ice has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. Sincerely, Leslie H. Finlow Senior Technician Reviewer, Branch 4 httpfitaxandaccanting.traccrn/blachisplay/batch_print_ctsplay.adp 4/5 EFTA00607794 11/3/2014 Tax and Aeo'