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'Ong Center Office of Associ