HomeMy WebLinkAbout20210525Exhibit 27.pdf
Exhibit 27
December 2, 2020
Email from Dave Peterson
From:Dave Peterson
To:Moore, Kyle (PacifiCorp) {Mkt Function}; Greg Adams; Mifsud, Cynthia Hansen (PacifiCorp)
Cc:Bryan Case; McDermott, Jacob (PacifiCorp); Heng, Irene (PacifiCorp)
Subject:RE: Fall River Rural Elect. Coop."s Response Letter Re Chester Project PPA Request - RMP Turn
Date:Wednesday, December 2, 2020 9:10:51 AM
Attachments:image001.png
Kyle:
See answers below. Let me know if you have any other questions.
Thanks,
Dave
Dave Peterson
Manager of Engineering
Fall River Electric Cooperative
(208) 652-7050 Direct Office
(208) 709-4870 Cell
From: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>
Sent: Tuesday, December 1, 2020 5:09 PM
To: Greg Adams <Greg@richardsonadams.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>; Heng, Irene (PacifiCorp) <Irene.Heng@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request - RMP
Turn
Greg,
Sorry about the delay here, can you please provide the following information on the meter that you
have in place that BPA current reads:
Meter type, SEL-734
meter accuracy, ANSI C 12.20 (1998) Accuracies are specified at 23°C and at nominal system
frequency, nominal voltage, and nominal current unless noted otherwise. Voltages VA, VB,
VC: ±0.15% Voltages VAB, VBC, VCA: ±0.15% Currents IA, IB, IC: ±0.15% Current, Neutral IN:
±1.0% Frequency: ±0.01 Hz Energy (kWh), Imported/Exported Total: class 0.2 Peak Power
Demand (kW): class 0.2 Power (kW) Total: class 0.2 Power (kW), per Phase: class 0.2
accuracy of the instrument transformers CTs – GE Model 780-301 ANSI Metering Class B0.1
Exhibit 27 Page 1
0.3
PTs – GE PTW5-2-110-123SS Accuracy Class 0.3.
WXMYZ 1.2 ZZ at 100 % rated voltage with 120 V
based ANSI burden
is it truly dial-up or is it through an IP address on BPs network? An IP address that can be
accessed.
Once I get this information I can re-verify with our metering specialist about whether we can access
the meter. If you have the information to access the meter we could also try accessing it right now
as well and may be a good verification.
Thanks,
Kyle Moore
Rocky Mountain Power
Commercial Services
O 801.220.4467
C 385.210.4209
From: Greg Adams <Greg@richardsonadams.com>
Sent: Monday, November 30, 2020 11:43 AM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; Mifsud, Cynthia Hansen
(PacifiCorp) <Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>; Heng, Irene (PacifiCorp) <Irene.Heng@pacificorp.com>
Subject: [INTERNET] RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA
Request - RMP Turn
** REMEMBER SAIL WHEN READING EMAIL **
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Kyle and Cynthia, I am checking in again regarding the draft PPA under discussion for Fall River’s
Chester project. It has been several weeks since we have heard from PacifiCorp. We would like to
move forward to finalizing the final outstanding issues itemized below, so we can get the agreement
executed and submitted for approval at the IPUC. Thanks.
Exhibit 27 Page 2
Greg Adams
Richardson Adams, PLLC
515 N. 27th Street
Boise, Idaho 83702
Voice: 208.938.2236
Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent
disclosure of the contents of this email or its attachments to unintended recipients is not intended to and does not
constitute a waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this
email in error, please immediately notify the sender of the erroneous receipt and destroy this email and any
attachments of the same either electronic or printed. Thank you.
From: Greg Adams <Greg@richardsonadams.com>
Sent: Friday, October 16, 2020 9:50 AM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; Mifsud, Cynthia Hansen
(PacifiCorp) <Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>; Heng, Irene (PacifiCorp) <Irene.Heng@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request - RMP
Turn
Kyle and Cynthia, I am just checking in on the Chester PPA. We had understood we would hear back
from PacifiCorp this week regarding a few items in the draft PPA. To summarize the outstanding
items discussed below:
Section 4.1-Transmission losses- The BPA loss factor to be included in Section 4.1 is 1.9%. Fall
River is willing to agree to this item as edited by PacifiCorp with that loss factor.
