UNITED STATES DISTRICT COU RT SOUTHERN DISTRICT OF FLORI DA

CASE NO. 18 U.S.C. §37116 • 2 0 3 18

18 u.s.c. § 152(7)                                      --

18 U.S.C. § 152(1)                             C R b" M A R TJ N EZ

18 u.s.c. § 152(2)

18 U.S.C. § 98l(a)(l)(C)

UNITED STATES OF AMERICA

vs.

WALTER  ALEXANDER LISTA,

Defendant.

INDICTMENT

The Grand Jury charges  that:

GENERAL ALLEGATIONS

At all material  times to this  Indictment:

1. Individuals  who  file  for  bankruptcy  are  known  under  federal  bankruptcy  law as

·'debtors.''

1. Bankruptcy is a process by which debtors obtain relief from their "creditors." Creditors are i ndividuals, businesses, and government agencies who are owed money by the debtor. The bankruptcy process is designed to achieve the orderly distribution  to creditors of avai lable assets of the debtor that are truthfully disclosed. The bankruptcy process also provides a fresh start to debtors by allowing them to obtain a "discharge" of debts, that is, an order that releases the debtors from further personal liability for specified types of debts.
   1. Debtors  may  file  for  one  of  several  different   types  of  bankruptcy,   commonl y

referred to as chapters. One of these types of bankruptcy is known as "Chapter 7." A Chapter 7 bankruptcy is a liquidation bankruptcy. Under Chapter 7 of the Bankruptcy Code, a "trustee" is appointed by the Bankruptcy Court to administer the case by marshalling and then liquidating all assets of the debtor in order to maximize  recovery  for  cred itors.

1. The United States Trustee oversees the administration of all bankruptcy cases and private trustees,  including Chapter 7  trustees.
2. A debtor seeking shelter under bankruptcy  laws  must  disclose  all  potential  property and assets, whet her worthless  or not, whether  in the debtor's name  or in another's  name, to creditors, the Chapter 7 trustee, the U nited States Trustee, and, ultimately, the U nited States Bankruptcy Court. The assets of a debtor,  includ ing all  property  or  interests  in property  owned by the debtor, comprise what is called the '·bankruptcy estate."  Debtors  are  also  required  to  disclose all  l iabi lities and debts owed to creditors.
   1. Debtors are also required to file a Statement of Financial Affairs  ("SOFA")  with  their petition for bankruptcy. The SOFA requires debtors to "[l]ist all other property, other than property transferred in the ordinary course of the business or financial affairs of the debtor, transferred either absolutely or as security within two years immediately preced ing the commencement of this case." (Emphasis in original.) In submitting  the  SOFA,  debtors  must execute a "Declaration Under Penalty of Perjury by Individ ual Debtor," which provides the following declaration by the debtor: "I declare under penalty of perjury that I  have  read  the  answers contained in the foregoing statement of fi nancial affairs and my attachments thereto and  that they  are true and correct."
      1. 7.                  Precast Depot, Inc. was a Florida corporation  with  its princi pal  place  of business  at   1 1 102  NW   South   River   Drive,  Medley,   Florida.     Defendant   WALTER ALEXANDER

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LISTA was the Vice President of the   company.

1. Precast Manufacturing of Med ley, Inc. was  a  Florida  corporation  with  its  principal place of business at 1 1 100 NW South River Drive, Medley, Florida.  A co-conspirator  was the President of the  company.
   1. Fern Street Properties, L.L.C.  was  a  Florida  limited  liability  company  with  its  pri ncipal office at 12080 S.W. 127 Avenue, Miami, Florida. WALTER ALEXANDER  LISTA was  one of the  company's Members.
      1. On or about May 30, 2013, in Miami-Dade County, in the Southern District of Florida , WALTER ALEXANDER LISTA filed a personal Chapter 7 bankruptcy as debtor captioned In re:  WALTER  ALEXANDER  LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC, in the United States Bankruptcy Court for the Southern District of Florida (the  "Bankruptcy  Filing"). In his Bankruptcy Filing, W.A.  LISTA  claimed  that  he  had  $3,476,085.36  in assets  and $9,417,695.27 in  liabilities.

