


-0-Purchase of 8.375% senior subordinated notes


-0-



(5,108
)Exercise of stock options


-0-



688Net Cash Used by Financing Activities


(18,895
)


(23,861
)Increase (Decrease) in Cash and Cash Equivalents


12,651



1,552Cash and Cash Equivalents at Beginning of Period


23,098



17,825Cash and Cash Equivalents at End of Period

$
35,749


$
19,377Taxes paid

$
1,241


$
2,577Interest paid


13,169



12,506    6




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIESNOTES TO UNAUDITED CONDENSED CONSOLIDATED
    FINANCIAL STATEMENTS 
    September 30, 2010
    (Dollars and shares in thousands, except per share
    amounts)
  NOTE A 
    Basis of
    Presentation    Form 10-Q Regulation S-X. Form 10-K
  NOTE B 
    Segments  tm tm just-in-time point-of-use
 7




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
    Three Months Ended


Nine Months EndedSeptember 30,


September 30,2010


2009


2010


2009Net sales:Supply Technologies

$
103,885


$
82,464


$
295,308


$
242,879Aluminum products


35,554



31,663



109,714



75,656Manufactured products


63,547



54,470



187,968



194,717$
202,986


$
168,597


$
592,990


$
513,252Income (loss) before income taxes:Supply Technologies

$
6,428


$
2,078


$
16,223


$
5,509Aluminum products


1,913



(1,337
)


6,148



(6,793
)Manufactured products


8,258



3,413



20,787



20,49816,599



4,154



43,158



19,214Corporate expenses


(3,769
)


(3,196
)


(10,997
)


(9,901
)Gain on purchase of 8.375% senior subordinated notes


-0-



2,011



-0-



5,107Gain on acquisition of business


2,210



-0-



2,210



-0-Asset impairment charge


(3,539
)


-0-



(3,539
)


-0-Interest expense


(6,469
)


(5,897
)


(18,072
)


(17,996
)Income (loss) before income taxes

$
5,032


$
(2,928
)

$
12,760


$
(3,576
)   September 30,


December 31,2010


2009Identifiable assets were as follows:Supply Technologies

$
244,494


$
207,729Aluminum products


86,430



76,443Manufactured products


182,336



178,715General corporate


34,689



39,381$
547,949


$
502,268   NOTE C 
    Recent
    Accounting Pronouncements  No. 2010-06, No. 2010-06
  No. 2009-13, No. 2009-13
 8




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
  No. 2009-13
  ASC 810-10,
  NOTE D 
    Inventories    September 30,


December 31,2010


2009Finished goods

$
118,199


$
100,309Work in process


24,319



26,778Raw materials and supplies


50,503



55,029$
193,021


$
182,116   NOTE E 
    Shareholders
    Equity    NOTE F 
    Net
    Income Per Common Share    Three Months Ended


Nine Months EndedSeptember 30,


September 30,2010


2009


2010


2009NUMERATORNet income (loss)

$
6,184


$
(3,224
)

$
11,665


$
(5,414
)DENOMINATORDenominator for basic earnings per share  weighted
    average shares


11,386



11,011



11,282



10,931Effect of dilutive securities:Employee stock options(a)


438



-0-



491



-0-Denominator for diluted earnings per share  weighted
    average shares and assumed conversions


11,824



11,011



11,773



10,931Amounts per common share:Basic

$
.54


$
(.29
)

$
1.03


$
(.50
)Diluted

$
.52


$
(.29
)

$
.99


$
(.50
)  9




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
    (a)
    
    No employee stock options were added for this period as the
    addition of 358,000 shares in the nine months ended
    September 30, 2009 and 478,000 shares in the three
    months ended September 30, 2009 would result in
    anti-dilution because the Company reported a net loss in that
    period.        NOTE G 
    Stock-Based
    Compensation    NOTE H 
    Pension
    Plans and Other Postretirement Benefits    Pension Benefits


Postretirement BenefitsThree Months


Nine Months


Three Months


Nine MonthsEnded September 30,


Ended September 30,


Ended September 30,


Ended September 30,2010


2009


2010


2009


2010


2009


2010


2009Service costs

$
81


$
123


$
243


$
369


$
9


$
24


$
27


$
72Interest costs


643



694



1,929



2,082



248



296



744



888Expected return on plan assets


(1,984
)


(1,758
)


(5,952
)


(5,275
)


-0-



-0-



-0-



-0-Transition obligation


(10
)


(10
)


(30
)


(30
)


-0-



-0-



-0-



-0-Amortization of prior service cost


15



32



45



96



(24
)


-0-



(72
)


-0-Recognized net actuarial loss


82



231



246



693



107



119



321



357Benefit (income) costs

$
(1,173
)

$
(688
)

$
(3,519
)

$
(2,065
)

$
340


$
439


$
1,020


$
1,317    10




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
  NOTE I 
    Comprehensive
    Income   Three Months Ended


