41973Federal Register / Vol. 74, No. 159 / Wednesday, August 19, 2009 / Notices
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Proposed Agency Information
Collection Activities; Comment
Request
AGENCIES: Office of the Comptroller of
the Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
SUMMARY: In accordance with the
requirements of the Paperwork
Reduction Act of 1995 (44 U.S.C.
chapter 35), the OCC, the Board, and the
FDIC (the ‘‘agencies’’) may not conduct
or sponsor, and the respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number. The Federal
Financial Institutions Examination
Council (FFIEC), of which the agencies
are members, has approved the
agencies’ publication for public
comment of a proposal to extend, with
revision, the Consolidated Reports of
Condition and Income (Call Report),
which are currently approved
collections of information. At the end of
the comment period, the comments and
recommendations received will be
analyzed to determine the extent to
which the FFIEC and the agencies
should modify the proposed revisions
prior to giving final approval. The
agencies will then submit the revisions
to OMB for review and approval.
DATES: Comments must be submitted on
or before October 19, 2009.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: You should direct all written
comments to: Communications
Division, Office of the Comptroller of
the Currency, Public Information Room,
Mailstop 2–3, Attention: 1557–0081,
250 E Street, SW., Washington, DC
20219. In addition, comments may be
sent by fax to (202) 874–5274, or by
electronic mail to
regs.comments@occ.treas.gov. You may
personally inspect and photocopy
comments at the OCC, 250 E Street,
SW., Washington, DC 20219. For
security reasons, the OCC requires that
visitors make an appointment to inspect
comments. You may do so by calling
(202) 874–4700. Upon arrival, visitors
will be required to present valid
government-issued photo identification
and to submit to security screening in
order to inspect and photocopy
comments.
Board: You may submit comments,
which should refer to ‘‘Consolidated
Reports of Condition and Income, 7100–
0036,’’ by any of the following methods:
• Agency Web site: http://
www.federalreserve.gov. Follow the
instructions for submitting comments
on the http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• E-mail:
regs.comments@federalreserve.gov.
Include the OMB control number in the
subject line of the message.
• Fax: 202–452–3819 or 202–452–
3102.
• Mail: Jennifer J. Johnson, Secretary,
Board of Governors of the Federal
Reserve System, 20th Street and
Constitution Avenue, NW., Washington,
DC 20551.
All public comments are available from
the Board’s Web site at http://
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm as submitted,
unless modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information. Public comments
may also be viewed electronically or in
paper in Room MP–500 of the Board’s
Martin Building (20th and C Streets,
NW.) between 9 a.m. and 5 p.m. on
weekdays.
FDIC: You may submit comments,
which should refer to ‘‘Consolidated
Reports of Condition and Income, 3064–
0052,’’ by any of the following methods:
• Agency Web site: http://
www.fdic.gov/regulations/laws/federal/
propose.html. Follow the instructions
for submitting comments on the FDIC
Web site.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• E-mail: comments@FDIC.gov.
Include ‘‘Consolidated Reports of
Condition and Income, 3064–0052’’ in
the subject line of the message.
• Mail: Herbert J. Messite (202–898–
6834), Counsel, Attn: Comments, Room
F–1052, Federal Deposit Insurance
Corporation, 550 17th Street, NW.,
Washington, DC 20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street) on business days
between 7 a.m. and 5 p.m.
Public Inspection: All comments
received will be posted without change
to http://www.fdic.gov/regulations/laws/
federal/propose.html including any
personal information provided.
Comments may be inspected at the FDIC
Public Information Center, Room E–
1002, 3501 Fairfax Drive, Arlington, VA
22226, between 9 a.m. and 5 p.m. on
business days.
Additionally, commenters may send a
copy of their comments to the OMB
desk officer for the agencies by mail to
the Office of Information and Regulatory
Affairs, U.S. Office of Management and
Budget, New Executive Office Building,
Room 10235, 725 17th Street, NW.,
Washington, DC 20503, or by fax to
(202) 395–6974.
FOR FURTHER INFORMATION CONTACT: For
further information about the revisions
discussed in this notice, please contact
any of the agency clearance officers
whose names appear below. In addition,
copies of the Call Report forms can be
obtained at the FFIEC’s Web site
(http://www.ffiec.gov/
ffiec_report_forms.htm).
OCC: Mary Gottlieb, OCC Clearance
Officer, (202) 874–5090, Legislative and
Regulatory Activities Division, Office of
the Comptroller of the Currency, 250 E
Street, SW., Washington, DC 20219.