1 1. On or about June  20,  2013,  in  Miami-Dade  County,  in  the  Southern  District  of Florida, WALTER A LEXANDER  LISTA  amended  the  Statement  of  Financial  Affai rs  of  his May   14,  2013  bankruptcy   fil ing  (the  "First  Amended   Fil i ng").     In  t he  First  Amended  Filing,

W.A.   LISTA  claimed   liabilities  owed  to  creditors  of  approximately  $10,482,726.07.   W.A. LIST A also claimed  available, non-exempt  assets of approximately   $2,515,038.00.

1. On or about June 20, 2013, in Miami-Dade County, in the Southern District of Florida, WALTER ALEXANDER LISTA amended Schedule B of  his  May  14,  2013  bankruptcy filing (the "Second Amended Fi ling"). In the Second Amended Filing, W.A. LISTA claimed l iabi lities owed to creditors of approximately $10,533,497.04.  W.A.  LISTA  also claimed  available, non-exempt  assets of approximatel y $2,515,038.00.

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1. On or about July 9, 2013, in Miami-Dade County, in the Southern District  of  Florida, WALTER ALEXANDER LISTA again amended the  Statement of Financial  Affairs  of his May  14, 201 3 bankruptcy  filing (the ·'Third  Amended  Fi l ing").  In the Third Amended Filing,

W.A. LISTA claimed liabi lities owed to creditors of  approximately  $10,533,497.04  and  available,  non-exempt  assets  of approximately  $2,515,038.00.

1. On or about July 26, 2013, in Miami-Dade County, in the Southern District of Florida, WALTER ALEXANDER LISTA again amended Schedule B of his May 14, 201 3 bankruptcy  filing  (the "Fourth  Amended  Fi ling'}
2. On or about February 21 , 2014, i n M iami-Dade County, i n the Southern District  of Florida, WALTER ALEXANDER  LISTA  filed a Motion to Waive    Discharge.
   1. On or about February 25, 2014,  in Miami-Dade  County,  in the  Southern  District  of Florida, the bankruptcy court granted WALTER ALEXANDER LISTA's Motion to Waive Discharge.

COUNT 1

Conspiracy to Fraud ulently Conceal and Transfer Property In Connection With a Case Under Title  11

(18 u.s.c. § 371)

1. Paragraphs 1 through 16 of the General Allegations section of this Indictment are re-alleged  and incorporated  by reference  as though  fully set forth herein.
   1. From i n or around March 201 2, through in or around May 201 3, i n Miami-Dade County,  in the Southern  District  of Florida,  and  elsewhere, the defendant,

WALTER  ALEXANDER  LISTA,

did knowingly and wi llfully combi ne, conspire, confederate, and agree with other persons k nown and  unknown  to  the  Grand  Jury,  to  commit  an offense  against  the  United  States, that  is,  in  a

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personal capacity and as agent of another person, in contemplation of a case under title 1 1 by WALTER ALEXANDER LISTA, and with the intent to defeat the provisions of title 1 1 , to knowingly and fraudulently transfer and conceal, and cause to be transferred and concealed, the property of W.A. LISTA, that is: (i) a 1997 Jeep Wrangler; and (ii) a thirty-four foot boat  named  the "Isabella," in violation  of Title  18, United  States Code, Section   152(7).

PURPOSE  OF  THE CONSPIRACY

It was the purpose of the conspiracy for the defendant and his co-conspirators to falsely and fraudulently transfer and conceal property and to falsely and fraudulentl y declare bankruptcy to avoid paying moneys owed to creditors of WALTER ALEXANDER LISTA.

OVERT ACTS

In furtherance of the conspiracy, and to accomplish  the  purpose  and  object  thereof,  at least one of the co-conspirators  committed  and caused  to be committed,  in the  Southern  District  of Florida,  and elsewhere, at  least one of the  following overt acts, among   others:

1. On or about May 3, 2013, WALTER ALEXANDER LISTA  transferred  title  of  the Jeep Wrangler  to a co-conspirator.
2. On or about May 8, 2013, WALTER ALEXANDER  LISTA  transferred  title  of the thirty-four  foot  boat  named  the "Isabella'' to a co-conspirator.
   1. On or about May 30, 2013, WALTER ALEXANDER LISTA  failed to  disclose the transfer of the Jeep  Wrangler to a co-conspirator,  in the  Bankruptcy  Fi ling.
   2. On or about May 30, 2013, WALTER ALEXANDER LISTA  failed  to disclose  the transfer of the Isabella to a co-conspirator,  i n the Bankruptcy  Fi ling.
      1. On or about J une 20, 2013, WALTER ALEXANDER LISTA failed  to disclose  the transfer of the Jeep Wrangler to a co-conspirator,  in the First  Amended    Filing.

