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FDJ, LLC CPA
401 S Second Avenue
Sioux Falls, SD 57104
605-335-3140

CIRCULAR 230 NOTIFICATION: We are required by IRS Circular 230 to inform you that, unless otherwise expressly indicated, any tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.


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