# EDGAR Filing Document

**Accession Number:** 0002039072
**File Stem:** 0000000000-25-009403
**Filing Date:** 2025-9
**Character Count:** 31279
**Document Hash:** bbb3d844aee67f73b2441c17af2ee14f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009403.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0000000000-25-009403

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250901

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAVION HEALTHCARE PLC
- **CENTRAL INDEX KEY:** 0002039072
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** G4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-289205

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CUBE BUILDING
- **STREET 2:** MONAHAN ROAD
- **CITY:** CORK
- **PROVINCE COUNTRY:** L2
- **ZIP:** T12 H1XY
- **BUSINESS PHONE:** 357 25040052

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CUBE BUILDING
- **STREET 2:** MONAHAN ROAD
- **CITY:** CORK
- **PROVINCE COUNTRY:** L2
- **ZIP:** T12 H1XY
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001683168-25-005601

## Text-Extract

```

                                                            August 31, 2025

Jack Kaye
Chief Executive Officer
Davion Healthcare Plc
The Cube Building, Monahan Road
Cork, T12 H1XY, Ireland

       Re: Davion Healthcare Plc
           Registration Statement on Form F-1
           Filed August 4, 2025
           File No. 333-289205
Dear Jack Kaye:

       We have reviewed your registration statement and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form F-1
Cover Page

1.     Please revise your cover page to disclose that you are registering
25,000,000 ordinary
       shares, and clarify whether these ordinary shares are being registered
as a secondary
       resale transaction. Please also advise whether the ordinary shares being
registered are
       to be offered on a delayed or continuous basis pursuant to Rule 415
under the
       Securities Act, and identify each potential selling shareholder, as
applicable. Your
       disclosure should include the number of ordinary shares held by each of
the selling
       shareholders and the portion of those ordinary shares that may be sold
pursuant to this
       registration statement, as well as the number of ordinary shares that
may be sold in
       reliance on Rule 144 of the Securities Act. If no shares are being
offered by the
       Company or by any selling shareholders, please consider whether the
shares should be
       registered under the Exchange Act using Form 10 rather than Form F-1.
2.     We note your disclosure on page 3 that the anticipated opening price is
$10.00 per
 August 31, 2025
Page 2

       ordinary share, and on page 61 that "the opening trading price will be
determined by
       buy and sell orders collected by Nasdaq's designated market maker."
Please revise
       your cover page to disclose your opening price, and the process by which
your
       opening price will be determined. Please also disclose your financial
advisor and their
       role in that process. Please also revise your summary to include
corresponding
       disclosures. We refer to your disclosure on page 61 that "[i]n order to
comply with
       NASDAQ Global Market listing requirements, [you have] appointed a FINRA-
       registered marketmaker to facilitate the opening of trading and to
provide continuous
       bid and ask quotations."
3.     Please revise your cover page to disclose the duration of the offering.
Prospectus Summary, page 1

4.     Please revise your summary to briefly discuss your current pipeline of
       products, including BreastCheck, FootFlow, Testic, ThermaDerm and any
other
       products in development, emphasizing the current state of development
and regulatory
       approvals of each. In particular, please also note the timing for
commercialization and
       the markets in which you intend to sell each product. Please also
clarify the date that
       each product received their regulatory approvals.
5.     Please revise your summary to disclose that you are a pre-revenue
company that has
       not generated any revenue and do not expect to generate revenue until
the second half
       of 2025 at the earliest. Please also note that during the year ended
December 31, 2024,
       you incurred an operating loss of    1,320,353.
6.     Please revise your summary to note, as you do on page 56, that certain
of your
       directors and executive officers have agreed to a 90 day lock-up period
during which
       they will not sell or transfer their ordinary shares. Please also revise
to note the
       directors and executive officers that have entered into the lock-up
agreement, and file
       the lock-up agreement as an exhibit to your registration statement.