Board: Michelle Shore, Federal
Reserve Board Clearance Officer, (202)
452–3829, Division of Research and
Statistics, Board of Governors of the
Federal Reserve System, 20th and C
Streets, NW., Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Herbert J. Messite, Counsel,
(202) 898–6834, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street, NW., Washington, DC 20429.
SUPPLEMENTARY INFORMATION: The
agencies are proposing to revise and
extend for three years the Call Report,
which is currently an approved
collection of information for each
agency.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Number: Call Report: FFIEC 031
(for banks with domestic and foreign
offices) and FFIEC 041 (for banks with
domestic offices only).
Frequency of Response: Quarterly.
Affected Public: Business or other for-
profit.
OCC
OMB Number: 1557–0081.
Estimated Number of Respondents:
1,569 national banks.
VerDate Nov<24>2008 16:53 Aug 18, 2009 Jkt 217001 PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 E:\FR\FM\19AUN1.SGM 19AUN1
jlentini on DSKJ8SOYB1PROD with NOTICES
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Proposed Agency Information
Collection Activities; Comment
Request
AGENCIES: Office of the Comptroller of
the Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
SUMMARY: In accordance with the
requirements of the Paperwork
Reduction Act of 1995 (44 U.S.C.
chapter 35), the OCC, the Board, and the
FDIC (the ‘‘agencies’’) may not conduct
or sponsor, and the respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number. The Federal
Financial Institutions Examination
Council (FFIEC), of which the agencies
are members, has approved the
agencies’ publication for public
comment of a proposal to extend, with
revision, the Consolidated Reports of
Condition and Income (Call Report),
which are currently approved
collections of information. At the end of
the comment period, the comments and
recommendations received will be
analyzed to determine the extent to
which the FFIEC and the agencies
should modify the proposed revisions
prior to giving final approval. The
agencies will then submit the revisions
to OMB for review and approval.
DATES: Comments must be submitted on
or before October 19, 2009.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: You should direct all written
comments to: Communications
Division, Office of the Comptroller of
the Currency, Public Information Room,
Mailstop 2–3, Attention: 1557–0081,
250 E Street, SW., Washington, DC
20219. In addition, comments may be
sent by fax to (202) 874–5274, or by
electronic mail to
regs.comments@occ.treas.gov. You may
personally inspect and photocopy
comments at the OCC, 250 E Street,
SW., Washington, DC 20219. For
security reasons, the OCC requires that
visitors make an appointment to inspect
comments. You may do so by calling
(202) 874–4700. Upon arrival, visitors
will be required to present valid
government-issued photo identification
and to submit to security screening in
order to inspect and photocopy
comments.
Board: You may submit comments,
which should refer to ‘‘Consolidated
Reports of Condition and Income, 7100–
0036,’’ by any of the following methods:
• Agency Web site: http://
www.federalreserve.gov. Follow the
instructions for submitting comments
on the http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• E-mail:
regs.comments@federalreserve.gov.
Include the OMB control number in the
subject line of the message.
• Fax: 202–452–3819 or 202–452–
3102.
• Mail: Jennifer J. Johnson, Secretary,
Board of Governors of the Federal
Reserve System, 20th Street and
Constitution Avenue, NW., Washington,
DC 20551.
All public comments are available from
the Board’s Web site at http://
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm as submitted,
unless modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information. Public comments
may also be viewed electronically or in
paper in Room MP–500 of the Board’s
Martin Building (20th and C Streets,
NW.) between 9 a.m. and 5 p.m. on
weekdays.
FDIC: You may submit comments,
which should refer to ‘‘Consolidated
Reports of Condition and Income, 3064–
0052,’’ by any of the following methods:
• Agency Web site: http://
www.fdic.gov/regulations/laws/federal/
propose.html. Follow the instructions
for submitting comments on the FDIC
Web site.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• E-mail: comments@FDIC.gov.
Include ‘‘Consolidated Reports of
Condition and Income, 3064–0052’’ in
the subject line of the message.
• Mail: Herbert J. Messite (202–898–
6834), Counsel, Attn: Comments, Room
F–1052, Federal Deposit Insurance
Corporation, 550 17th Street, NW.,
Washington, DC 20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street) on business days
between 7 a.m. and 5 p.m.
Public Inspection: All comments
received will be posted without change
to http://www.fdic.gov/regulations/laws/
federal/propose.html including any
personal information provided.
Comments may be inspected at the FDIC
Public Information Center, Room E–
1002, 3501 Fairfax Drive, Arlington, VA
22226, between 9 a.m. and 5 p.m. on
business days.
