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From: Records Management Program <[log in to unmask]>
To: [log in to unmask] <[log in to unmask]>
Sent: Mon Feb 04 15:21:30 2008

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Sidley Austin LLP mail server made the following annotations on 02/04/08, 14:21:55:
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IRS Circular 230 Disclosure: To comply with certain U.S. Treasury regulations, we inform you
that, unless expressly stated otherwise, any U.S. federal tax advice contained in this
communication, including attachments, was not intended or written to be used, and cannot be
used, by any taxpayer for the purpose of avoiding any penalties that may be imposed on such
taxpayer by the Internal Revenue Service.  In addition, if any such tax advice is used or referred
to by other parties in promoting, marketing or recommending any partnership or other entity,
investment plan or arrangement, then (i) the advice should be construed as written in connection
with the promotion or marketing by others of the transaction(s) or matter(s) addressed in this
communication and (ii) the taxpayer should seek advice based on the taxpayer's particular
circumstances from an independent tax advisor.

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If you are not the intended recipient, please delete the e-mail and any attachments and notify us
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