Our business and prospects depend significantly on our ability to build our
product brands...,
page 4

7.     Please briefly explain your annual BreastCheck Day.
Risk Factors, page 4

8.     Please revise your risk factor disclosure to discuss the risk to
investors stemming from
       your direct listing. In particular, please consider the risk to
investors from increased
       price and market volatility, the process for the listing and setting of
the opening
       trading price of your ordinary shares, the lack of safeguards associated
with a
       traditional underwritten offering, that the opening trading price of
your ordinary
       shares may not be related to historical sales prices, uncertainty
associated with the fact
       that few companies have undertaken direct listings to date, and the
challenges the
       tracing requirement could pose for potential shareholders in relation to
securities
       liability claims under Section 11 and Section 12 of the Securities Act
for a direct
       listing versus a traditional IPO.
We could experience cost increases or disruptions in supply of raw materials or
other
 August 31, 2025
Page 3

components used in BreastCheck, page 4

9.     We note your disclosure that "[yo]ur manufacturer of BreastCheck could
incur
       significant costs related to procuring raw materials required to
manufacture and
       assemble BreastCheck," and that "[v]arious raw materials are used in the
manufacture
       of BreastCheck." Please revise to disclose these raw materials and their
source. Please
       also revise to identify NeuRX Health Inc as the manufacturer and
distributor of
       BreastCheck, as you do on page 28.
You may face difficulties in protecting your interests, and your ability to
protect your rights
through U.S. courts may be limited..., page 11

10.    We note your disclosure that "[c]ertain corporate governance practices
in Ireland,
       which is [y]our home country, differ significantly from requirements for
companies
       incorporated in other jurisdictions such as the United States.
Currently, [you] do not
       plan to rely on home country practice with respect to any corporate
governance
       matter." However, on page 12, you note that "[b]ecause [you] are a
foreign private
       issuer under the Exchange Act, [you] are exempt from certain provisions
of the
       securities rules and regulations in the United States that are
applicable to U.S.
       domestic issuers." Please reconcile these disclosures, and advise
whether you will be
       relying on Irish home country practice pursuant to the foreign private
issuer
       exemptions.
Expenses of Issuance and Distribution, page 14

11.    Please explain the source of funds that will be used to pay the
estimated $871,900 of
       expenses in connection with the registration of your shares given that
you have never
       generated revenue, have de minimis cash on hand and will not receive any
proceeds
       from the registration of your shares in a direct listing.
Capitalization, page 15

12.    We note the cash and cash equivalents balance presented within
Capitalization uses
       amounts as of December 31, 2023. Please update for consistency with
December 31,
       2024 balances.
Corporate History And Structure, page 16

13.    We note that Davion Healthcare Plc. (Cyprus) issued 12,258,458 ordinary
shares in
       2022, along with a further 7,741,542 ordinary shares in 2024 and an
additional
       5,000,000 ordinary shares in 2024. Please disclose the price at which
these ordinary
       shares were sold and briefly discuss the nature of each of these
transactions, including
       whether they were transactions exempt from registration under the
Securities Act.
       Please also revise your risk factor disclosures, as applicable, to note
that recent sales
       prices for your ordinary shares may bear little or no relation to the
trading price at or
       subsequent to the opening of trading of the ordinary shares on Nasdaq.
Management's Discussion And Analysis Of Consolidated Financial Condition And
Results
Of Operations
Overview of Business Operations, page 23
 August 31, 2025
Page 4

14.    We note your disclosure on page 24 that "it can only be assumed that
there is a large
       and open market of women who would wish to monitor their health in the
privacy of
       their own home, particularly given that the accuracy level [of
BreastCheck] is the
       same as a mammogram." Please substantiate your claim that BreastCheck
has the
       same accuracy level as a mammogram.
Operating Results, page 27

15.    Please provide a more detailed discussion of the material factors
impacting the
       decrease in expenses, and trends management expects in upcoming periods.
