Document:

Exhibit 10.13
Execution Version
THIS PROMISSORY NOTE (THIS “NOTE”) HAS NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE “SECURITIES ACT”). THIS NOTE HAS BEEN ACQUIRED FOR INVESTMENT ONLY AND MAY NOT BE SOLD, TRANSFERRED OR ASSIGNED IN THE ABSENCE OF REGISTRATION OF THE RESALE THEREOF UNDER THE SECURITIES ACT OR AN OPINION OF COUNSEL REASONABLY SATISFACTORY IN FORM, SCOPE AND SUBSTANCE TO THE COMPANY THAT SUCH REGISTRATION IS NOT REQUIRED.
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PROMISSORY NOTE
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	Principal Amount: $800,000
	Dated as of August 20, 2021

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Acropolis Infrastructure Acquisition Corp., a Delaware corporation (the “Maker”), promises to pay to the order of Acropolis Infrastructure Acquisition Sponsor, L.P., a Cayman Islands exempted limited partnership, or its registered assigns or successors in interest (the “Payee”), or order, the principal sum of Eight Hundred Thousand Dollars ($800,000) or such lesser amount as shall have been advanced by Payee to Maker and shall remain unpaid under this Note on the Maturity Date (as defined below) in lawful money of the United States of America, on the terms and conditions described below. All payments on this Note shall be made by check or wire transfer of immediately available funds or as otherwise determined by the Maker to such account as the Payee may from time to time designate by written notice in accordance with the provisions of this Note. Maker and Payee are entering into this Note in connection with the ongoing working capital needs.
1. Principal. The entire unpaid principal balance of this Note shall be payable on the earlier of: (i) the date on which Maker consummates an initial business combination, or (ii) the liquidation of the Maker in accordance with its amended and restated certificate of incorporation (such earlier date, the “Maturity Date”). The principal balance may be prepaid at any time. Under no circumstances shall any individual, including but not limited to any officer, director, employee or shareholder of the Maker, be obligated personally for any obligations or liabilities of the Maker hereunder.
2. Drawdown Requests. Maker and Payee agree that Maker may request, from time to time, up to Eight Hundred Thousand Dollars ($800,000) in draw downs under this Note to be used for costs and expenses related to Maker’s operating expenses
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or initial business combination. Principal of this Note may be drawn down from time to time prior to the Maturity Date upon written request from Maker to Payee (each, a “Drawdown Request”), provided that each such Drawdown Request is duly authorized by an executive officer of Maker. Each Drawdown Request must state the amount to be drawn down, and must not be an amount less than Ten Thousand Dollars ($10,000). Payee shall fund each Drawdown Request no later than three (3) business days after receipt of a Drawdown Request; provided, however, that the maximum amount of drawdowns outstanding under this Note at any time may not exceed Eight Hundred Thousand Dollars ($800,000). No fees, payments or other amounts shall be due to Payee in connection with, or as a result of, any Drawdown Request by Maker.
3. Interest. Interest shall accrue on the unpaid principal balance of this Note at a rate of 0.14% per annum.
4. Application of Payments. All payments shall be applied first to payment in full of any costs incurred in the collection of any sum due under this Note, including (without limitation) reasonable attorney’s fees, then to the payment in full of any late charges, then to accrued interest thereon to the date of such payment and finally to the reduction of the unpaid principal balance of this Note.
5. Events of Default. The following shall constitute an event of default (“Event of Default”):
(a) Failure to Make Required Payments. Failure by Maker to pay the principal amount and accrued interest due pursuant to this Note within five (5) business days of the Maturity Date.
(b) Voluntary Bankruptcy, Etc. The commencement by Maker of a voluntary case under any applicable bankruptcy, insolvency, reorganization, rehabilitation or other similar law, or the consent by it to the appointment of or taking possession by a receiver, liquidator, assignee, trustee, custodian, sequestrator (or other similar official) of Maker or for any substantial part of its property, or the making by it of any assignment for the benefit of creditors, or the failure of Maker generally to pay its debts as such debts become due, or the taking of corporate action by Maker in furtherance of any of the foregoing.
(c) Involuntary Bankruptcy, Etc. The entry of a decree or order for relief by a court having jurisdiction in the premises in respect of Maker in an involuntary case under any applicable bankruptcy, insolvency or other similar law, or appointing a receiver, liquidator, assignee, custodian, trustee, sequestrator (or similar official) of Maker or for any substantial part of its property, or ordering the winding-up or liquidation of its affairs, and the continuance of any such decree or order unstayed and in effect for a period of 60 consecutive days.
6. Remedies.
(a) Upon the occurrence of an Event of Default specified in Section 5(a) hereof, Payee may, by written notice to Maker, declare this Note to be due immediately
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and payable, whereupon the unpaid interest and principal amount of this Note, and all other amounts payable thereunder, shall become immediately due and payable without presentment, demand, protest or other notice of any kind, all of which are hereby expressly waived, anything contained herein or in the documents evidencing the same to the contrary notwithstanding.
(b) Upon the occurrence of an Event of Default specified in Sections 5(b) or 5(c), the unpaid principal balance of this Note, and all other sums payable with regard to this Note, shall automatically and immediately become due and payable, in all cases without any action on the part of Payee.
7. Waivers. Maker and all endorsers and guarantors of, and sureties for, this Note waive presentment for payment, demand, notice of dishonor, protest, and notice of protest with regard to the Note, all errors, defects and imperfections in any proceedings instituted by Payee under the terms of this Note, and all benefits that might accrue to Maker by virtue of any present or future laws exempting any property, real or personal, or any part of the proceeds arising from any sale of any such property, from attachment, levy or sale under execution, or providing for any stay of execution, exemption from civil process, or extension of time for payment; and Maker agrees that any real estate that may be levied upon pursuant to a judgment obtained by virtue hereof, on any writ of execution issued hereon, may be sold upon any such writ in whole or in part in any order desired by Payee.
8. Unconditional Liability. Maker hereby waives all notices in connection with the delivery, acceptance, performance, default, or enforcement of the payment of this Note, and agrees that its liability shall be unconditional, without regard to the liability of any other party, and shall not be affected in any manner by any indulgence, extension of time, renewal, waiver or modification granted or consented to by Payee, and consents to any and all extensions of time, renewals, waivers, or modifications that may be granted by Payee with respect to the payment or other provisions of this Note, and agrees that additional makers, endorsers, guarantors, or sureties may become parties hereto without notice to Maker or affecting Maker’s liability hereunder.
9. Notices. All notices, statements or other documents which are required or contemplated by this Agreement shall be in writing and delivered (i) personally or sent by first class registered or certified mail, overnight courier service, (ii) by facsimile to the number most recently provided to such party or such other address or fax number as may be designated in writing by such party or (iii) by electronic mail, to the electronic mail address most recently provided to such party or such other electronic mail address as may be designated in writing by such party. Any notice or other communication so transmitted shall be deemed to have been given on the day of delivery, if delivered personally, on the day of receipt of written confirmation, if sent by facsimile or electronic transmission, one (1) business day after delivery to an overnight courier service or five (5) days after mailing if sent by mail.
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10. Construction. THIS NOTE SHALL BE CONSTRUED AND ENFORCED IN ACCORDANCE WITH THE LAWS OF NEW YORK, WITHOUT REGARD TO CONFLICT OF LAW PROVISIONS THEREOF.
11. Severability. Any provision contained in this Note which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof, and any such prohibition or unenforceability in any jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction.
12. Trust Waiver. Notwithstanding anything herein to the contrary, the Payee hereby waives any and all right, title, interest or claim of any kind (“Claim”) in or to any distribution of or from the trust account in which the proceeds of the initial public offering (the “IPO”) conducted by the Maker (including the deferred underwriters discounts and commissions) and the proceeds of the sale of the warrants issued in a private placement concurrent with the consummation of the IPO were deposited, as described in greater detail in the registration statement and prospectus relating to the IPO, and hereby agrees not to seek recourse, reimbursement, payment or satisfaction for any Claim against the trust account for any reason whatsoever.
13. Amendment; Waiver. Any amendment hereto or waiver of any provision hereof may be made with, and only with, the written consent of the Maker and Payee.
14. Assignment. No assignment or transfer of this Note or any rights or obligations hereunder may be made by any party hereto (by operation of law or otherwise) without the prior written consent of the other party hereto and any attempted assignment without the required consent shall be void.
[Signature page follows]
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IN WITNESS WHEREOF, Maker, intending to be legally bound hereby, has caused this Note to be duly executed by the undersigned as of the day and year first above written.
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	Acropolis Infrastructure Acquisition Corp.

