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Date: Thu, 1 Jun 2017 07:39:00 -0400 (EDT)
From: Mary Schaeffer <editorial_director@ap-now.com>
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Subject: Collecting TINs Properly Matters
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 Content preview:  Having trouble viewing this email? Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=930563ba-6939-4a59-85f2-e8bdcfed28bd
    5 Reasons Every Organization Should Use Best TIN Solicitation Best Practices
    ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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5 Reasons Every Organization Should Use
Best TIN Solicitation Best Practices
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Why do we make such a big deal about using best practices for collecting TINs (taxpayer
identification numbers)? Here are a few reasons.

1. Just about every company doing business in the US needs to issue 1099s each January.
2. Following best practices makes the 1099 issuance process a little easier - NOT
easier, just not as difficult
3. When best practices are followed from the beginning, you are likely to make fewer
errors issuing 1099s, errors that may not be your fault.
4. Fewer errors mean fewer B-Notices, which take time to address following the onerous
IRS rules regarding them.
5. Fewer B-Notices mean less fines and penalties. This is costly if you pay them
 and is time consuming if you write abatement letters - which may or may not work.
If you have any additional reasons why you think TIN Solicitation best practices
 are important, please share them by writing publisher@ap-now.com [mailto:publisher@ap-now.com]
Resource: That's why we've decided to develop a one-hour webinar on best practices
regarding the collection of this important information. It includes information 
on using the IRS TIN Matching program. You can get additional information or register
for the June 13th program here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv0sn8G33RSHPvdwAe_zommDSJ1dsgpYJEPVppM6R_czN5WIf-HlGdr8KaAUdqkKff509WHdNQYR8qWi580l_jDktYxqJpyaQFhXD95oaC2Cbz2mKpGF8iaLqciXrwSZkXDPE6k_Lt0a3aU_NMPZTGJ0=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
It is included in our webinar [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvxKgSuJQxYItLQADuZR96q1RvyWhesFWLBBOw3JsYIBfMVKdme2K_-Nz4vpdocp8A9nmZE_Q2BzjYM7sN9SPzKMGSn7TR9zkkQ5k3PRkEyKqd0hGuMIX0NwGKhvHD3G6DMdBTyhORok0vPbP3jX-4Lw=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==]
and platinum [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv3VzfTUfnDWEd3d9l5M4qHAbC83ZFPcwxRzX8dFWfkyLNQwUWWMNGqWMWmaNRzEsZ_0MyfI1VRzH7dllNBnbuOMVL-qzH4SAJwzLTXziRymaPJhF2GMcBo8KMiEu82lg3wHVS9LeHuP4XWeJiDnwxm8=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==]
memberships.
Special Invoice Report: We have compiled all the commentary offered by our readers
on the invoices without invoice number dilemma into a special report [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv_e3YsnVGhQ3VV3N3DHdhqe6yKLicedGyCgIX3K3ErWi5l3-aNOjy84anXX1m-nOrVBxX5Fu6FY3rFX9f6oXDFAtyLI90FjGletbRtLcT97Oa0mRsvwaSq3RodF1gTFTXFPEZKqErcHnzkW8yYDMKfg=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
It has been shared with everyone who offered their thoughts. It also includes several
extensive Coding Standards. You can get more information about it and/or order it
here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv_e3YsnVGhQ3VV3N3DHdhqe6yKLicedGyCgIX3K3ErWi5l3-aNOjy84anXX1m-nOrVBxX5Fu6FY3rFX9f6oXDFAtyLI90FjGletbRtLcT97Oa0mRsvwaSq3RodF1gTFTXFPEZKqErcHnzkW8yYDMKfg=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
Upcoming AP Now Webinars

* Developing Issues: Payment Attitude Survey Results May24
* TIN Solicitation Best Practices [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv0sn8G33RSHPvdwAe_zommDSJ1dsgpYJEPVppM6R_czN5WIf-HlGdr8KaAUdqkKff509WHdNQYR8qWi580l_jDktYxqJpyaQFhXD95oaC2Cbz2mKpGF8iaLqciXrwSZkXDPE6k_Lt0a3aU_NMPZTGJ0=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==]
June 13
* An Internal Control Master Plan [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv8K2iuKFU1Aw4cdYF_owBvUkwWwQ-oUxPyc_tQcn-foq1afCMdHVhuWKlP2VEC1v8DkCpSqnIiuJZMGv-mQAHXYzLMY5_3-7zE65n7kdeCGyOnEacTKTLpbacwD87uVHpk_iI5ishfHQm7BxLVfK23g=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==]
June 22

