Clay, The review letter addressing the items we discussed is attached. I would be happy to meet with Mike or call him if you think further explanation would be helpful to him. Thank you, Chris Robinson, P.E. Grantham & Associates 6570 Naaman Forest Blvd. Suite #200, LB 2 Garland, TX 75044 972-864-2333 ext. 121 214-869-8912 cell 972-864-2334 fax