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1. On or about June 20, 2013,  WALTER  ALEXANDER  LISTA  failed  to  disclose the transfer of the Isabella to a co-conspirator,  in the First Amended    Filing.
   1. On or about June 20, 2013, WALTER ALEXANDER LISTA failed to disclose the transfer of the Jeep Wrangler to a co-conspirator, in the Second Amended Filing.
      1. On or about June 20, 2013,  WALTER  ALEXANDER  LISTA  failed to  disclose the transfer of the Isabella to a co-conspirator,  in the Second Amended    Filing.
      2. On or about July 9, 2013, WALTER ALEXANDER LISTA  failed to disclose the transfer of the Jeep Wrangler to a co-conspirator, in the Third Amended Filing.
         1. On or about J ul y 9, 201 3, WALTER  ALEXANDER  LISTA  failed to  disclose  the transfer of the Isabella to a co-conspirator,  in the Third  Amended   Filing.

1 1.  On  or  about  July  9,  2013,  WALTER  ALEXANDER  LISTA  falsely  testified under oath in a 341 bankruptcy meeting conducted by counsel  for the bankruptcy  trustee that the Jeep Wrangler  was never titled  in his name.

1. On or about July 26,  2013, WALTER  ALEXANDER  LISTA  failed  to  disclose the transfer of the Jeep Wrangler to a co-conspirator,  in the Fourth  Amended  Fi l i ng.
2. On or about July 26, 2013, WALTER ALEXANDER  LISTA  failed  to d isclose  the transfer of the Isabella to a co-conspirator,  in the Fourth Amended    Fi ling.

All  in violation  of Title  18, United  States Code, Section 371.

COUNT 2

Fraudulent Transfer and Concealment of Property in Contemplation  of a Case Under Title 1 1

(18 u.s.c. § 152(7))

On or about March 26, 2012, through on or about March 13,  201 3,  in  Miami-Dade  County, in the Southern  District  of Florida,  and elsewhere, the  defendant,

WA LTER  ALEXANDER LISTA,

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in a personal capacity and as agent of another person, in contemplation of a case under title 1 1 by WALTER ALEXANDER LISTA, and with the intent to defeat the provisions of title 1 1, did knowingly and fraudulently transfer and conceal, and cause to be transferred and concealed, the property  of  W.A.  LISTA, that  is approximately  $41,200  from  his  personal  checking  account at

U.S.    Century Bank Account to a bank account in the name  of Precast  Manufacturing  of Medley, Inc. at Apollo  Bank, in violation  of Title  18, United  States Code, Sections  152(7) and 2.

COUNT 3

Fraudulent Transfer and  Concealment  of  Property in Contemplation  of a Case Under Title   11

(18 u.s.c. § 152(7))

On or about May 3, 2013, in Miami-Dade County, in the Southern District of Florida, and elsewhere,  the defendant,

WALTER  ALEXANDER  LISTA,

in a personal capacity and as an agent of another person, in contemplation  of a case under title  1 1  by WALTER ALEXANDER LISTA, and  with  the  intent  to  defeat  the  provisions  of  title  1 1, did knowingly  and fraudulently  transfer  and conceal, and cause to be transferred  and concealed,  the property of W.A. LISTA, that is, a 1997  Jeep  Wrangler,  in  violation  of  Title  18, United  States Code, Sections  152(7) and 2.

COUNT 4

Fraudulent Transfer and  Concealment  of  Property in Contemplation  of a Case U nder Title  11

(18 u.s.c. § 152(7))

On or about May 8, 2013, in Miami-Dade County, in the Southern District of Florida, and elsewhere,  the defendant,

WALTER  ALEXANDER  LISTA,

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in a personal  capacity  and as agents of another person,  in contemplation  of a case under title  1 1  by WALTER ALEXANDER LISTA, and  with  the  intent  to  defeat  the  provisions  of  title  1 1, did knowingl y and fraudulently transfer and conceal, and cause to be transferred  and  concealed,  the property of W.A. LISTA, that is, a thirty-four foot boat named the  "Isabella," in violation  of Title  18, United  States Code, Sections  152(7) and 2.