Nine Months EndedSeptember 30,


September 30,2010


2009


2010


2009Net income (loss)

$
6,184


$
(3,224
)

$
11,665


$
(5,414
)Foreign currency translation


5,084



2,245



(745
)


1,893Unrealized loss on marketable securities, net of tax


-0-



-0-



-0-



413Pension and post retirement benefit adjustments, net of tax


447



373



837



1,082Total comprehensive income (loss)

$
11,715


$
(606
)

$
11,757


$
(2,026
)     September 30,


December 31,2010


2009Foreign currency translation adjustment

$
6,205


$
6,950Pension and postretirement benefit adjustments, net of tax


(11,227
)


(12,064
)$
(5,022
)

$
(5,114
)   NOTE J 
    Accrued
    Warranty Costs    2010


2009Balance at January 1

$
2,760


$
5,402Claims paid during the year


(789
)


(2,456
)Additional warranties issued during the first nine months


1,416



1,312Balance at September 30

$
3,387


$
4,258   NOTE K 
    Income
    Taxes       11




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
    NOTE L 
    Fair
    Value Measurements    Level 1
  Level 2
  Level 3
    NOTE M 
    Asset
    Impairment    NOTE N 
    Financing
    Arrangement   12




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
    September 30,


December 31,2010


20098.375% senior subordinated notes due 2014

$
183,835


$
183,835Revolving credit


92,400



101,200Term loan A


26,600



28,000Term loan B


9,600



12,000Other


9,922



8,962322,357



333,997Less current maturities


12,115



10,894Total

$
310,242


$
323,103   NOTE O 
    Accounts
    Receivable    NOTE P 
    Acquisitions    Accounts receivable

$
9,059Inventories


16,711Prepaid expenses and other current assets


42Property, plant and equipment


299Customer relationships


990Accounts payable


(5,047
)Accrued expenses


(330
)Deferred tax liability


(1,354
)Gain on acquisition


(2,210
)Total estimated purchase price

$
18,160  13




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##### Table of Contents



PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
  NOTES TO
    UNAUDITED CONDENSED CONSOLIDATED FINANCIAL
    STATEMENTS  (Continued)
      Accounts receivable

$
1,918Inventories


1,000Property, plant and equipment


2,800Accounts payable


(2,314
)Accrued expenses


(516
)Goodwill


4,572Total purchase price

$
7,460     Three Months Ended


Nine Months EndedSeptember 30,


September 30,2010


2009


2010


2009Pro forma revenues

$
216,082


$
182,125


$
642,685


$
553,716Pro forma net income


5,010



(2,995
)


9,043



(8,511
)  14




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##### Table of Contents



REPORT OF
    INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM             
    15




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##### Table of Contents



Item 2.
    Managements
    Discussion and Analysis of Financial Condition and Results of
    Operations    Executive
    Overview
  tm tm tm just-in-time point-of-use sub-assemblers
         16




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##### Table of Contents



Critical
    Accounting Policies
  Form 10-K. Form 10-Q.
  Results
    of Operations
  Nine
    Months 2010 versus Nine Months 2009
  Net
    Sales by Segment:
  Nine MonthsEndedSeptember 30,





Percent2010


2009


Change


Change(Dollars in millions)Supply Technologies

$
295.3


$
242.9


$
52.4



22
%Aluminum Products


109.7



75.7



34.0



45
%Manufactured Products


188.0



194.7



(6.7
)


(3
)%Consolidated Net Sales

$
593.0


$
513.3


$
79.7



16
%     Cost
    of Products Sold & Gross Profit:
  Nine MonthsEndedSeptember 30,





Percent2010


2009


Change


Change(Dollars in millions)Consolidated cost of products sold

$
495.4


$
437.4


$
58.0



13
%Consolidated gross profit

$
97.6


$
75.9


$
21.7



29
%Gross Margin


16.5
%


14.8
%      17




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##### Table of Contents



Selling,
    General & Administrative (SG&A)
    Expenses:
  Nine MonthsEndedSeptember 30,



Percent2010

2009

Change

Change(Dollars in millions)Consolidated SG&A expenses

$
65.5


$
66.5


$
(1.0
)


(2
)%SG&A percent


11.0
%


13.0
%     Gain
    on Purchase of 8.375% Senior Subordinated
    Notes:
    Interest
    Expense:
 Nine MonthsEndedSeptember 30,



Percent2010

2009

Change

Change(Dollars in millions)Interest expense

$
18.1


$
18.0


$
0.1


1%Average outstanding borrowings

$
324.2


$
371.2


$
(47.0
)

(13)%Average borrowing rate


7.44
%


6.46
%


98


basis points     Income
    Tax:
    Results
    of Operations
  Third
    Quarter 2010 versus Third Quarter 2009
  Net
    Sales by Segment:
 Three MonthsEndedSeptember 30,