Please
       discuss any material events and uncertainties that would cause reported
financial
       information not to be necessarily indicative of future operating results
or of future
       financial condition. As a pre-revenue company focusing on research and
development,
       please also provide a breakdown of your research and development by
product, by
       function of costs (e.g. clinical, regulatory application), or by nature
of costs (e.g.
       payroll, outsourcing consultant). Refer to Item 5.A of Form 20-F.
16.    Please revise to explain the decline in your research and development
expenses during
       the comparative period.
17.    We note your disclosure on page 28 that "the Company secured a
significant
       agreement with NeuRX Health Inc of Rhode Island, USA, [during the year
ending
       December 31, 2024] for the manufacturing and distribution of
BreastCheck," and that
       "[t]he agreement will provide a steady revenue stream in the form of
payments and
       annual royalties based on product manufacturing and distribution
volumes." We also
       note that an outline agreement was filed with NeuRX Health as Exhibit
10.2 to the
       registration statement. Please revise to disclose the material terms of
your agreement
       with NeuRX Health, including payments and annual royalties due under the
       agreement. Please also advise if a final agreement has been entered into
with NeuRX,
       and if so, file such agreement as an exhibit to your registration
statement. Refer to
       Item 10. C. of Form 20-F.
Liquidity and Capital Resources, page 28

18.    We note your disclosure regarding the Company   s reliance on the
personal financial
       support of the Chief Executive Officer, who has provided all funding to
date. We also
       note on page 52 you state that the financial support is provided through
Malbrite Ltd.,
       a Company owned by Jack Kaye.

             Please reconcile and expand your disclosures to provide
information on material
           terms of any agreement between the Company and the provider of
financial
           support.
             We note that Malbrite Ltd. is not listed as an affiliate
shareholder on page 52, so it
           is not clear how the Company is settling any liabilities from the
financial support
           it receives. Please include Malbrite Ltd in the listing of affiliate
shareholders if
           necessary. Refer to Item 404 of Regulation S-K and Item 7.B of Form
20-F.
             As a related matter, tell us your consideration to report the
advances from related
           parties as operating cash inflow rather than financing cash inflow
in your
           statement of cash flow at F-5.
 August 31, 2025
Page 5

Directors, page 29

19.    Please explain why the majority of your board resigned in April 2024.
Directors' Report, page 30

20.    Please revise your disclosure to briefly discuss the reason for the
inclusion of this
       report.
21.    Please reconcile your disclosures beginning on page 29 and throughout
the section
       titled "Directors' Report" with your disclosures in the section titled
"Management"
       starting on page 46. As an example only, we note that Kevin Riches,
Susan M. King,
       and Julian F. Sluyters are identified as non-executive directors of the
company on
       page 46, although the disclosure on page 29 notes that they resigned in
April 2024.
       We also refer to your disclosure on page 31 that "[i]n January 2025, an
Audit
       Committee was established comprising of three non-executive directors,
Sir Eric
       Peacock, Susan King and Julian Sluyters."
22.    Please revise to briefly discuss the role of Kurdam Limited as secretary
to the
       company, and the Bank of Cyprus and the Bank of Ireland as bankers to
the company.
Risks Relating to Our Business, page 33

23.    Please revise to include all risk factors under the section titled "Risk
Factors" starting
       on page 4. Please also remove any duplicate risk factor disclosures.
We have a limited operating history, page 34

24.    We note your statement that you were formed on November 29, 2022 with no
real
       activity until the commencement of 2023, though your proto-type
BreastCheck
       product has been held privately for some time. Please clarify what you
mean by "no
       real activity" in this context and explain the previous private
ownership of your
       product. Your disclosure should explain who developed your product, how
you
       acquired it and how long you have owned it.
We could experience cost increases or disruptions in supply of raw materials or
other
components used in BreastCheck, page 36

25.    Please advise whether you or a third-party manufacturer procure the raw
materials
       required to manufacture and assemble BreastCheck. We note your
disclosure on page
       36 that "[you] incur significant costs related to procuring raw
materials required to
       manufacture and assembling BreastCheck" and "[yo]ur product BreastCheck
uses
       multiple parts which [you] source from numerous sources." We also refer
to your
       disclosure on page 4 that "[yo]ur manufacturer of BreastCheck could
incur significant
       costs related to procuring raw materials required to manufacture and
assemble
       BreastCheck."
