<TITLE>904/8985/17</TITLE>
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<P class="ps10"><FONT class="fs178"> </FONT><FONT class="fs181">&nbsp;</FONT><FONT class="fs176"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs180">&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs71">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps8"><FONT class="fs70">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps7"><FONT class="fs68">Ó Õ Â À Ë À </FONT></P>
<P><FONT class="fs172"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs74"> 09.01.2018 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 904/8985/17&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs171">Äí³ïðîïåòðîâñüêèé &nbsp;àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps1"><FONT class="fs115">ãîëîâóþ÷îãî</FONT><FONT class="fs170"> &nbsp;</FONT><FONT class="fs114">ñóää³:</FONT><FONT class="fs169"> Áåðåçê³íà Î.Â. - äîïîâ³äà÷, </FONT></P>
<P class="ps1"><FONT class="fs113">ñóää³â</FONT><FONT class="fs168">: ²âàíîâ Î.Ã., Äàðì³í Ì.Î.</FONT></P>
<P class="ps1"><FONT class="fs112">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs167">Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³</FONT></P>
<P class="ps1"><FONT class="fs166">íà </FONT><FONT class="fs111">ð³øåííÿ </FONT><FONT class="fs165">ãîñïîäàðñüêîãî ñóäó &nbsp;</FONT><FONT class="fs110">Äí³ïðîïåòðîâñüêî¿ îáëàñò³</FONT><FONT class="fs164">, óõâàëåíîãî 07 ãðóäíÿ 2017 ðîêó ñóääåþ Þç³êîâ Ñ.Ã. ïîâíèé òåêñò ÿêîãî ñêëàäåíî 11 ãðóäíÿ 2017 ðîêó &nbsp;</FONT><FONT class="fs109">ó ñïðàâ³ &nbsp;</FONT><FONT class="fs163">¹ 904/8985/17</FONT></P>
<P class="ps1"><FONT class="fs162"> </FONT><FONT class="fs108">Çà ïîçîâîì</FONT><FONT class="fs161"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Äí³ïðîïåòðîâñüêãàç çáóò"</FONT><FONT class="fs107"> </FONT></P>
<P class="ps0"><FONT class="fs106">äî</FONT><FONT class="fs160"> Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ </FONT></P>
<P><FONT class="fs105">ïðî</FONT><FONT class="fs159"> ñòÿãíåííÿ 58 154,82 ãðí. </FONT></P>
<P class="ps1"><FONT class="fs104">ÂÑÒÀÍÎÂÈÂ</FONT></P>
<P class="ps5"><FONT class="fs158"> Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 07 ãðóäíÿ 2017 ðîêó (ñóääÿ Þç³êîâ Ñ.Ã.) ïîçîâí³ âèìîãè çàäîâîëåíî ÷àñòêîâî. </FONT></P>
<P><FONT class="fs147"> &nbsp;&nbsp;&nbsp;Ó ðåøò³ ïîçîâíèõ âèìîã â³äìîâëåíî.</FONT></P>
<P class="ps1"><FONT class="fs146"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Íå ïîãîäèâøèñü ³ç çàçíà÷åíèì ð³øåííÿì, äî Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ çâåðíóâñÿ â³äïîâ³äà÷- Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ,â ÿê³é ïðîñèâ ñêàñóâàòè ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 07 ãðóäíÿ 2017ðîêó ó ñïðàâ³ ¹904/8985/17 òà ïðèéíÿòè íîâå, ÿêèì ïîçîâíó çàÿâó çàëèøèòè áåç ðîçãëÿäó.</FONT></P>