Section 6.11 and 6.9 – PacifiCorp was going to respond on our inquiry as to whether the
meters and communications equipment at the plant are sufficient for purposes of these
sections of the PPA, and if not, what will be required and how long it will take PacifiCorp to
install such equipment if it is equipment PacifiCorp must install.
Section 11.2.4 – PacifiCorp was going to provide a cure period for a failure to achieve the First
Delivery Date, which is an item of concern particularly in light of the potential need for any
new metering or communication equipment, the timing of installation of which would likely
be beyond the control of Fall River.
Other than these clarifications, Fall River finds the draft PPA acceptable and would like to move
forward with execution as soon as possible.
Thanks.
Greg Adams
Exhibit 27 Page 3
Richardson Adams, PLLC
515 N. 27th Street
Boise, Idaho 83702
Voice: 208.938.2236
Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent
disclosure of the contents of this email or its attachments to unintended recipients is not intended to and does not
constitute a waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this
email in error, please immediately notify the sender of the erroneous receipt and destroy this email and any
attachments of the same either electronic or printed. Thank you.
From: Greg Adams <Greg@richardsonadams.com>
Sent: Friday, October 2, 2020 11:31 AM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; Mifsud, Cynthia Hansen
(PacifiCorp) <Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>; Heng, Irene (PacifiCorp) <Irene.Heng@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request - RMP
Turn
Kyle and Cynthia, To follow up on the information regarding losses discussed on the call
yesterday, Fall River checked with BPA and they communicated the loss factor is 1.9%.
See BPA OATT, Schedule 11 re the 1.9% BPA System Loss factor -
BLOCKEDbpa[.]gov/transmission/Doing%20Business/Tariff/Pages/default[.]aspxBLOCKED
Greg Adams
Richardson Adams, PLLC
515 N. 27th Street
Boise, Idaho 83702
Voice: 208.938.2236
Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent
disclosure of the contents of this email or its attachments to unintended recipients is not intended to and does not
constitute a waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this
email in error, please immediately notify the sender of the erroneous receipt and destroy this email and any
attachments of the same either electronic or printed. Thank you.
From: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>
Sent: Thursday, September 24, 2020 7:27 AM
Exhibit 27 Page 4
To: Greg Adams <Greg@richardsonadams.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>; Heng, Irene (PacifiCorp) <Irene.Heng@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request - RMP
Turn
Greg,
Next Thursday we are open Noon to 2 pm or 3-4 pm MDT.
Thanks,
Kyle Moore
Rocky Mountain Power
Commercial Services
O 801.220.4467
C 385.210.4209
From: Greg Adams [mailto:Greg@richardsonadams.com]
Sent: Wednesday, September 23, 2020 12:53 PM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; Mifsud, Cynthia Hansen
(PacifiCorp) <Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>
Subject: [INTERNET] RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA
Request - RMP Turn
** REMEMBER SAIL WHEN READING EMAIL **
Sender The sender of this email is Greg@richardsonadams.com using a friendly name ofGreg Adams .Are you expecting the message? Is this different from the message senderdisplayed above?
Attachments Does this message contain attachments? No If yes, are you expecting them?
Internet Tag Messages from the Internet should have [INTERNET] added to the subject.
Links Does this message contain links? YesCheck links before clicking them or removing BLOCKED in the browser.
Cybersecurity risk assessment: Low
Kyle, We another commitment on next Wednesday. Is there any time next Thursday after 10:00
MDT that would work?
Exhibit 27 Page 5
From: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>
Sent: Wednesday, September 23, 2020 10:54 AM
To: Greg Adams <Greg@richardsonadams.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request - RMP
Turn
How about Wednesday the 30th at either 10 am or 2 pm MDT? If those times don’t we have some
flexibility.
Thanks,
Kyle Moore
Rocky Mountain Power
Commercial Services
O 801.220.4467
C 385.210.4209
From: Greg Adams [mailto:Greg@richardsonadams.com]
Sent: Wednesday, September 23, 2020 9:58 AM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; Mifsud, Cynthia Hansen
(PacifiCorp) <Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>
Subject: [INTERNET] RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA
Request - RMP Turn
** REMEMBER SAIL WHEN READING EMAIL **
Sender The sender of this email is Greg@richardsonadams.com using a friendly name ofGreg Adams .Are you expecting the message? Is this different from the message senderdisplayed above?
Attachments Does this message contain attachments? No If yes, are you expecting them?
Internet Tag Messages from the Internet should have [INTERNET] added to the subject.