Percent2010


2009


Change


Change(Dollars in millions)Supply Technologies

$
103.9


$
82.5


$
21.4



26
%Aluminum Products


35.6



31.6



4.0



13
%Manufactured Products


63.5



54.5



9.0



17
%Consolidated Net Sales

$
203.0


$
168.6


$
34.4



20
%  18




---



##### Table of Contents



Cost
    of Products Sold & Gross Profit:
  Three MonthsEndedSeptember 30,





Percent2010


2009


Change


Change(Dollars in millions)Consolidated cost of products sold

$
168.0


$
145.9


$
22.1



15
%Consolidated gross profit

$
35.0


$
22.7


$
12.3



54
%Gross Margin


17.2
%


13.5
%       SG&A
    Expenses:
  Three MonthsEndedSeptember 30,



Percent2010

2009

Change

Change(Dollars in millions)Consolidated SG&A expenses

$
22.2


$
21.7


$
.5



2
%SG&A percent


10.9
%


12.9
%     Gain
    on Purchase of 8.375% Senior Subordinated
    Notes:
    Interest
    Expense:
  Three MonthsEndedSeptember 30,



Percent2010

2009

Change

Change(Dollars in millions)Interest expense

$
6.5


$
5.9


$
.6


10%Average outstanding borrowings

$
315.4


$
357.1


$
(41.7
)

(12)%Average borrowing rate


8.24
%


6.61
%


163


basis points  19




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##### Table of Contents



Income
    Tax:
    Liquidity
    and Sources of Capital
        and/or
   20




---



##### Table of Contents



Seasonality;
    Variability of Operating Results
      Forward-Looking
    Statements
  Form 10-Q
 21




---



##### Table of Contents



Review By
    Independent Registered Public Accounting Firm
    Item 3.
    Quantitative
    and Qualitative Disclosure About Market Risk        Item 4.
    Controls
    and Procedures  Rules 13a-15(e)
     22




---



##### Table of Contents



PART II



OTHER
    INFORMATION  Item 1.
    Legal
    Proceedings             23




---



##### Table of Contents



Item 1A.
    Risk
    Factors  Form 10-K
  Item 2.
    Unregistered
    Sales of Equity Securities and Use of Proceeds    Total NumberTotal





of Shares


Maximum Number ofNumber


Average


Purchased as


Shares That May Yet Beof Shares


Price Paid


Part of Publicly


Purchased Under thePeriod

Purchased


Per Share


Announced Plans(1)


Plans or ProgramJuly 1  July 31, 2010


4,767


$
15.11



-0-



340,920August 1  August 31, 2010


232
(2)


11.83



-0-



340,920September 1  September 30, 2010


9,735
(2)


11.59



-0-



340,92014,734


$
12.76



-0-



340,920     (1)
    
    In 2006, the Company announced a share repurchase program
    whereby the Company may repurchase up to 1.0 million shares
    of its common stock.(2)
    
    Consist of shares of common stock the Company acquired from
    recipients of restricted stock awards at the time of vesting of
    such awards in order to settle recipient withholding tax
    liabilities.  Item 6.
    Exhibits    4
.1

Consent and Amendment No. 1 to Third Amended and Restated
    Credit Agreement4
.2

Consent and Amendment No. 2 to Third Amended and Restated
    Credit Agreement10
.1

Asset Purchase Agreement By and Among Assembly Component
    Systems, Inc., Lawson Products, Inc., Supply Technologies LLC
    and Park-Ohio Industries, Inc.10
.2

Bill of Sale by Rome Die Casting LLC and Johnny Johnson in favor
    of General Aluminum Mfg. Company15


Letter re: unaudited interim financial information31
.1

Principal Executive Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200231
.2

Principal Financial Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200232


Certification requirement under Section 906 of the
    Sarbanes-Oxley Act of 2002  24




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##### Table of Contents



SIGNATURE        By
    /s/  Jeffrey
    L. Rutherford   Title:
    Vice President and Chief Financial Officer    25




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##### Table of Contents



EXHIBIT INDEX
    QUARTERLY REPORT ON
    FORM 10-Q PARK-OHIO
    HOLDINGS CORP. AND SUBSIDIARIES
    FOR THE QUARTER ENDED SEPTEMBER 30, 2010
  Exhibit4
.1

Consent and Amendment No. 1 to Third Amended and Restated
    Credit Agreement4
.2

Consent and Amendment No. 2 to Third Amended and Restated
    Credit Agreement10
.1

Asset Purchase Agreement By and Among Assembly Component
    Systems, Inc., Lawson Products, Inc., Supply Technologies LLC
    and Park-Ohio Industries, Inc.10
.2

Bill of Sale by Rome Die Casting LLC and Johnny Johnson in favor
    of General Aluminum Mfg. Company15


Letter re: unaudited interim financial information31
.1

Principal Executive Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200231
.2

Principal Financial Officers Certification Pursuant to
    Section 302 of the Sarbanes-Oxley Act of 200232


Certification requirement under Section 906 of the
    Sarbanes-Oxley Act of 2002  26