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	By:
	/s/ James Crossen

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	Name:
	James Crossen

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	Title:
	Chief Financial Officer, Chief Accounting Officer and Secretary

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Accepted and agreed this 20th day of August, 2021
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Acropolis Infrastructure Acquisition Sponsor, L.P.
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By: AP Caps II Holdings GP, LLC, its general partner
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By: Apollo Principal Holdings III, L.P., its managing member
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By: Apollo Principal Holdings III GP, Ltd., its general partner
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	By:
	/s/ James Elworth
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	Name:
	James Elworth
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	Title:
	Vice President
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DRAWDOWN REQUEST
Dated: August 20, 2021
Acropolis Infrastructure Acquisition
Sponsor, L.P., as Payee under that certain
Promissory Note referred to below
9 West 57th Street, 43rd Floor
New York, NY 10019
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Ladies and Gentlemen:
The undersigned (the “Maker”), refers to the Promissory Note, dated as of August 20, 2021 (as amended, restated, modified and/or supplemented from time to time, the “Promissory Note”), made by the Maker in favor of Acropolis Infrastructure Acquisition Sponsor, L.P., and hereby gives you notice, irrevocably, pursuant to Section 9 of the Promissory Note, that the undersigned hereby requests a drawdown under the Promissory Note, and in that connection sets forth below the information relating to such borrowing (the “Borrowing”):
(i)The business day of the Borrowing is August 20, 2021.
(ii)The aggregate principal amount of the Borrowing is $800,000.00.
(iii)The proceeds from the Borrowing will be used as set forth in Section 2 of the Promissory Note.
The undersigned certifies that no Event of Default (as defined in the Promissory Note) has occurred and is continuing, or would result from such Borrowing or from the application of the proceeds thereof.
IN WITNESS WHEREOF, the undersigned hereby has executed this Drawdown Request as of the date first written above.
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	Very truly yours,

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	ACROPOLIS INFRASTRUCTURE ACQUISITION CORP.

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	By:
	/s/ James Crossen

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	Name:
	James Crossen

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	Title:
	Chief Financial Officer

​Exhibit 10.5

 

CUENTAS INC.

 

2021 SHARE INCENTIVE PLAN

 

1. Purpose.
The Cuentas Inc. 2021 Share Incentive Plan (the “Plan”) is intended to provide incentives which will attract, retain and motivate
highly competent persons as officers, employees and non-employee directors (“Director Participants”), of, and consultants
to, Cuestas Inc. (the “Company”), and its subsidiaries and affiliates, by providing them opportunities to acquire shares of
the Company’s common stock, par value $0.001 per share (the “Common Stock”), or to receive monetary payments based on
the value of such shares pursuant to the Benefits (as defined below) described herein. Additionally, the Plan is intended to assist in
further aligning the interests of the Company’s officers, employees and consultants to those of its other stockholders.