Links Does this message contain links? YesCheck links before clicking them or removing BLOCKED in the browser.
Cybersecurity risk assessment: Low
Kyle and Jacob, What times would PacifiCorp propose to discuss the edits to the Chester PPA in the
next week? We should be prepared to discuss that after an internal discussion we will have today.
Exhibit 27 Page 6
From: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>
Sent: Thursday, September 17, 2020 10:24 AM
To: Greg Adams <Greg@richardsonadams.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request - RMP
Turn
Greg,
Please find PacifiCorp’s turn of the document. We would like to set up a call to discuss metering
issues and Exhibit K to make sure we all have the same understanding of how the metering process
will work with Net Output. Do you have some time in the next couple of week for a discussion?
Thanks,
Kyle Moore
Rocky Mountain Power
Commercial Services
O 801.220.4467
C 385.210.4209
From: Greg Adams [mailto:Greg@richardsonadams.com]
Sent: Thursday, September 3, 2020 10:49 AM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; McDermott, Jacob
(PacifiCorp) <Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Subject: [INTERNET] RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA
Request
** REMEMBER SAIL WHEN READING EMAIL **
Sender The sender of this email is Greg@richardsonadams.com using a friendly name ofGreg Adams .Are you expecting the message? Is this different from the message sender
displayed above?
Attachments Does this message contain attachments? No If yes, are you expecting them?
Internet Tag Messages from the Internet should have [INTERNET] added to the subject.
Links Does this message contain links? Yes
Check links before clicking them or removing BLOCKED in the browser.
Exhibit 27 Page 7
Cybersecurity risk assessment: Low
Kyle and Jake, I am checking in the edits to the Chester PPA. You indicated you would be supplying
those by last Friday, but I do not believe I received it.
Greg Adams
Richardson Adams, PLLC515 N. 27th Street, 83702
P.O. Box 7218, 83707Boise, Idaho
Voice: 208.938.2236Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent disclosureof the contents of this email or its attachments to unintended recipients is not intended to and does not constitute awaiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this email inerror, please immediately notify the sender of the erroneous receipt and destroy this email and any attachments ofthe same either electronic or printed. Thank you.
From: Moore, Kyle (PacifiCorp) {Mkt Function}
Sent: Wednesday, August 26, 2020 1:26 PM
To: Greg Adams <Greg@richardsonadams.com>; McDermott, Jacob (PacifiCorp)
<Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request
Greg,
We are finalizing our response to your redlines and hope to have it over to you by Friday, we
apologize for our delay and will make it up in our next response period.
Thanks,
Kyle Moore
Rocky Mountain Power
Commercial Services
O 801.220.4467
C 385.210.4209
From: Greg Adams [mailto:Greg@richardsonadams.com]
Sent: Friday, August 21, 2020 4:06 PM
To: Moore, Kyle (PacifiCorp) {Mkt Function} <Kyle.Moore@pacificorp.com>; McDermott, Jacob
(PacifiCorp) <Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
Exhibit 27 Page 8
<Dave.Peterson@fallriverelectric.com>; Mifsud, Cynthia Hansen (PacifiCorp)
<Cynthia.Hansen@pacificorp.com>
Subject: [INTERNET] RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA
Request
** REMEMBER SAIL WHEN READING EMAIL **
Sender The sender of this email is Greg@richardsonadams.com using a friendly name of
Greg Adams .Are you expecting the message? Is this different from the message senderdisplayed above?
Attachments Does this message contain attachments? No If yes, are you expecting them?
Internet Tag Messages from the Internet should have [INTERNET] added to the subject.
Links Does this message contain links? YesCheck links before clicking them or removing BLOCKED in the browser.
Cybersecurity risk assessment: Medium
Hello Kyle and Jake, I am checking in on this PPA request. I believe it has been over 30 days since we
submitted our comments and proposed revisions to the PPA. Can we expect PacifiCorp’s response
soon? Thanks.
Greg AdamsRichardson Adams, PLLC515 N. 27th Street, 83702P.O. Box 7218, 83707Boise, IdahoVoice: 208.938.2236Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent disclosure
of the contents of this email or its attachments to unintended recipients is not intended to and does not constitute a
waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this email in
error, please immediately notify the sender of the erroneous receipt and destroy this email and any attachments of
the same either electronic or printed. Thank you.
