In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the above-referenced Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 a.m., Eastern Time, on May 14, 2021, or as soon thereafter as is practicable.
Very truly yours,
/s/ Jack W. Hanks
Jack W. Hanks, CEO
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