 

2. Administration.

 

a. The
Plan will be administered by a committee (the “Committee”) appointed by the Board of Directors of the Company from among its
members (which may be the Compensation Committee) and shall be comprised, unless otherwise determined by the Board of Directors, solely
of not less than two members who shall be “Non-Employee Directors” within the meaning of Rule 16b-3(b)(3) (or any successor
rule) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The Committee is authorized,
subject to the provisions of the Plan, to establish such rules and regulations as it deems necessary for the proper administration of
the Plan and to make such determinations and interpretations and to take such action in connection with the Plan and any Benefits granted
hereunder as it deems necessary or advisable. All determinations and interpretations made by the Committee shall be binding and conclusive
on all participants and their legal representatives. No member of the Committee and no employee of the Company shall be liable for any
act or failure to act hereunder, except in circumstances involving bad faith, gross negligence or willful misconduct, or for any act or
failure to act hereunder by any other member or employee or by any agent to whom duties in connection with the administration of this
Plan have been delegated. The Company shall indemnify members of the Committee and any agent of the Committee who is an employee of the
Company, a subsidiary or an affiliate against any and all liabilities or expenses to which they may be subjected by reason of any act
or failure to act with respect to their duties on behalf of the Plan, except in circumstances involving such person’s bad faith,
gross negligence or willful misconduct.

 

b. The
Committee may delegate to one or more of its members, or to one or more agents, such administrative duties as it may deem advisable, and
the Committee, or any person to whom it has delegated duties as aforesaid, may employ one or more persons to render advice with respect
to any responsibility the Committee or such person may have under the Plan. The Committee may employ such legal or other counsel, consultants
and agents as it may deem desirable for the administration of the Plan and may rely upon any opinion or computation received from any
such counsel, consultant or agent. Expenses incurred by the Committee in the engagement of such counsel, consultant or agent shall be
paid by the Company, or the subsidiary or affiliate whose employees have benefited from the Plan, as determined by the Committee.

 

     

     

    

 

3. Participants.
Participants will consist of such officers, employees and Director Participants of, and such consultants to, the Company and its subsidiaries
and affiliates as the Committee in its sole discretion determines to be significantly responsible for the success and future growth and
profitability of the Company and whom the Committee may designate from time to time to receive Benefits under the Plan. Designation of
a participant in any year shall not require the Committee to designate such person to receive a Benefit in any other year or, once designated,
to receive the same type or amount of Benefit as granted to the participant in any other year. The Committee shall consider such factors
as it deems pertinent in selecting participants and in determining the type and amount of their respective Benefits.

 

4. Type
of Benefits. Benefits under the Plan may be granted in any one or a combination of (a) Stock Options, (b) Stock Appreciation Rights,
(c) Stock Awards, (d) Performance Awards and (e) Stock Units (each as described below, and collectively, the “Benefits”).
Benefits shall be evidenced by agreements (which need not be identical) in such forms as the Committee may from time to time approve;
provided, however, that in the event of any conflict between the provisions of the Plan and any such agreements, the provisions of the
Plan shall prevail.

 

5. Common
Stock Available Under the Plan. The maximum aggregate number of shares of Common Stock that may be subject to Benefits, including
Incentive Stock Options, granted under this Plan shall be [ ] shares, which may be authorized and unissued or treasury shares, subject
to any adjustments in accordance with Section 13 hereof. Any shares of Common Stock subject to a Stock Option or Stock Appreciation Right
which for any reason is cancelled or terminated without having been exercised, any shares subject to Stock Awards, Performance Awards
or Stock Units which are forfeited, any shares subject to Performance Awards settled in cash, any shares delivered to the Company as part
or full payment for the exercise of a Stock Option or Stock Appreciation Right or any shares delivered to the Company in satisfaction
of any tax withholding arising in connection with any Benefit consisting of shares of Common Stock, as the case may be, shall again be
available for Benefits under the Plan.

 

6. Stock
Options. Stock Options will consist of awards from the Company that will enable the holder to purchase a number of shares of Common
Stock, at set terms. Stock Options may be “incentive stock options”, within the meaning of Section 422 of the Internal Revenue
Code of 1986, as amended (the “Code”, which awards shall be “Incentive Stock Options”), or Stock Options which
do not constitute Incentive Stock Options (“Nonqualified Stock Options”); provided, however, that grants of Incentive Stock
Options may only be made to employees of the Company, a subsidiary corporation or parent corporation and that Incentive Stock Option grants
made prior to approval of the grant of Incentive Stock Options under the Plan by stockholders of the Company shall be subject to such
approval and provided, further, that if stockholder approval of the grant of Incentive Stock Options under the Plan is not obtained within
twelve months of adoption of the Plan by the Board of Directors, any Stock Option granted during the twelve month period after adoption
of the Plan by the Board of Directors that is designated as an Incentive Stock Option shall be treated thereafter as Nonqualified Stock
Option. The Committee will have the authority to grant to any participant, including officers, employees, Director Participants, and consultants,
Nonqualified Stock Options, or, for those participants who are employees of the Company, a subsidiary corporation or parent corporation
both types of Stock Options (in each case with or without Stock Appreciation Rights). Each Stock Option shall be subject to such terms
and conditions consistent with the Plan as the Committee may impose from time to time, subject to the following limitations:

 

a. Exercise
Price. Each Stock Option granted hereunder shall have such per-share exercise price as the Committee may determine at the date of
grant provided that such per share exercise price shall be at least equal to the Fair Market Value; subject to subsection (d), below.

 

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b. Payment
of Exercise Price. The option exercise price may be paid by

 

i. cash;

 

ii. check;

 

iii. surrender
of other shares of Common Stock which (A) shall be valued at its fair market value on the date of exercise, and (B) must be owned free
and clear of any liens, claims, encumbrances or security interests, if accepting such shares, in the sole discretion of the Committee,
shall not result in any adverse accounting consequences to the Company;

 

iv. if
approved by the Committee, as determined in its sole discretion, by a broker-assisted cashless exercise in accordance with procedures
approved by the Committee, whereby payment of the exercise price or tax withholding obligations may be satisfied, in whole or in part,
with shares of Common Stock subject to the Stock Option by delivery of an irrevocable direction to a securities broker (on a form prescribed
by the Committee) to sell shares and to deliver all or part of the sale proceeds to the Company in payment of the aggregate exercise price
and, if applicable, the amount necessary to satisfy the Company’s withholding obligations; or

 

v. by
any other means approved by the Committee, as determined in its sole discretion, including, without limitation, by delivery of a notice
of “net exercise” to the Company, pursuant to which the participant shall receive the number of shares underlying the Stock
Option so exercised reduced by the number of shares equal to the aggregate exercise price of the Stock Option divided by the Fair Market
Value on the date of exercise.