COUNT 5

Concealment of Property in Connection with a Case Under Title 11 (18 u.s.c. § 152(1))

From on or about May 30, 2013, continuing through on or about February 21, 2014, in Miami-Dade  County,  in the  Southern District  of Florida, and elsewhere,  the defendant,

WALTER  ALEXANDER  LISTA,

in connection with a case under title 1 1, did knowingly and fraudulently conceal and cause to be concealed property belonging to the  estate  of  the  debtor,  In  re:  WALTER  ALEXANDER LISTA, Bankruptcy Case No. 13-22662-BKC-AJC, filed  in the United  States Bankruptcy  Court  for the Southern District of Florida, from creditors, the trustee, the United States Trustee, and the United States Bankruptcy Court. that is, his twenty percent  (20%)  ownership  interest  in  Fern  Street Properties,  L.L.C.,  in violation  of Title  18, United  States Code, Sections  152(1) and 2.

COUNT 6

False Oath and Account in Relation to a Case Under Title 11 (18 u.s.c. § 152(2))

On or about May 30, 2013, i n Miami-Dade County. in the  Southern  District  of Florida,  and  elsewhere,  the defendant,

WALTER  ALEXANDER LISTA,

knowingly and fraudulently made  a false oath and account  i n and  in relation  to any case under  title   1 1,  In  re:  WALTER  ALEXANDER   LISTA,  Bankruptcy   Case  No. 13-22662-BKC-AJC,

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filed in the United States Bankruptcy Court for the Southern District  of  Florida,  by  failing to declare in Schedule B that he: (i) owned a 1997 Jeep Wrangler, (ii) owned a thirty-four foot boat named the "Isabella," and (iii) had partnership or joint venture interests in Fem Street Properties, L.L.C., when in truth and in fact, and as the defendant then and there well  knew, he: (i) owned  a 1997 Jeep Wrangler, (ii) owned a thirty-four foot boat named  the  "Isabella,"  and  (i ii)  had partnershi p or joint venture interests in Fern Street Properties, L.L.C., i n violation of Title 18,  United  States Code, Section  152(2).

COUNT 7

False Oath and Account in Relation to a Case  Under Title  1 1  (18 u.s.c. § 152(2))

On or about May 30, 201 3, i n M iami-Dade County, in t he Southern District  of Florida, and  elsewhere,  the defendant,

WALTER  ALEXANDER  LISTA,

knowingly and fraudulently made a false oath  and  account  in and  in relation  to any  case  under title 11, In re:  WALTER  ALEXANDER  LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC, filed in the United States Bankruptcy Court for the Southern District  of  Florida,  by  failing  to declare in the Statement  of Financial  Affairs that,  from on or about  March  26, 2012, through  on  or about March 13, 2013, he transferred approximately  $41,200  from  his  personal  checking account at U.S. Century Bank to an account at  Apollo  Bank  in  the  name  of  Precast Manufacturing of Medley, Inc., when in truth  and  in  fact, and  as the  defendant  then  and  there well knew, from on or about March 26, 2012, through  on  or  about  March  13,  2013,  he transferred approximately $41 ,200 from his personal  checking account  at  U.S.  Century  Bank  to an account at Apollo Bank in the name of Precast Manufacturing of Med ley, I nc., i n violation of Title  18, United  States Code, Section 152(2).

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COUNT 8

False Oath  and Accou nt  in  Relation  to a Case Under Title  11

(18 u.s.c. § 152(2))

On or about May 30, 2013, in Miami-Dade County,  in the  Southern  District  of Florida,  and  elsewhere,  the defendant,

WALTER ALEXANDER LISTA,

knowingl y and fraudulentl y made a false oath and account in and  in relation  to  any  case under title 1 1, In re: WALTER  ALEXANDER  LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC, filed in the U nited States Bank ruptcy Court for the Southern District of Florida, by fail i ng to declare in the Statement of Financial Affairs that he was an officer, director, partner or managing executive of Precast Depot, Inc., when in truth and  in fact, and  as the  defendant  then  and t here well knew, he was an officer, director, partner or managing executive of Precast Depot, Inc., in violation  of Title  18, United  States Code, Section 152(2).