Additionally, commenters may send a
copy of their comments to the OMB
desk officer for the agencies by mail to
the Office of Information and Regulatory
Affairs, U.S. Office of Management and
Budget, New Executive Office Building,
Room 10235, 725 17th Street, NW.,
Washington, DC 20503, or by fax to
(202) 395–6974.
FOR FURTHER INFORMATION CONTACT: For
further information about the revisions
discussed in this notice, please contact
any of the agency clearance officers
whose names appear below. In addition,
copies of the Call Report forms can be
obtained at the FFIEC’s Web site
(http://www.ffiec.gov/
ffiec_report_forms.htm).
OCC: Mary Gottlieb, OCC Clearance
Officer, (202) 874–5090, Legislative and
Regulatory Activities Division, Office of
the Comptroller of the Currency, 250 E
Street, SW., Washington, DC 20219.
Board: Michelle Shore, Federal
Reserve Board Clearance Officer, (202)
452–3829, Division of Research and
Statistics, Board of Governors of the
Federal Reserve System, 20th and C
Streets, NW., Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Herbert J. Messite, Counsel,
(202) 898–6834, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street, NW., Washington, DC 20429.
SUPPLEMENTARY INFORMATION: The
agencies are proposing to revise and
extend for three years the Call Report,
which is currently an approved
collection of information for each
agency.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Number: Call Report: FFIEC 031
(for banks with domestic and foreign
offices) and FFIEC 041 (for banks with
domestic offices only).
Frequency of Response: Quarterly.
Affected Public: Business or other for-
profit.
OCC
OMB Number: 1557–0081.
Estimated Number of Respondents:
1,569 national banks.
VerDate Nov<24>2008 16:53 Aug 18, 2009 Jkt 217001 PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 E:\FR\FM\19AUN1.SGM 19AUN1
jlentini on DSKJ8SOYB1PROD with NOTICES
41974 Federal Register / Vol. 74, No. 159 / Wednesday, August 19, 2009 / Notices
1 Under the FASB Accounting Standards
Codification TM, see Topic 320, Investments—Debt
and Equity Securities.
Estimated Time per Response: 49.33
burden hours.
Estimated Total Annual Burden:
309,595 burden hours.
Board
OMB Number: 7100–0036.
Estimated Number of Respondents:
861 state member banks.
Estimated Time per Response: 55.08
burden hours.
Estimated Total Annual Burden:
189,696 burden hours.
FDIC
OMB Number: 3064–0052.
Estimated Number of Respondents:
5,032 insured state nonmember banks.
Estimated Time per Response: 39.15
burden hours.
Estimated Total Annual Burden:
788,011 burden hours.
The estimated time per response for
the Call Report is an average that varies
by agency because of differences in the
composition of the institutions under
each agency’s supervision (e.g., size
distribution of institutions, types of
activities in which they are engaged,
and existence of foreign offices). The
average reporting burden for the Call
Report is estimated to range from 16 to
655 hours per quarter, depending on an
individual institution’s circumstances.
General Description of Reports
These information collections are
mandatory: 12 U.S.C. 161 (for national
banks), 12 U.S.C. 324 (for state member
banks), and 12 U.S.C. 1817 (for insured
state nonmember commercial and
savings banks). At present, except for
selected data items, these information
collections are not given confidential
treatment.
Abstract
Institutions submit Call Report data to
the agencies each quarter for the
agencies’ use in monitoring the
condition, performance, and risk profile
of individual institutions and the
industry as a whole. Call Report data
provide the most current statistical data
available for evaluating institutions’
corporate applications, for identifying
areas of focus for both on-site and off-
site examinations, and for monetary and
other public policy purposes. The
agencies use Call Report data in
evaluating interstate merger and
acquisition applications to determine, as
required by law, whether the resulting
institution would control more than ten
percent of the total amount of deposits
of insured depository institutions in the
United States. Call Report data are also
used to calculate institutions’ deposit
insurance and Financing Corporation
assessments and national banks’
semiannual assessment fees.
Current Actions
I. Overview
The agencies are proposing to
implement certain changes to the Call
Report requirements in 2010 that are
intended to provide data needed for
reasons of safety and soundness or other
public purposes. These proposed
revisions respond, for example, to a
change in accounting standards, a
temporary increase in the deposit
insurance limit, and credit availability
concerns.