 

c. Exercise
Period. Stock Options granted under the Plan shall be exercisable at such time or times and subject to such terms and conditions as
shall be determined by the Committee; provided, however, that no Stock Option shall be exercisable later than ten years after the date
it is granted. All Stock Options shall terminate at such earlier times and upon such conditions or circumstances as the Committee shall
in its discretion set forth in such Stock Option agreement at the date of grant; provided, however, the Committee may, in its sole discretion,
later waive any such condition.

 

d. Limitations
on Incentive Stock Options. Incentive Stock Options may be granted only to participants who are employees of the Company or one of
its subsidiaries (within the meaning of Section 424(f) of the Code) at the date of grant. The aggregate Fair Market Value (determined
as of the time the Stock Option is granted) of the Common Stock with respect to which Incentive Stock Options are exercisable for the
first time by a participant during any calendar year (under all option plans of the Company and of any parent corporation or subsidiary
corporation (as defined in Sections 424(e) and (f) of the Code, respectively)) shall not exceed $100,000. For purposes of the preceding
sentence, Incentive Stock Options will be taken into account in the order in which they are granted. The per-share exercise price of an
Incentive Stock Option shall not be less than 100% of the Fair Market Value of the Common Stock on the date of grant, and no Incentive
Stock Option may be exercised later than ten years after the date it is granted; provided, however, Incentive Stock Options may not be
granted to any participant who, at the time of grant, owns stock possessing (after the application of the attribution rules of Section
424(d) of the Code) more than 10% of the total combined voting power of all classes of stock of the Company or any parent or subsidiary
corporation of the Company, unless the exercise price is fixed at not less than 110% of the Fair Market Value of the Common Stock on the
date of grant and the exercise of such option is prohibited by its terms after the expiration of five years from the date of grant of
such option. If shares of Common Stock acquired upon exercise of an Incentive Stock Option are disposed of within two (2) years following
the grant date or one (1) year following the transfer of such shares to the participant upon exercise, the participant shall, promptly
following such disposition, notify the Committee in writing of the date and terms of such disposition and provide such other information
regarding the disposition as the Committee may reasonably require.

 

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e. Post-Severance
Exercises. Upon termination of employment of any employee, termination of service on the Board of Directors of a Director Participant
or of the continuing services of any consultant with the Company and all subsidiary corporations and parent corporations of the Company,
any Stock Option previously granted to the employee, Director Participant or consultant, unless otherwise specified by the Committee in
the Stock Option agreement, shall, to the extent not theretofore exercised, terminate and become null and void; provided, however, that:

 

i. if
the employee, Director Participant or consultant shall die while in the employ or service of such corporation at a time when such employee,
Director Participant or consultant was entitled to exercise a Stock Option as herein provided, the legal representative of such employee,
Director Participant or consultant, or such person who acquired such Stock Option by bequest or inheritance or by reason of the death
of the employee, Director Participant or consultant, may, not later than one (1) year from the date of death, exercise such Stock Option,
to the extent not theretofore exercised, in respect of any or all of such number of shares of Common Stock as specified by the Committee
in such Stock Option agreement; and

 

ii. if
the employment of any employee or the continuing services of any Director Participant or consultant to whom such Stock Option shall have
been granted shall terminate by reason of the employee’s, Director Participant’s or consultant’s retirement (at such
age or upon such conditions as shall be specified by the Committee), disability (as described in Section 22(e)(3) of the Code) or dismissal
by the employer other than for cause (as defined below), and while such employee, Director Participant or consultant is entitled to exercise
such Stock Option as herein provided, such employee, Director Participant or consultant shall have the right to exercise such Stock Option
so granted in respect of any or all of such number of shares as specified by the Committee in such Stock Option agreement, at any time
up to and including ninety (90) days after the date of such termination.

 

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In no event, however, shall any person be entitled
to exercise any Stock Option after the expiration of the period of exercisability of such Stock Option or right, as specified in such
Stock Option agreement at the date of grant.

 

If an employee, Director Participant or consultant
is discharged “for cause,” any Stock Option granted hereunder shall, unless otherwise specified by the Committee in the Stock
Option agreement, forthwith terminate with respect to any unexercised portion thereof.

 

If a Stock Option granted hereunder shall be exercised
by the legal representative of a deceased participant or by a person who acquired a Stock Option granted hereunder by bequest or inheritance
or by reason of the death of any employee, Director Participant or consultant or former employee, former Director Participant or former
consultant, written notice of such exercise shall be accompanied by a certified copy of letters testamentary or equivalent proof of the
right of such legal representative or other person to exercise such Stock Option.

 

For the purposes of the Plan, the term “for
cause” shall mean (a) with respect to an employee, Director Participant or consultant who is a party to a written service agreement
with, or, alternatively, participates in a compensation or benefit plan of the Company or a subsidiary corporation or parent corporation
of the Company, which agreement or plan contains a definition of “for cause” or “cause” (or words of like import)
for purposes of termination of employment or services thereunder by the Company or such subsidiary corporation or parent corporation of
the Company, “for cause” or “cause” as defined therein; or (b) in all other cases, as determined by the Committee
or the Board of Directors, in its sole discretion, (i) the willful commission by an employee, Director Participant or consultant of an
act that causes or may cause substantial damage to the Company or a subsidiary corporation or parent corporation of the Company; (ii)
the commission by an employee, Director Participant or consultant of an act of fraud in the performance of such employee’s or consultant’s
duties on behalf of the Company or a subsidiary corporation or parent corporation of the Company; (iii) conviction of the employee, Director
Participant or consultant for commission of a felony in connection with the performance of duties on behalf of the Company or a subsidiary
corporation or parent corporation of the Company; or (iv) the continuing failure of an employee, Director Participant or consultant to
perform the duties of such employee, Director Participant or consultant to the Company or a subsidiary corporation or parent corporation
of the Company after written notice thereof and a reasonable opportunity to be heard and cure such failure are given to the employee,
Director Participant or consultant by the Committee.

