Please provide a short summary on what has happened or what you have observed in the nature of questionable accounting, internal accounting controls or auditing matters, the name(s) and position(s) of the person(s) involved, and how you learned of the relevant event(s). Please provide only information that, to the best of your knowledge, is accurate. The last question on this page will allow you to provide more detailed information.

Please provide any additional details regarding these events, including the locations of witnesses, identify relevant documents, and any other information that could be valuable in the evaluation and ultimate resolution of this situation.