<P class="ps1"><FONT class="fs145"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Óõâàëîþ Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 22 ãðóäíÿ 2017 ðîêó &nbsp;àïåëÿö³éíó ñêàðãó &nbsp;Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ íà </FONT><FONT class="fs94">ð³øåííÿ </FONT><FONT class="fs144">ãîñïîäàðñüêîãî ñóäó &nbsp;</FONT><FONT class="fs93">Äí³ïðîïåòðîâñüêî¿ îáëàñò³</FONT><FONT class="fs143">, óõâàëåíîãî 07 ãðóäíÿ 2017 ðîêó ñóääåþ Þç³êîâ Ñ.Ã. ïîâíèé òåêñò ÿêîãî ñêëàäåíî 11 ãðóäíÿ 2017 ðîêó &nbsp;</FONT><FONT class="fs92">ó ñïðàâ³ &nbsp;</FONT><FONT class="fs142">¹ 904/8985/17 áóëî çàëèøåíî áåç ðóõó, ó çâ»ÿçêó ç íåíàäàííÿì äîêàç³â ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps1"><FONT class="fs141"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;03 ñ³÷íÿ 2018 ðîêó íà àäðåñó Äí³ïðîïåòðîâñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó áóëî íàäàíî àïåëÿíòîì äîêàçè ñïëàòè ñóäîâîãî çáîðó ( ïëàò³æíå äîðó÷åííÿ ¹3192 â³ä 26 ãðóäíÿ 2017 ðîêó). </FONT></P>
<P class="ps1"><FONT class="fs140"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äíî äî ÷.1, 4 ñò. 262 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïðî â³äêðèòòÿ àïåëÿö³éíîãî ïðîâàäæåííÿ ó ñïðàâ³ ñóä àïåëÿö³éíî¿ ³íñòàíö³¿ ïîñòàíîâëÿº óõâàëó. Â óõâàë³ ïðî â³äêðèòòÿ àïåëÿö³éíîãî ïðîâàäæåííÿ çàçíà÷àºòüñÿ ñòðîê äëÿ ïîäàííÿ ó÷àñíèêàìè ñïðàâè â³äçèâó íà àïåëÿö³éíó ñêàðãó òà âèð³øóºòüñÿ ïèòàííÿ ïðî âèòðåáóâàííÿ ìàòåð³àë³â ñïðàâè. ßêùî ðàçîì ç àïåëÿö³éíîþ ñêàðãîþ ïîäàíî çàÿâè ÷è êëîïîòàííÿ, ñóä â óõâàë³ ïðî â³äêðèòòÿ àïåëÿö³éíîãî ïðîâàäæåííÿ âñòàíîâëþº ñòðîê, ïðîòÿãîì ÿêîãî ó÷àñíèêè ñïðàâè ìàþòü ïîäàòè ñâî¿ çàïåðå÷åííÿ ùîäî ïîäàíèõ çàÿâ ÷è êëîïîòàíü, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Êîäåêñîì.</FONT></P>
<P class="ps1"><FONT class="fs139"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Âðàõîâóþ÷è, ùî ïîçèâà÷åì íà ÷àñ ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè áóëè âèêîíàí³ âèìîãè ñò.ñò. 94,95 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè â ðåäàêö³¿, ùî ä³ÿâ äî íàáðàííÿ ÷èííîñò³ Çàêîíîì Ïðî âíåñåííÿ çì³í äî Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Öèâ³ëüíîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, Êîäåêñó àäì³í³ñòðàòèâíîãî ñóäî÷èíñòâà Óêðà¿íè òà ³íøèõ çàêîíîäàâ÷èõ àêò³â ¹ 2147-V²²², ï³äñòàâè äëÿ ïîâåðíåííÿ ïîçîâíî¿ çàÿâè ÷è â³äìîâè ó â³äêðèòò³ ïðîâàäæåííÿ ó ñïðàâ³ â³äñóòí³, àïåëÿö³éíèé ñóä ââàæàº çà ìîæëèâå â³äêðèòè àïåëÿö³éíå ïðîâàäæåííÿ.</FONT></P>