 

For the purposes of the Plan, an employment relationship
shall be deemed to exist between an individual and a corporation if, at the time of the determination, the individual was an “employee”
of such corporation for purposes of Section 422(a) of the Code. If an individual is on leave of absence taken with the consent of the
corporation by which such individual was employed, or is on active military service, and is determined to be an “employee”
for purposes of the exercise of a Stock Option, such individual shall not be entitled to exercise such Stock Option during such period
unless such individual shall have obtained the prior written consent of such corporation, which consent shall be signed by the chairman
of the board of directors, the president, a senior vice-president or other duly authorized officer of such corporation.

 

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A termination of employment or services shall
not be deemed to occur by reason of (i) the transfer of an employee or consultant from employment or retention by the Company to employment
or retention by a subsidiary corporation or a parent corporation of the Company or (ii) the transfer of an employee or consultant from
employment or retention by a subsidiary corporation or a parent corporation of the Company to employment or retention by the Company or
by another subsidiary corporation or parent corporation of the Company. Termination of a consultant’s services shall be considered
to occur when the consultant ceases to perform services on a regular basis; provided, however, termination of a consultant’s services
shall not be deemed to occur where the termination of services is due to such consultant becoming an employee of the Company or a subsidiary
corporation or a parent corporation.

 

In the event an employee changes status to a consultant,
all Stock Option grants shall continue for the remainder of the exercise period, provided, however, any Incentive Stock Options shall,
three (3) months after termination of employment, be treated as a Nonqualified Stock Option for the remainder of the exercise period.

 

In the event of the complete liquidation or dissolution
of a subsidiary corporation, or if such corporation ceases to be a subsidiary corporation, any unexercised Stock Options theretofore granted
to any person employed by or rendering consulting services to such subsidiary corporation will be deemed cancelled unless such person
is employed by or renders continuing services to the Company or by any parent corporation or another subsidiary corporation after the
occurrence of such event. If a Stock Option is to be cancelled pursuant to the provisions of the previous sentence, notice of such cancellation
will be given to each employee or consultant holding unexercised Stock Options, and such holder will have the right to exercise such Stock
Options in full during the thirty (30) day period following notice of such cancellation.

 

f. Each
Stock Option issued under this Section 6 shall be fully vested and exercisable, unless otherwise specified in the Stock Option agreement.

 

7. Stock
Appreciation Rights.

 

a. The
Committee may, in its discretion, grant Stock Appreciation Rights to the holders of any Stock Options granted hereunder. In addition,
Stock Appreciation Rights may be granted independently of, and without relation to, Stock Options. A Stock Appreciation Right means a
right to receive a payment in cash, Common Stock or a combination thereof, in an amount equal to the excess of (x) the Fair Market Value,
or other specified valuation, of a specified number of shares of Common Stock on the date the right is exercised over (y) the Fair Market
Value, or other specified valuation (which shall be no less than the Fair Market Value) of such shares of Common Stock on the date the
right is granted, all as determined by the Committee; provided, however, that if a Stock Appreciation Right is granted in substitution
for a Stock Option, the designated Fair Market Value in the award agreement may be the Fair Market Value on the date such Stock Option
was granted. Each Stock Appreciation Right shall be fully vested unless otherwise specified in the award agreement. Each Stock Appreciation
Right shall be subject to such terms and conditions as the Committee shall impose from time to time.

 

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b. Stock
Appreciation Rights granted under the Plan shall be exercisable at such time or times and subject to such terms and conditions as shall
be determined by the Committee; provided, however, that no Stock Appreciation Rights shall be exercisable later than ten years after the
date it is granted. All Stock Appreciation Rights shall terminate at such earlier times and upon such conditions or circumstances as the
Committee shall in its discretion set forth in such award agreement at the date of grant.

 

c. The
exercise of any Stock Appreciation Right after termination of employment of any employee, termination of service on the Board of Directors
of a Director Participant or of the continuing services of any consultant with the Company and all subsidiary corporations and parent
corporations of the Company, shall be subject to the same terms and conditions as set forth in Section 6(e) above.

 

8. Stock
Awards. The Committee may, in its discretion, grant Stock Awards (which may include mandatory payment of bonus incentive compensation
in stock) consisting of Common Stock issued or transferred to participants with or without other payments therefor. Stock Awards may be
subject to such terms and conditions as the Committee determines appropriate, including, without limitation, restrictions on the sale
or other disposition of such shares and the right of the Company to reacquire such shares for no consideration upon termination of the
participant’s employment. Each Stock Award shall be fully vested unless otherwise specified in the award agreement. The Committee
may require the participant to deliver a duly signed stock power, endorsed in blank, relating to the Common Stock covered by such Stock
Award. The Committee may also require that the stock certificates evidencing such shares be held in custody or bear restrictive legends
until the restrictions thereon shall have lapsed. The Stock Award shall specify whether the participant shall have, with respect to the
shares of Common Stock subject to a Stock Award, all of the rights of a holder of shares of Common Stock of the Company, including the
right to receive dividends and to vote the shares. If the Stock Award includes the right to receive dividends or distributions: (a) any
dividends or distributions paid in shares shall be subject to the same restrictions (and shall therefore be forfeitable to the same extent)
as the Stock Award with respect to which they were paid, and (b) any dividends or distributions paid in cash shall be subject to the same
restrictions as the related Stock Award, in which case they shall be accumulated (without interest) until vested and paid or forfeited
when the related shares of Common Stock become no forfeitable or are forfeited, as the case may be. In no event shall any cash dividend
or distribution be paid later than 21⁄2 months after the tax year in which the dividend or distribution becomes no forfeitable.