COUNT 9

False Oath and Account in Relation to a Case U nder Title 11

(18 u.s.c. § 152(2))

On or about June 20, 2013, in Miami-Dade County, in  the  Southern  District  of Florida,  and  elsewhere,  the defendant,

WALTER  ALEXANDER LISTA,

knowingly and fraudulently  made  a  false oath and  account in and  in  relation  to any case  under  tit le 1 1, In re: WALTER ALEXANDER LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC, filed in the United States Bankruptcy Court for the Southern District  of  Florida,  by  failing to declare in the Statement of Financial Affairs of the First Amended Filing that, from on or about March 26, 2012, through on or  about  March  13,  2013,  he  transferred  approximately  $41,200 from  his personal  checki ng account at  U.S. Century  Bank  to an account  at Apollo  Bank  in    the

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name of Precast Manufacturing of Medley, Inc., when in truth  and  in  fact, and  as the defendant then and there  well  knew,  from  on or about  March  26, 2012, through  on or about  March  13, 201 3, he transferred approximately $41 ,200 from his personal checking account at U.S. Century Bank to an account at Apollo Bank in the name of Precast Manufacturi ng of Med ley, Inc., in violation  of Title  18, United  States Code, Section 152(2).

COUNT 10

False Oath and Accou nt in Relation to a Case Under Title 11 (18 u.s.c. § 152(2))

On or about June 20, 2013, in Miami-Dade County,  in the  Southern  District  of Florida,  and elsewhere, the  defendant,

WALTER ALEXANDER LISTA,

knowingly and fraudulently made a false oath and account  in and  in relation  to any  case  under  title 1 1, In re:  WALTER  ALEXANDER  LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC, filed in the United States Bankruptcy Court for the Southern District  of  Florida,  by  failing  to declare in the Schedule B of the Second Amended Filing  that  he:  (i)  owned  a  1997  Jeep Wrangler, (ii) owned a  thirty-four  foot  boat  named  the  "Isabella,"  and  (iii)  had  partnership  or joi nt venture i nterests in Fem Street Properties, L.L.C., when in truth and in fact, and as the defendant then and there well knew, he: (i) owned a  1997 Jeep  Wrangler,  (ii) owned a thirty-four foot boat named the "Isabella," and (ii i ) had partnership or joint venture i nterests i n Fem Street Properties,  L.L.C.,  in violation  of Title  18, United  States Code, Section 152(2).

COUNT  11

False Oath and Accou nt in Relation to a Case U nder Title 11 (18 u.s.c. § 152(2))

On or about J uly 9, 2013, in Miami-Dade County, in the Southern District of Florida, and elsewhere,  the defendant,

1 1

WALTER  ALEXANDER  LISTA,

knowingl y and fraudulently made a false oath and  account  in and  in relation  to  any case  under title 1 1, In re: WALTER  ALEXA NDER  LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC, filed in the United States Bankruptcy Court for the Southern District  of  Florida,  by  failing  to declare in the Statement of Financial Affairs of the Third Amended Filing that, from on or about March 26, 2012, through on or  about  March  13, 2013,  he  transferred  approximatel y  $41,200 from his personal checking account at U.S. Century Bank to an account  at Apollo  Bank  in the  name of Precast Man ufacturi ng of Medley, Inc., when in truth and in  fact, and as the defendant  then and there well knew, from on or about March  26,  2012, through  on  or  about  March  13, 2013, he transferred approximately $41 ,200 from his personal checking account at U.S. Century Bank to an account at Apollo Bank in the name of Precast Manufacturing of Medley, Inc., in  violation  of Title  18, United  States Code, Section 152(2).