Our future growth is dependent on the demand for, and upon consumers'
willingness to adopt
BreastCheck, page 37

26.    Please revise to define "new energy BreastCheck" and explain how if
differs from
       BreastCheck.
 August 31, 2025
Page 6

BreastCheck, page 41

27.   Please revise to briefly discuss how the technology in each of
BreastCheck, FootFlow
      and Testic operates to collect temperature data from users. As an example
only, we
      note your disclosure on page 41 that "BreastCheck averages temperature at
three areas
      on each breast. By comparing the temperature of corresponding areas of
one breast to
      the other, and entering the results on [y]our Mobile App, results can be
interpreted
      immediately." Please also explain how results can be interpreted
immediately and
      advise on the data output presented by the mobile application, including
whether the
      application provides a diagnosis for users. Provide corresponding
disclosures for each
      of your products and/or product candidates, as applicable.
28.   We note your disclosure on page 41 that "the technology behind
BreastCheck is FDA
      registered in the USA, and also registered with the relevant regulatory
authorities in
      the EU and the UK." We also note your disclosure on page 24 that
BreastCheck "was
      originally FDA approved for sale but at the time of approval, it was only
licensed for
      sale through clinicians rather than an over-the-counter product that
could be
      purchased from pharmacies. BreastCheck will now be available to be sold
over the
      counter through Pharmacists and over the internet, with an on line or
mobile app
      results review, providing immediate results." Please advise whether you
required a
      new FDA approval for the over-the-counter sale of BreastCheck and
FootFlow, and if
      so, please disclose whether this approval was obtained, the nature of the
approval and
      the date of the approval. Please also advise whether similar approvals
are required to
      offer your other products, such as Testic over the counter or from
regulatory bodies in
      other jurisdictions where you intend to sell your products.
29.   We note your reference on page 41 to BreastCheck being "a safe, reliable,
low-cost,
      and accurate way to routinely monitor for breast abnormalities," and your
reference on
      page 44 to FootFlow being "a safe, reliable and accurate way to routinely
monitor foot
      temperatures which can be used as an adjunct to established procedures
for the
      detection and/or treatment of both PAD and Diabetes, amongst other
medical
      conditions." Please revise to explain the basis for these claims
regarding safety and
      efficacy, including the results of any clinical studies and/or trials
supporting these
      claims.
Business
Overview, page 41

30.   We note your disclosure on page 41 that you use "third party Research and
      Development (Universities and specialized companies) together with
outsourced
      manufacturing and design, to make products, which are then patented
(where
      applicable), manufactured, sold and internationally distributed through
licensing
      agreements." Please revise to discuss the terms of any material contracts
with
      universities and specialized companies for third party research and
development, and
      licensing agreements. File any such agreements as exhibits to your
registration
      statement. Refer to Item 10.C. of Form 20-F and Item 601(b)(10) of
Regulation S-K.
      Please also revise to provide a more fulsome overview of your current
sale and
      distribution process through licensing agreements, including the markets
covered by
      these agreements.
 August 31, 2025
Page 7

31.    Please revise to discuss your near-term expansion plans, including the
timing and
       scope of any such expansion. We refer to your disclosure on page 7 that
you
       "have expanded [y]our operations, and as [you] ramp up [y]our
production, further
       significant expansion will be required, especially in connection with
potential
       increased sales, expansion of [y]our product range." We also refer to
your disclosure
       on page 33 that "[you] plan to eventually commence [y]our own
manufacturing in-
       house."