The proposed Call Report changes
that are the subject of this proposal
would take effect as of March 31, 2010,
unless otherwise indicated. These
revisions, which are discussed in detail
in Sections II.A. through J. of this
notice, include:
• New items identifying total other-
than-temporary impairment losses on
debt securities, the portion of the total
recognized in other comprehensive
income, and the net losses recognized in
earnings, consistent with the
presentation requirements of a recent
accounting standard;
• Clarification of the instructions for
reporting unused commitments;
• Breakdowns of the existing items
for unused credit card lines and other
unused commitments, with the former
breakdown required only for certain
institutions, and a related breakdown of
the existing item for other loans;
• New items pertaining to reverse
mortgages that would be collected
annually as of December 31;
• A breakdown of the existing item
for time deposits of $100,000 or more
(in domestic offices);
• Revisions of existing items for
brokered deposits;
• New items for the interest expense
and quarterly averages for fully insured
brokered time deposits and other
brokered time deposits;
• A change in the reporting frequency
for small business and small farm
lending data from annually to quarterly;
• A change in the reporting frequency
for the number of certain deposit
accounts from annually to quarterly;
and
• The elimination of the item for
internal allocations of income and
expense from the schedule for income
from foreign offices.
The agencies seek to establish
reporting thresholds for the collection of
Call Report information where
practicable to limit the reporting burden
imposed on banking institutions. In
establishing such thresholds, the
agencies weigh the characteristics of the
institutions involved in the activity that
would be subject to the reporting
requirements, the number of institutions
affected by the reporting requirements,
the type of information being collected,
how that information will be used by
the agencies, and banks’ costs associated
with gathering and reporting the
requested information. The agencies
solicit comments from banking
institutions related to the proposals
described in this notice. Are there
appropriate reporting thresholds for
specific proposed changes that will
enable the agencies to collect
meaningful information without
creating undue burden for institutions?
Please provide specific feedback
regarding the amount of burden created
by the proposed amendments as well as
suggestions for thresholds that would
reduce this burden without
compromising the usefulness of the
data.
For the March 31 and December 31,
2010 report dates, banks may provide
reasonable estimates for any new or
revised Call Report item initially
required to be reported as of that date
for which the requested information is
not readily available. The specific
wording of the captions for the new or
revised Call Report data items discussed
in this proposal and the numbering of
these data items should be regarded as
preliminary.
Type of Review: Revision and
extension of currently approved
collections.
II. Discussion of Proposed Call Report
Revisions
A. Other-Than-Temporary Impairment
Losses on Debt Securities
On April 9, 2009, the Financial
Accounting Standards Board (FASB)
issued FASB Staff Position (FSP) No.
115–2 and 124–2, Recognition and
Presentation of Other-Than-Temporary
Impairments (FSP FAS 115–2).1 This
FSP amended the other-than-temporary
impairment guidance in other
accounting standards that applies to
investments in debt securities. Under
FSP FAS 115–2, if a bank intends to sell
a debt security or it is more likely than
not that it will be required to sell the
debt security before recovery of its
amortized cost basis, an other-than-
temporary impairment has occurred and
the entire difference between the
security’s amortized cost basis and its
fair value at the balance sheet date must
be recognized in earnings. FSP FAS
VerDate Nov<24>2008 16:53 Aug 18, 2009 Jkt 217001 PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\19AUN1.SGM 19AUN1
jlentini on DSKJ8SOYB1PROD with NOTICES
1 Under the FASB Accounting Standards
Codification TM, see Topic 320, Investments—Debt
and Equity Securities.
Estimated Time per Response: 49.33
burden hours.
Estimated Total Annual Burden:
309,595 burden hours.
Board
OMB Number: 7100–0036.
Estimated Number of Respondents:
861 state member banks.
Estimated Time per Response: 55.08
burden hours.
Estimated Total Annual Burden:
189,696 burden hours.
FDIC
OMB Number: 3064–0052.
Estimated Number of Respondents:
5,032 insured state nonmember banks.
Estimated Time per Response: 39.15
burden hours.
Estimated Total Annual Burden:
788,011 burden hours.
The estimated time per response for
the Call Report is an average that varies
by agency because of differences in the
composition of the institutions under
each agency’s supervision (e.g., size
distribution of institutions, types of
activities in which they are engaged,
and existence of foreign offices). The
average reporting burden for the Call
Report is estimated to range from 16 to
655 hours per quarter, depending on an
individual institution’s circumstances.
General Description of Reports
These information collections are
mandatory: 12 U.S.C. 161 (for national
banks), 12 U.S.C. 324 (for state member
banks), and 12 U.S.C. 1817 (for insured
state nonmember commercial and
savings banks). At present, except for
selected data items, these information
collections are not given confidential
treatment.