<P class="ps2"><FONT class="fs138">Â³äïîâ³äíî äî ÷. 1, 10 ñò. 270 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ó ñóä³ àïåëÿö³éíî¿ ³íñòàíö³¿ ñïðàâè ïåðåãëÿäàþòüñÿ çà ïðàâèëàìè ðîçãëÿäó ñïðàâ ó ïîðÿäêó ñïðîùåíîãî ïîçîâíîãî ïðîâàäæåííÿ ç óðàõóâàííÿì îñîáëèâîñòåé, ïåðåäáà÷åíèõ ó ö³é ãëàâ³.</FONT></P>
<P class="ps2"><FONT class="fs137">Àïåëÿö³éí³ ñêàðãè íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó ó ñïðàâàõ ç ö³íîþ ïîçîâó ìåíøå ñòà ðîçì³ð³â ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á, êð³ì òèõ, ÿê³ íå ï³äëÿãàþòü ðîçãëÿäó â ïîðÿäêó ñïðîùåíîãî ïîçîâíîãî ïðîâàäæåííÿ, ðîçãëÿäàþòüñÿ ñóäîì àïåëÿö³éíî¿ ³íñòàíö³¿ áåç ïîâ³äîìëåííÿ ó÷àñíèê³â ñïðàâè.</FONT></P>
<P class="ps2"><FONT class="fs136">Ñóä ðîçãëÿäàº ñïðàâó â ïîðÿäêó ñïðîùåíîãî ïîçîâíîãî ïðîâàäæåííÿ áåç ïîâ³äîìëåííÿ ó÷àñíèê³â ñïðàâè çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè, çà â³äñóòíîñò³ êëîïîòàííÿ áóäü-ÿêî¿ ³ç ñòîð³í ïðî ³íøå (÷. 5 ñò. 252 ÃÏÊ Óêðà¿íè).</FONT></P>
<P class="ps2"><FONT class="fs135">Â³äïîâ³äíî äî ÷. 13 ñò. 8 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ðîçãëÿä ñïðàâè çä³éñíþºòüñÿ â ïîðÿäêó ïèñüìîâîãî ïðîâàäæåííÿ çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè, ÿêùî öèì Êîäåêñîì íå ïåðåäáà÷åíî ïîâ³äîìëåííÿ ó÷àñíèê³â ñïðàâè. Ó òàêîìó âèïàäêó ñóäîâå çàñ³äàííÿ íå ïðîâîäèòüñÿ. </FONT></P>
<P class="ps1"><FONT class="fs134"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Íà ï³äñòàâ³ âèêëàäåíîãî, êîëåã³ÿ ñóää³â ââàæàº çà íåîáõ³äíå ðîçãëÿíóòè àïåëÿö³éíó ñêàðãó Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ íà </FONT><FONT class="fs91">ð³øåííÿ </FONT><FONT class="fs133">ãîñïîäàðñüêîãî ñóäó &nbsp;</FONT><FONT class="fs90">Äí³ïðîïåòðîâñüêî¿ îáëàñò³</FONT><FONT class="fs132">, óõâàëåíîãî 07 ãðóäíÿ 2017 ðîêó ñóääåþ Þç³êîâ Ñ.Ã. ïîâíèé òåêñò ÿêîãî ñêëàäåíî 11 ãðóäíÿ 2017 ðîêó &nbsp;</FONT><FONT class="fs89">ó ñïðàâ³ &nbsp;</FONT><FONT class="fs131">¹ 904/8985/17 </FONT><FONT class="fs88">ó ïîðÿäêó ñïðîùåíîãî ïîçîâíîãî ïðîâàäæåííÿ áåç ïîâ³äîìëåííÿ ó÷àñíèê³â ñïðàâè çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè â ïîðÿäêó ïèñüìîâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs130"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          </FONT></P>
<P class="ps1"><FONT class="fs129"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êåðóþ÷èñü ñò.ñò. 232, 234, 262, 263, 267, 268, 269,270 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, -</FONT></P>