32.    Please revise to discuss your clinical studies and/or trials. In
particular, please disclose
       the date(s) and location(s) of any trial(s), the sponsor(s), the number
of participants,
       including how participants were selected, the results of the trial(s),
including how
       results were measured, key assumptions, and whether statistical
significance was
       demonstrated, including supporting p-values, as appropriate. Please also
disclose
       whether any of the parties involved, including the sponsor(s) in the
trial(s), are
       affiliates or partners of Davion Healthcare. We refer to your disclosure
on page 27
       that "[s]ince [y]our inception, [y]our focus has been on the
development, research, and
       registration of a portfolio of innovative medical devices, which [you]
anticipate will
       form the foundation of [y]our future revenue streams. These activities
have required
       significant investment in product development, clinical trials,
regulatory approvals,
       and intellectual property protection."
33.    Please revise to include a description of the material effects of
government regulations
       on your business, including but not limited to FDA, CE and UKCA
regulations. In
       particular, please also discuss the process for FDA approval of Class I
medical
       devices and over the counter products, as applicable. Please also advise
whether you
       intend to apply for any government and/or third-party reimbursements in
connection
       with the sale of your products. Refer to Item 4.B. of Form 20-F.
34.    We note your statement that "[t]he medical need for this product is
overwhelming and
       undeniable." Please provide the basis for this statement or state that
it is the belief of
       management.
Employees, page 44

35.    We note your disclosure that "[a]s of June 1, 2025, [you] had no
full-time employees."
       Please advise whether you have any part-time employees or how you
conduct your
       business operations without the use of any full-time employees.
FootFlow, page 44

36.    Please revise to discuss your "proprietary technology platform"
referenced on pages
       26 and 44.
Intellectual Property, page 44

37.    We note your disclosure on page 44 that "[you] have developed a number
of
       proprietary systems and technologies," and that "[you] rely on a
combination of
       patents, patent applications, trade secrets, including employee and
third party
       nondisclosure agreements, copyright laws, trademarks, intellectual
property licenses
       and other contractual rights to establish and protect [y]our proprietary
rights in [y]our
       technology." Please expand your disclosure relating to your patent
portfolio and
 August 31, 2025
Page 8

       identify for each material patent and patent application, as applicable,
(a) the scope
       and technology of each such patent or patent application, (b) the type
of patent
       protection, (c) the jurisdiction and (d) expiration dates. If you have a
significant
       number of material patents or other intellectual property, please
consider adding
       tabular disclosure for ease of reference.
Management, page 46

38.    Please revise this section to provide disclosures compliant with Item
6. A. of Form 20-
       F. As an example only, please advise when each of the executive officers
and
       directors named on page 46 was appointed to their position.
Board of Directors, page 48

39.    We note your disclosure that "[yo]ur board of directors will consist of
six directors
       upon the SEC   s declaration of the effectiveness of [y]our registration
statement on
       Form F-1." Please disclose the names of the six directors that will sit
on your board.
       We note that you have named four directors on page 46. Please also
advise whether
       your board will consist of a majority of independent directors.
Agreements and Indemnification Agreements, page 50

40.    Please disclose the material terms of the executive agreements with Jack
Kaye and
       David Over, including their base salaries, any bonus provisions, and
termination and
       severance provisions. Please also file the executive agreements as
exhibits to your
       registration statement. Refer to Item 601 of Regulation S-K.
Compensation of Directors and Executive Officers, page 51

41.    Please provide compensation information for the last full financial year
for your
       directors and executive officers, including the amount of compensation
paid, and
       benefits in kind granted, to such persons and the total amounts set
aside or accrued to
       provide pension, retirement or similar benefits. Refer to Item 6.B. of
Form 20-F.
42.    You state that your Chief Executive Officer and the Chief Commercial
Officer receive
       under service contracts a combined annual income in total of
3,000,000 and that your
       four non-executive Directors whose remuneration will commence on listing
of the
       Company   s Ordinary Shares and will receive a combined annual income of
   600,000.
       Please disclose the source of funds for these payments given that you
have never
       generated revenue, have de minimis cash on hand and will not receive any
proceeds
       from the registration of your shares in a direct listing.
Principal Shareholders, page 52

43.    Please revise this section to include disclosures compliant with Item
7. A. of Form 20-
       F. As an example only, any ordinary shares controlled by Jack Kaye, such
as ordinary
       shares held by Rallison Ltd and Rallison Corp. should be included in Mr.