 

9. Performance
Awards.

 

a. Performance
Awards may be granted to participants at any time and from time to time, as shall be determined by the Committee. The Committee shall
have complete discretion in determining the number, amount and timing of awards granted to each participant. Such Performance Awards may
be in the form of shares of Common Stock or Stock Units. Performance Awards may be awarded as short-term or long-term incentives. Performance
targets may be based upon, without limitation, Company-wide, divisional and/or individual performance.

 

    7

     

    

 

b. The
Committee shall have the authority at any time to make adjustments to performance targets for any outstanding Performance Awards which
the Committee deems necessary or desirable unless at the time of establishment of such targets the Committee shall have precluded its
authority to make such adjustments.

 

c. Payment
of earned Performance Awards shall be made in accordance with terms and conditions prescribed or authorized by the Committee. The participant
may elect to defer, or the Committee may require or permit the deferral of, the receipt of Performance Awards upon such terms as the Committee
deems appropriate.

 

10. Stock
Units.

 

a. The
Committee may, in its discretion, grant Stock Units to participants hereunder. The Committee shall determine the criteria for the vesting
of Stock Units. A Stock Unit granted by the Committee shall provide payment at such time as the award agreement shall specify. Shares
of Common Stock issued pursuant to this Section 10 may be issued with or without other payments therefor as may be required by applicable
law or such other consideration as may be determined by the Committee. The Committee shall determine whether a participant granted a Stock
Unit shall be entitled to a Dividend Equivalent Right (as defined below), although any Dividend Equivalent Right shall be subject to the
same restrictions as the related Stock Units, in which case they shall be accumulated (without interest) during the period of restriction
and paid or forfeited when the related Stock Units are paid or forfeited, as the case may be.

 

b. Upon
vesting of a Stock Unit, unless the participant has elected to defer payment under subsection (c) below, shares of Common Stock representing
the Stock Units shall be distributed to the participant unless the Committee provides for the payment of the Stock Units in cash or partly
in cash and partly in shares of Common Stock equal to the value of the shares of Common Stock which would otherwise be distributed to
the participant.

 

c. A
participant may elect not to receive a distribution upon the vesting of such Stock Unit and for the Company to continue to maintain the
Stock Unit on its books of account. Any such election shall be in conformity with Section 409A of the Code and in such event, the value
of a Stock Unit shall be payable in shares of Common Stock pursuant to the agreement of deferral.

 

d. A
“Stock Unit” means a notional account representing one share of Common Stock. A “Dividend Equivalent Right” means
the right to receive the amount of any dividend paid on the share of Common Stock underlying a Stock Unit, which shall be payable in cash
or in the form of additional Stock Units.

 

11. Securities
Laws. The Committee shall have the power to make each grant under the Plan subject to such conditions as it deems necessary or appropriate
to comply with the then-existing requirements of the Securities Act of 1933, as amended, or the Exchange Act, including Rule 16b-3 (or
any similar rule) of the Securities and Exchange Commission. Notwithstanding any provision in the Plan or a Stock Option agreement to
the contrary, if the Committee determines, in its sole discretion, that issuance of shares pursuant to the exercise of a Stock Option
should be delayed pending registration or qualification under federal or state securities laws or the receipt of a legal opinion that
an appropriate exemption from the application of federal or state securities laws is available, the Committee may defer exercise of any
Stock Option until such shares are appropriately registered or qualified or an appropriate legal opinion has been received, as applicable.

 

    8

     

    

 

12. Foreign
Laws. The Committee may grant Benefits to individual participants who are subject to the tax laws of nations other than the United
States, which Benefits may have terms and conditions as determined by the Committee as necessary to comply with applicable foreign laws.
The Committee may take any action which it deems advisable to obtain approval of such Benefits by the appropriate foreign governmental
entity; provided, however, that no such Benefits may be granted pursuant to this Section 12 and no action may be taken which would result
in a violation of the Exchange Act, the Code or any other applicable law.

 

13. Adjustment
Provisions; Change in Control.

 

a. If
there shall be any change in the Common Stock of the Company or the capitalization of the Company through merger, consolidation, reorganization,
recapitalization, stock dividend, stock split, reverse stock split, split up, spin-off, combination of shares, exchange of shares, dividend
in kind or other like change in capital structure or distribution to stockholders of the Company (other than normal cash dividends), in
order to prevent dilution or enlargement of participants’ rights under the Plan, the Committee, in its sole discretion, shall adjust,
in an equitable manner, as applicable, the number and kind of shares that may be issued under the Plan, the number and kind of shares
subject to outstanding Benefits, the exercise price applicable to outstanding Benefits, and the Fair Market Value of the Common Stock
and other value determinations applicable to outstanding Benefits. Appropriate adjustments may also be made by the Committee in the terms
of any Benefits under the Plan to reflect such changes or distributions and to modify any other terms of outstanding Benefits on an equitable
basis, including modifications of performance targets and changes in the length of performance periods. In addition, the Committee is
authorized to make adjustments to the terms and conditions of, and the criteria included in, Benefits in recognition of unusual or nonrecurring
events affecting the Company or the financial statements of the Company, or in response to changes in applicable laws, regulations, or
accounting principles. Notwithstanding the foregoing, (i) each such adjustment with respect to an Incentive Stock Option shall comply
with the rules of Section 424(a) of the Code, and (ii) in no event shall any adjustment be made which would render any Incentive Stock
Option granted hereunder other than an incentive stock option for purposes of Section 422 of the Code. The determination of the Committee
as to the foregoing adjustments, if any, shall be conclusive and binding on participants under the Plan.