COUNT 12

False Oath and Account in Relation to a Case Under Title 1 1 (18 u.s.c. § 152(2))

On or about July 26, 2013, in Miami-Dade  County,  in the  Southern  District  of Florida,  and elsewhere,  the defendant,

WALTER  ALEXANDER  LISTA,

knowingly and fraudulently made a false oath  and account  in and  in relation  to any case  under  title 1 1, In re: WALTER ALEXANDER  LISTA,  Bankruptcy  Case  No.  13-22662-BKC-AJC,  filed in the U nited States Bank ruptcy Court for the Southern District of Florida, by fai ling to declare  in  Schedule  B of the  Fourth  Amended  Filing  that  he:  (i) owned  a  1997 Jeep Wrangler,

(ii)   owned a thirty-four foot boat named the "Isabella," and (ii i) had partnershi p or joint venture interests  in  Fem  Street  Properties,  L.L.C.,  when  in truth  and  in  fact, and  as the  defendant then

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and there well knew, he: (i) owned a 1997 Jeep Wrangler,  (ii)  owned  a  thirty-four  foot  boat named the "Isabella," and (iii) had partnership or joint venture interests in Fem Street Properties, L.L.C., in violation of Title  18, U nited  States Code, Section 152(2).

FORFEITURE  ALLEGATIONS

1. The allegations of this Ind ictment are re-alleged and by this reference fu lly incorporated herein for purposes  of alleging  criminal  forfeiture  to the  United  States of America  of certain property  in which the defendant  has an  interest.
   1. Upon conviction of a violation of Title 18, United States Code, Section 152, as alleged in this Indictment, the defendants, WALTER ALEXANDER  LISTA  and  A  CO- CONSPI RATOR, shall forfeit to the United States of America any property, real or personal,  which  constitutes  or is derived  from proceeds  traceable to such violation.

All pursuant to Title 18, United States Code, Section 981 (a)(l )(C) and the procedures set forth in Title 21 , U nited States Code, Section 853, made applicable by Title 28, United  States  Code, Section 2461 (c).

A TRUE BILL

l         JvvL

WIFREDO A. FERRER              (

UN ITED STATES ATTORNEY

SBORN

ASSISTANT UNITED  STATES ATTORNEY

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Case 1:16-cr-20318-JEM       DosomrrmEiN6oreREKl1001fit!SDttwcket05/06/2016               Page 14 of  15

UNITED  STATES  OF AMERICA

vs.

WALTER  ALEXANDER LISTA,

Defendant.

CERTIFICATE OF TRIAL ATTORNEY*

Superseding  Case Information:

Court Division: (Select One)                                                New  Defendant(s)

N um ber of New Defendants

Yes                         No

M iam i       _     Key West

FTL                        WPB                       FTP

I  do hereby  ce1iify that:

Total n umber of counts

1. .                             I  have carefully  considered  the  allegations of the  ind ictment,  the  n umber  of defendants,  the n um ber of  probable  witnesses  and  the  legal  complexities  of  the  Ind ictment/Information   attached   hereto.

1. I am aware that the information supplied on this statement wi l l be rel ied  u pon  by  the Judges of this  Court in setting their calendars and scheduling  criminal  trials  under  the  mandate  of  the  Speedy  Trial Act,  Title 28  U .S.C. Section  3161 .

1. I nterpreter:          (Yes or No)            No

List  language  and/or dialect                                                           

1. This case wi ll take              6-7          days for the part ies to try.

1. Please  check  appropriate  category  and  type  of  offense  l isted  below:

ICheck only one)                                                                                                                   (Check only one)

I         0   to    5 days                                                                      Petty                                                      

II        6    to 10 days                                      X                      M inor                                                    

III       1 1 to 20 days                                                   

IV        21  to  60 days                                                   

V          6 I   days and over                                             

M isdem.                                               

Felony                                       X    

1. Has this case been  previously  filed  in this District Court?    (Yes  or No)                   No If yes:

Related M iscel laneous n um bers:                                                                                                                                                       Defendant(s)  i n  federal  custody  as of

Defendant(s) i n state custody as of Ru le 20  from  the  District of

Is th is a  potentia l  death  penalty  case? (Yes or No)                    No

1. Does th is case originate from a matter pend ing i n the Northern Region of the U.S. Attorney's Office prior to    October 14, 2003?                              Yes                             No_X           _

1. Does th is case  originate  from  a  matter  pend i ng  i n  the Central  Regio                      .S.  Attorney's   Office

prior to Septem ber  I , 2007?            Yes                            No---1--,

*Penalty Sheet(s) attached                                                                                                                                                               REV 4/8/08