From: Greg Adams
Sent: Monday, July 20, 2020 11:05 AM
To: Moore, Kyle {Mkt Function} <Kyle.Moore@pacificorp.com>; McDermott, Jacob
<Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; Mifsud, Cynthia Hansen <Cynthia.Hansen@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request
Kyle and Jake,
I attached Fall River’s proposed revisions to the Chester Hydro PPA. I also attached requested
Exhibit 27 Page 9
materials related to the interconnection of the facility to Fall River’s distribution system and the
transmission path.
If you would like to discuss our edits, we can be available to do so.
Greg AdamsRichardson Adams, PLLC
515 N. 27th Street, 83702P.O. Box 7218, 83707
Boise, IdahoVoice: 208.938.2236
Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent disclosure
of the contents of this email or its attachments to unintended recipients is not intended to and does not constitute a
waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this email in
error, please immediately notify the sender of the erroneous receipt and destroy this email and any attachments of
the same either electronic or printed. Thank you.
From: Moore, Kyle {Mkt Function}
Sent: Thursday, June 18, 2020 5:07 PM
To: Greg Adams <Greg@richardsonadams.com>; McDermott, Jacob
<Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>; Mifsud, Cynthia Hansen <Cynthia.Hansen@pacificorp.com>
Subject: RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request
Greg,
Please find attached the draft PPA for the Chester Project as discussed.
Thanks,
Kyle Moore
Rocky Mountain Power
Commercial Services
O 801.220.4467
C 385.210.4209
From: Greg Adams [mailto:Greg@richardsonadams.com]
Sent: Wednesday, June 10, 2020 5:19 PM
To: Moore, Kyle {Mkt Function} <Kyle.Moore@pacificorp.com>; McDermott, Jacob
<Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Woodworth, Thomas
<Thomas.Woodworth@PacifiCorp.com>; Dave Peterson <Dave.Peterson@fallriverelectric.com>
Subject: [INTERNET] RE: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA
Exhibit 27 Page 10
Request
** REMEMBER SAIL WHEN READING EMAIL **
Sender The sender of this email is Greg@richardsonadams.com using a friendly name of
Greg Adams .Are you expecting the message? Is this different from the message senderdisplayed above?
Attachments Does this message contain attachments? No If yes, are you expecting them?
Internet Tag Messages from the Internet should have [INTERNET] added to the subject.
Links Does this message contain links? YesCheck links before clicking them or removing BLOCKED in the browser.
Cybersecurity risk assessment: Medium
Jake and Kyle, I am touching base on the Chester Project PPA request. Please let us
know when we can expect to receive the draft PPA we had discussed. We would like to
move forward with that as expeditiously as possible. Thanks.
Greg AdamsRichardson Adams, PLLC515 N. 27th StreetBoise, Idaho 83702Voice: 208.938.2236Facsimile: 208.938.7904
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent disclosure
of the contents of this email or its attachments to unintended recipients is not intended to and does not constitute a
waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this email in
error, please immediately notify the sender of the erroneous receipt and destroy this email and any attachments of
the same either electronic or printed. Thank you.
From: Greg Adams <Greg@richardsonadams.com>
Sent: Monday, May 11, 2020 10:33 AM
To: Moore, Kyle {Mkt Function} <Kyle.Moore@pacificorp.com>; McDermott, Jacob
<Jacob.McDermott@pacificorp.com>
Cc: Bryan Case <Bryan.Case@fallriverelectric.com>; Woodworth, Thomas
<Thomas.Woodworth@PacifiCorp.com>; Dave Peterson
<Dave.Peterson@fallriverelectric.com>
Subject: Fall River Rural Elect. Coop.'s Response Letter Re Chester Project PPA Request
Jake and Kyle, Please see the attached letter regarding the Chester Project PPA request.
Greg Adams
Richardson Adams, PLLC515 N. 27th Street
Boise, Idaho 83702Voice: 208.938.2236
Facsimile: 208.938.7904
Exhibit 27 Page 11
Information contained in this electronic message and in any attachments hereto may contain information that is
confidential, protected by the attorney/client privilege and/or attorney work product doctrine. Inadvertent disclosure
of the contents of this email or its attachments to unintended recipients is not intended to and does not constitute a
waiver of the attorney/client privilege and/or attorney work product doctrine. If you have received this email in
error, please immediately notify the sender of the erroneous receipt and destroy this email and any attachments of
the same either electronic or printed. Thank you.
Exhibit 27 Page 12