Kaye's total
       percentage of share capital ownership.
Related Party Transactions, page 52

44.    Please revise to disclose each of the related party transactions between
Jack Kaye and
 August 31, 2025
Page 9

       Davion Healthcare, including the material terms of any agreements with
Jack Kaye,
       and the amounts provided to the company pursuant to these transactions
since the
       beginning of the preceding three financial years. File any such
agreements as exhibits
       to your registration statement. Please also revise this section to
include the disclosures
       required by Item 7.B. of Form 20-F for each of the related party
transactions discussed
       on F-21.
Plan Of Distribution, page 61

45.    Please revise this section to provide additional disclosure regarding
the role of your
       financial advisor in connection with the direct listing. In particular,
please discuss the
       financial advisor's role in determining the opening price in accordance
with Nasdaq
       listing rules, explain the methods by which indicative opening prices
will be made
       available to market participants, and note any additional services
expected to be
       provided by the financial advisor, as well as any limitations regarding
their role in
       connection with the direct listing. Please also clarify whether you
and/or any selling
       shareholders were involved in the setting of the opening price of the
ordinary shares.
Note 7. Intangible Assets, page F-13

46.    Please address the following comments related to your capitalized
intangibles.

             Please revise to disclose the detailed terms of the purchase
agreement for the
           intellectual property rights, including the parties involved, the
development stage
           of the acquired intellectual property rights, the payment terms
including any
           future payment obligations such as royalties.
             We note your disclosure that you acquired the intellectual
property rights at the
           initial fair value of    65 million in exchange for 12,258,458
shares, and that they
           were recognized as intangible assets under IAS 38 and were measured
initially at
           cost. Please tell us if the cost of the intangible assets were paid
for by Cyprus and
           how the payment(s) was settled.
             Also tell us and disclose how you determined the initial fair
value of the acquired
           intellectual property rights. If determined by the fair value of
your equity shares,
           provide us an analysis as to how such fair value of your equity
shares compares to
           your other share issuance price, preferably to a third party at
similar time if any; if
           determined by any valuation model, disclose the model and key
assumptions used.
             Disclose the expected amortization period of these capitalized
intangibles.
             For the estimated new fair value of     260 million that was not
recognized due to
           the absence of an active market, please tell us how you have
considered the
           appropriateness of disclosing this balance and the appropriateness
to state that the
           valuation reflects management's view of the asset's economic
potential when such
           revaluation model is not used due to the absence of an active
market, in an audited
           financial statements. In that regard, we also note conflicting
statement in your
           MD&A at page 28 that as of December 31, 2024, the company's    fair
value    of
           total intangible assets (patented and regulatory approved intangible
property),
           increased to    260,000,000, with equity rising to    259,968,393 as
shown in the
           notes to the audited accounts herein. Please revise or advise. If
you elect to refer
 August 31, 2025
Page 10

           to a third-party valuation in the registration statement, revise to
disclose the name
           of the valuation expert, and file a consent as an exhibit. Refer to
Item 10. G of
           Form 20-F and Item 601(b)(23) of Regulation S-K.
Exhibits

47.    Please provide an opinion of counsel as to the legality of the ordinary
shares being
       registered, indicating whether they will, when sold, be legally issued,
fully paid and
       non-assessable. Refer to Item 601(b)(5) of Regulation S-K.
48.    We note that the consent of WithumSmith+Brown filed as Exhibit 23.1
consents to
       the incorporation by reference in the prospectus of their report dated
August 1, 2025.
       Please provide a revised auditor consent noting that the report is
included rather than
       incorporated by reference in the prospectus.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Tayyaba Shafique at 202-551-2110 or Li Xiao at
202-551-4391 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Juan Grana at 202-551-6034 or Conlon Danberg at 202-551-4466 with any
other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Industrial Applications and
                                                             Services
cc:   David E. Price, Esq.

```

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