Abstract
Institutions submit Call Report data to
the agencies each quarter for the
agencies’ use in monitoring the
condition, performance, and risk profile
of individual institutions and the
industry as a whole. Call Report data
provide the most current statistical data
available for evaluating institutions’
corporate applications, for identifying
areas of focus for both on-site and off-
site examinations, and for monetary and
other public policy purposes. The
agencies use Call Report data in
evaluating interstate merger and
acquisition applications to determine, as
required by law, whether the resulting
institution would control more than ten
percent of the total amount of deposits
of insured depository institutions in the
United States. Call Report data are also
used to calculate institutions’ deposit
insurance and Financing Corporation
assessments and national banks’
semiannual assessment fees.
Current Actions
I. Overview
The agencies are proposing to
implement certain changes to the Call
Report requirements in 2010 that are
intended to provide data needed for
reasons of safety and soundness or other
public purposes. These proposed
revisions respond, for example, to a
change in accounting standards, a
temporary increase in the deposit
insurance limit, and credit availability
concerns.
The proposed Call Report changes
that are the subject of this proposal
would take effect as of March 31, 2010,
unless otherwise indicated. These
revisions, which are discussed in detail
in Sections II.A. through J. of this
notice, include:
• New items identifying total other-
than-temporary impairment losses on
debt securities, the portion of the total
recognized in other comprehensive
income, and the net losses recognized in
earnings, consistent with the
presentation requirements of a recent
accounting standard;
• Clarification of the instructions for
reporting unused commitments;
• Breakdowns of the existing items
for unused credit card lines and other
unused commitments, with the former
breakdown required only for certain
institutions, and a related breakdown of
the existing item for other loans;
• New items pertaining to reverse
mortgages that would be collected
annually as of December 31;
• A breakdown of the existing item
for time deposits of $100,000 or more
(in domestic offices);
• Revisions of existing items for
brokered deposits;
• New items for the interest expense
and quarterly averages for fully insured
brokered time deposits and other
brokered time deposits;
• A change in the reporting frequency
for small business and small farm
lending data from annually to quarterly;
• A change in the reporting frequency
for the number of certain deposit
accounts from annually to quarterly;
and
• The elimination of the item for
internal allocations of income and
expense from the schedule for income
from foreign offices.
The agencies seek to establish
reporting thresholds for the collection of
Call Report information where
practicable to limit the reporting burden
imposed on banking institutions. In
establishing such thresholds, the
agencies weigh the characteristics of the
institutions involved in the activity that
would be subject to the reporting
requirements, the number of institutions
affected by the reporting requirements,
the type of information being collected,
how that information will be used by
the agencies, and banks’ costs associated
with gathering and reporting the
requested information. The agencies
solicit comments from banking
institutions related to the proposals
described in this notice. Are there
appropriate reporting thresholds for
specific proposed changes that will
enable the agencies to collect
meaningful information without
creating undue burden for institutions?
Please provide specific feedback
regarding the amount of burden created
by the proposed amendments as well as
suggestions for thresholds that would
reduce this burden without
compromising the usefulness of the
data.
For the March 31 and December 31,
2010 report dates, banks may provide
reasonable estimates for any new or
revised Call Report item initially
required to be reported as of that date
for which the requested information is
not readily available. The specific
wording of the captions for the new or
revised Call Report data items discussed
in this proposal and the numbering of
these data items should be regarded as
preliminary.
Type of Review: Revision and
extension of currently approved
collections.
II. Discussion of Proposed Call Report
Revisions
A. Other-Than-Temporary Impairment
Losses on Debt Securities
On April 9, 2009, the Financial
Accounting Standards Board (FASB)
issued FASB Staff Position (FSP) No.
115–2 and 124–2, Recognition and
Presentation of Other-Than-Temporary
Impairments (FSP FAS 115–2).1 This
FSP amended the other-than-temporary
impairment guidance in other
accounting standards that applies to
investments in debt securities. Under
FSP FAS 115–2, if a bank intends to sell
a debt security or it is more likely than
not that it will be required to sell the
debt security before recovery of its
amortized cost basis, an other-than-
temporary impairment has occurred and
the entire difference between the
security’s amortized cost basis and its
fair value at the balance sheet date must
be recognized in earnings. FSP FAS
VerDate Nov<24>2008 16:53 Aug 18, 2009 Jkt 217001 PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 E:\FR\FM\19AUN1.SGM 19AUN1
jlentini on DSKJ8SOYB1PROD with NOTICES