<P class="ps4"><FONT class="fs87">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps1"><FONT class="fs128"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äêðèòè àïåëÿö³éíå ïðîâàäæåííÿ çà àïåëÿö³éíîþ ñêàðãîþ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè Óêðà¿íè ó Äí³ïðîïåòðîâñüê³é îáëàñò³ íà </FONT><FONT class="fs86">ð³øåííÿ </FONT><FONT class="fs127">ãîñïîäàðñüêîãî ñóäó &nbsp;</FONT><FONT class="fs85">Äí³ïðîïåòðîâñüêî¿ îáëàñò³</FONT><FONT class="fs126">, óõâàëåíîãî 07 ãðóäíÿ 2017 ðîêó ñóääåþ Þç³êîâ Ñ.Ã. ïîâíèé òåêñò ÿêîãî ñêëàäåíî 11 ãðóäíÿ 2017 ðîêó &nbsp;</FONT><FONT class="fs84">ó ñïðàâ³ &nbsp;</FONT><FONT class="fs125">¹ 904/8985/17.</FONT></P>
<P class="ps2"><FONT class="fs124">Ðîçãëÿíóòè àïåëÿö³éíó ñêàðãó </FONT><FONT class="fs83">ó ïîðÿäêó ñïðîùåíîãî ïîçîâíîãî ïðîâàäæåííÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13 ëþòîãî 2018 ðîêó</FONT><FONT class="fs123"> áåç ïîâ³äîìëåííÿ ó÷àñíèê³â ñïðàâè çà íàÿâíèìè ó ñïðàâ³ ìàòåð³àëàìè â ïîðÿäêó ïèñüìîâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps1"><FONT class="fs122"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs82">Ïîçèâà÷ó</FONT><FONT class="fs121"> â ïîðÿäêó ÷àñòèíè 1 ñòàòò³ 251 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Óêðà¿íè</FONT><FONT class="fs81"> </FONT><FONT class="fs120">ïðîòÿãîì ïÿòíàäöÿòè äí³â ç äíÿ âðó÷åííÿ óõâàëè ïðî â³äêðèòòÿ ïðîâàäæåííÿ ó ñïðàâ³ </FONT><FONT class="fs80">íàäàòè </FONT><FONT class="fs119">â³äçèâ íà àïåëÿö³éíó ñêàðãó â ïîðÿäêó ñò. 263 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, à òàêîæ çàÿâè, êëîïîòàííÿ â³äïîâ³äíî äî ñò.ñò. 38,169,170 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, äîäàòêîâ³ äîêàçè òà îá´ðóíòóâàííÿ ùîäî íåìîæëèâîñò³ íàäàòè ¿õ äî ñóäó ïåðøî¿ ³íñòàíö³¿ (êîï³¿ âêàçàíèõ äîêóìåíò³â íàïðàâèòè Â³äïîâ³äà÷ó â ñòðîê äî 06 ëþòîãî 2018, äîêàçè ÷îãî íàäàòè ñóäó).</FONT></P>
<P class="ps1"><FONT class="fs79"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â³äïîâ³äà÷ó </FONT><FONT class="fs118">â ïîðÿäêó ñòàòò³ 251 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè íàäàòè çàïåðå÷åííÿ íà â³äçèâ, à òàêîæ çàÿâè, êëîïîòàííÿ â³äïîâ³äíî äî ñò.ñò. 38,169,170 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, äîäàòêîâ³ äîêàçè òà îá´ðóíòóâàííÿ ùîäî íåìîæëèâîñò³ íàäàòè ¿õ äî ñóäó ïåðøî¿ ³íñòàíö³¿ (êîï³¿ âêàçàíèõ äîêóìåíò³â íàïðàâèòè ïîçèâà÷ó, äîêàçè ÷îãî íàäàòè ñóäó) ó ñòðîê äî 06 ëþòîãî 2018 ðîêó.</FONT></P>
<P class="ps3"><FONT class="fs117"> &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs78">Ãîëîâóþ÷èé ñóääÿ                                                  Î.Â.Áåðåçê³íà</FONT></P>
<P class="ps1"><FONT class="fs77">Ñóääÿ                                                             Ì.Î.Äàðì³í</FONT></P>
<P><FONT class="fs76">Ñóääÿ           &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Î.Ã.²âàíîâ</FONT></P>
<P><FONT class="fs42"> </FONT></P>