 

b. In
the event of a Change in Control, each Benefit (vested or unvested) will be treated as the Committee determines, which determination may
be made without the consent of any participant and need not treat all outstanding Benefits (or portion thereof) in an identical manner.
Such determination, without the consent of any participant, may provide (without limitation) for one or more of the following in the event
of a Change in Control:

 

i. continuation
or assumption of such outstanding Benefits under the Plan by the Company (if it is the surviving company or corporation) or by the surviving
company or corporation or its parent;

 

    9

     

    

 

ii. substitution
by the surviving company or corporation or its parent of equity, equity-based and/or cash awards with substantially the same terms for
outstanding Benefits (excluding the consideration payable upon settlement of the Benefits);

 

iii. accelerated
exercisability, vesting and/or lapse of restrictions under outstanding Benefits immediately prior to the occurrence of such event;

 

iv. upon
written notice, provide that any outstanding Benefits must be exercised, to the extent then exercisable, during a reasonable period of
time immediately prior to the scheduled consummation of the event or such other period as determined by the Committee (contingent upon
the consummation of the event), and at the end of such period, such Benefits shall terminate to the extent not so exercised within the
relevant period;

 

v. cancellation
of all or any portion of outstanding Benefits for fair value (in the form of cash, shares, other property or any combination thereof)
as determined in the sole discretion of the Committee and which value may be zero; provided, that in the case of Stock Options and Stock
Appreciation Rights or similar awards, the fair value may equal the excess, if any, of the value of the consideration to be paid in the
Change in Control transaction to holders of the same number of shares subject to such Benefits (or, if no such consideration is paid,
Fair Market Value of the shares subject to such outstanding Benefits or portion thereof being cancelled) over the aggregate exercise price
or grant price, as applicable, with respect to such Benefits or portion thereof being cancelled, or if no such excess, zero; provided,
further, that if any payments or other consideration are deferred and/or contingent as a result of escrows, earn outs, holdbacks or any
other contingencies, payments under this provision may be made on substantially the same terms and conditions applicable to, and only
to the extent actually paid to, the holders of shares in connection with the Change in Control; and

 

vi. cancellation
of all or any portion of outstanding unvested and/or unexercisable Benefits for no consideration.

 

c. For
purposes of Section 13(b), a “Change in Control” of the Company shall be deemed to have occurred upon the earliest of the
following events:

 

i. Change
in Ownership: A change in ownership of the Company occurs on the date that any one person, or more than one person acting as a group,
acquires ownership of stock of the Company that, together with stock held by such person or group, constitutes more than 50% of the total
fair market value or total voting power of the stock of the Company, excluding the acquisition of additional stock by a person or more
than one person acting as a group who is considered to own more than 50% of the total fair market value or total voting power of the stock
of the Company.

 

    10

     

    

 

ii. Change
in Effective Control: A change in effective control of the Company occurs on the date that either:

 

A. Any
one person, or more than one person acting as a group, acquires (or has acquired during the 12-month period ending on the date of the
most recent acquisition by such person or persons) ownership of stock of the Company possessing 30% or more of the total voting power
of the stock of the Company; or

 

B. A
majority of the members of the Board of Directors of the Company is replaced during any 12-month period by directors whose appointment
or election is not endorsed by a majority of the members of the board of directors before the date of the appointment or election; provided,
that this paragraph (B) will apply only to the Company if no other corporation is a majority stockholder.

 

iii. Change
in Ownership of Substantial Assets: A change in the ownership of a substantial portion of the Company’s assets occurs on the date
that any one person, or more than one person acting as a group, acquires (or has acquired during the 12-month period ending on the date
of the most recent acquisition by such person or persons) assets from the Company that have a total gross fair market value equal to or
more than 40% of the total gross fair market value of the assets of the Company immediately before such acquisition or acquisitions. For
this purpose, “gross fair market value” means the value of the assets of the Company, or the value of the assets being disposed
of, determined without regard to any liabilities associated with such assets.

 

It is the intent that this definition be construed
consistent with the definition of “Change in Control” as defined in Section 409A of the Code and the applicable treasury regulations,
as amended from time to time.

 

16. Nontransferability.
Each Benefit granted under the Plan to a participant shall not be transferable other than by will or the laws of descent and distribution,
and shall be exercisable, during the participant’s lifetime, only by the participant. In the event of the death of a participant,
each Stock Option or Stock Appreciation Right theretofore granted to the participant shall be exercisable during such period after the
participant’s death as the Committee shall in its discretion set forth in the award agreement at the date of grant and then only
by the executor or administrator of the estate of the deceased participant or the person or persons to whom the deceased participant’s
rights under the Stock Option or Stock Appreciation Right shall pass by will or the laws of descent and distribution. Notwithstanding
the foregoing, at the discretion of the Committee, an award of a Benefit, other than an Incentive Stock Option, to any director, officer
or employee of the Company with at least 15 years of service may permit the transferability of a Benefit by such participant solely to
the participant’s spouse, siblings, parents, children and grandchildren or trusts for the benefit of such persons or partnerships,
corporations, limited liability companies or other entities owned solely by such persons, including trusts for such persons, subject to
any restriction included in the award of the Benefit.

 

    11

     

    

 

17. Other
Provisions. The award of any Benefit under the Plan may also be subject to such other provisions (whether or not applicable to the
Benefit awarded to any other participant) as the Committee determines appropriate, including, without limitation, for the installment
purchase of Common Stock under Stock Options, for the installment exercise of Stock Appreciation Rights, to assist the participant in
financing the acquisition of Common Stock, for the forfeiture of, or restrictions on resale or other disposition of, Common Stock acquired
under any form of Benefit, for the acceleration of exercisability or vesting of Benefits in the event of a change in control of the Company,
for the payment of the value of Benefits to participants in the event of a change in control of the Company, or understandings or conditions
as to the participant’s employment in addition to those specifically provided for under the Plan. In addition, the Committee shall
have the right to accelerate, in whole or in part, from time to time, conditionally or unconditionally, rights to exercise any Stock Option
granted hereunder.

 

18. Fair
Market Value. For purposes of this Plan and any Benefits awarded hereunder, Fair Market Value shall be (a) the closing price of the
Company’s Common Stock on the date of calculation (or on the last preceding trading date if Common Stock was not traded on such
date) if the Company’s Common Stock is readily tradeable on a national securities exchange or other market system, (b) if the Company’s
Common Stock is not readily tradeable, Fair Market Value shall mean the amount determined in good faith by the Committee as the fair market
value of the Common Stock of the Company and (c) in connection with a Change in Control or an event specified in Section 13(a), the value
of the consideration paid to stockholders in connection with such Change in Control or event or if no consideration is paid in respect
thereof, the amount determined pursuant to clause (a) or (b), above.

