Rule 12b-32

Incorporation of Exhibits by Reference

a. Any document or part thereof filed with the Commission pursuant to any act administered by the Commission may, subject to Item 10(f) of Regulation S-B and Item 10(d) of Regulation S-K be incorporated by reference as an exhibit to any statement or report filed with the Commission by the same or any other person. Any document or part thereof filed with an exchange pursuant to the act may be incorporated by reference as an exhibit to any statement or report filed with the exchange by the same or any other person.

b. If any modification has occurred in the text of any document incorporated by reference since the filing thereof, the registrant shall file with the reference a statement containing the text of any such modification and the date thereof.