 

19. Withholding.
All payments or distributions of Benefits made pursuant to the Plan shall be net of any amounts required to be withheld pursuant to applicable
federal, state and local tax withholding requirements. If the Company proposes or is required to distribute Common Stock pursuant to the
Plan, it may require the recipient to remit to it or to the corporation that employs such recipient an amount sufficient to satisfy such
tax withholding requirements prior to the delivery of any certificates for such Common Stock. In lieu thereof, the Company or the employing
corporation shall have the right to withhold the amount of such taxes from any other sums due or to become due from such corporation to
the recipient as the Committee shall prescribe. The Committee may, in its discretion and subject to such rules as it may adopt (including
any as may be required to satisfy applicable tax and/or non-tax regulatory requirements), permit a participant to pay all or a portion
of the federal, state and local withholding taxes arising in connection with any Benefit consisting of shares of Common Stock by electing
to have the Company withhold shares of Common Stock having a Fair Market Value equal to the amount of tax to be withheld, such tax calculated
at rates required by statute or regulation.

 

20. Tenure.
A participant’s right, if any, to continue to serve the Company or any of its subsidiaries or affiliates as an officer, employee,
or otherwise, shall not be enlarged or otherwise affected by designation as a participant under the Plan.

 

21. Code
Section 280G. Except as otherwise expressly provided in any agreement between a participant and the Company or an affiliate, if the
receipt of any payment by a participant under the circumstances described above would result in the payment by the participant of any
excise tax provided for in Section 280G and Section 4999 of the Code, then the amount of such payment shall be reduced to the extent required
to prevent the imposition of such excise tax.

 

    12

     

    

 

22. Code
Section 409A.

 

a. General.
The Company intends that the Plan and all Benefits be construed to avoid the imposition of additional taxes, interest and penalties pursuant
to Section 409A of the Code, although in no event shall the Company or any of its affiliates be liable for any additional tax, interest
or penalties that may be imposed on a participant under Section 409A of the Code or for any damages for failing to comply with Section
409A of the Code.

 

b. Payments
to Specified Employees. Notwithstanding any contrary provision in the Plan or award agreement, any payments of nonqualified deferred
compensation (within the meaning of Section 409A) that are otherwise required to be made under the Plan to a "specified employee"
(as defined under Section 409A) as a result of a separation from service (other than a payment that is not subject to Section 409A) shall
be delayed for the first six months following such separation from service (or, if earlier, until the date of death of the specified employee)
and shall instead be paid (in a manner set forth in the award agreement) on the day that immediately follows the end of such six-month
period or as soon as administratively practicable thereafter. Any remaining payments of nonqualified deferred compensation shall be paid
without delay and at the time or times such payments are otherwise scheduled to be made.

 

c. Separation
from Service. A termination of service shall not be deemed to have occurred for purposes of any provision of the Plan or any award
agreement providing for the payment of any amounts or benefits that are considered nonqualified deferred compensation under Section 409A
upon or following a termination of service unless such termination is also a "separation from service" within the meaning of
Section 409A and the payment thereof prior to a "separation from service" would violate Section 409A.

 

23. Unfunded
Plan. Participants shall have no right, title, or interest whatsoever in or to any investments which the Company may make to aid it
in meeting its obligations under the Plan. Nothing contained in the Plan, and no action taken pursuant to its provisions, shall create
or be construed to create a trust of any kind, or a fiduciary relationship between the Company and any participant, beneficiary, legal
representative or any other person. To the extent that any person acquires a right to receive payments from the Company under the Plan,
such right shall be no greater than the right of an unsecured general creditor of the Company. All payments to be made hereunder shall
be paid from the general funds of the Company and no special or separate fund shall be established and no segregation of assets shall
be made to assure payment of such amounts except as expressly set forth in the Plan. The Plan is not intended to be subject to the Employee
Retirement Income Security Act of 1974, as amended.

 

24. No
Fractional Shares. No fractional shares of Common Stock shall be issued or delivered pursuant to the Plan or any Benefit. The Committee
shall determine whether cash, or Benefits, or other property shall be issued or paid in lieu of fractional shares or whether such fractional
shares or any rights thereto shall be forfeited or otherwise eliminated.

 

    13

     

    

 

25. Duration,
Amendment and Termination. No Benefit shall be granted more than ten years after the Effective Date. The Committee may amend the Plan
from time to time or suspend or terminate the Plan at any time. Nevertheless, if the Plan has been previously approved by the Company’s
stockholders, the Committee may not, without obtaining approval within twelve months before or after such action by such vote of the Company’s
stockholders as may be required, amend the Plan if such amendment would: (a) disqualify any Incentive Stock Options granted under the
Plan; (b) increase the aggregate number of shares of Common Stock that may be delivered through Stock Options under the Plan; (c) increase
either of the maximum amounts which can be paid to an individual participant under the Plan as set forth in Section 5 hereof; or (d) modify
the requirements as to eligibility for participation in the Plan. The Committee may amend the terms of any Benefit theretofore granted,
prospectively or retroactively, but no such amendment shall impair the rights of any participant without the participant’s consent.

 

26. Governing
Law. This Plan, Benefits granted hereunder and actions taken in connection herewith shall be governed and construed in accordance
with the laws of the State of New York (regardless of the law that might otherwise govern under applicable New York principles of conflict
of laws).

 

27. Effective
Date.

 

a. The
Plan shall be effective as of ______, 2021, the date on which the Plan was adopted by the Board of Directors and the Company’s stockholders
(the “Effective Date”).

 

b. This
Plan shall terminate on ______, 2031 (unless sooner terminated by the Committee).

 

 

 

14

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