* July 12 TBA
* July 26 TBA Other Upcoming Programs

* Payment Fraud Prevention Symposium + Workshops We'll be in Philadelphia on July
13-14 and Denver on June 8-9.See the details for the Symposium here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvz60ztKDinpGhBdhU5Bpf8zG9h1N-erEDIA7ljNcS0xaQVkB-IHf5N1oyIstcrJDUVD5R5o9dcl3pr2nCurqlv3eIERy6ZSE2-81PdQR72aS8Abkb7seRiXXZD6jy3Q-9zoGhhp_xUzFuN8XqLpiL2M=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==],
the T&E workshop here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvwLEKvqEjADxLoCeUa56pOKH-SSk8ZzvjCogXSh2NTcp7zdwp2AeiJFXOdbqsvdo1E2cLakH5iTc_2Mi1L_W8KTkUrXdNTI5AtuPKUujob8KUPdwlSsKZFW3GM395Lkrcuoy3RXQokEbjvG4ccdt1K0=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==],
and the Policy & Procedures Manual Workshop here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvwLEKvqEjADxPL7X0BsFJgd5XCp_-_9NmT0WaozOZxLBRC2R4j1-Pd7extu8E0cCFdi0p-qTDTQQlyHZUwWFYJX3kyvt3pqUE7QHMyE2Pga6yxwFQy7fkYUh1BoJjgwcXcEzO1Svs9xiug1wFhxOS7U=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
You can register for all three here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvz60ztKDinpG9m1bDdSjC0XKr-dqVf5ymHASC5OPk0Xux-i_5ce_0cpM-F73BiQabx9H6xpgA0EzN6mBmsoUZzrFEGPd_2Y05aFn_QtgmsGPWW7gdokOzUAV8Z-QiKPC85UWIjEUv9Y9HbkdomyF8Kc=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==]
(and save $200).
* P-card Risk Analysis e-Workshop See details about the e-Workshop and/or register
here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv7zzAs6nVI0gN7nmb8fsmkLTMPJbH_im6JIkbxKQaOsdxISfaVs8alySk_sXtByz_4waQIHFuLTQW20BSUhEOXes8tp9CVGDZPEnvb9jNT9kYctf7dZn-h0pI0wyGMUuUDhKM9ZSqviFJRJdSpAH6j8=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
* Accounts Payable Best Practice Certificate Program- a self-study, go-at-your-own-pace,
take-the-exam-at-your-convenience program, with no ongoing CPE requirements.

You can get the details about it here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvyuwVsI7ICjQQkbilqLUAouNNuJsG9WUyXxLZTIK6DG7lhfX-KyfkPW2QkVqorcmPXjDQAQqzplZJ-XLFSzLiujMhaaO37p9DCVLOH9fN9htYtnjbCXPESKnp0bt7-dXtjNltIioAdNq2kUXTbeX84E=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
* The P2P Best Practice e-Workshop August 3. You can get additional information 
about it and/or register for it here [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv-oSuKTcMHDCLExa8AsLVqXa1X7kd-pEmupYhOwM300evjzuQcuJ5reGEfjTwdEBPeyeKMmvW2pvAA-dPLkW9pxPGHe9UtVGhMVqaCxGmGUB19FqCi_IoBLAL-C--TZ-60kFx7E4tnhFsZKCLgW-cps=&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==].
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Regards,
Mary Schaeffer
AP Now
Keeping up Just Got Easier:
AP Now Membership Options

* Newsletter [http://r20.rs6.net/tn.jsp?f=001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv7qi-La_aKHgpqJ2B2fbjgOCsuxl9_tfKTTfurClcvQnsIINnanzAMbRoz4e68g2xIUsaExura0F64Joz7RgR9X9vNWzbQBGHuBO7C0-5PFNAOD7czLbmJDdX8Wnbr0RMgL0o8G4_oUaNdMLML2k08DJXBUkXZ6kVn-btzimetdRo-xSbVN6dsrNiAwIrYouBQ==&c=c-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ==&ch=t5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q==]
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
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serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;line-height:normal;font-style:normal;text-align:center;" align=3D"center">=
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serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
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;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp;   <img heigh=
t=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hspace=3D"5" =
width=3D"300" src=3D"http://files.constantcontact.com/4c102576001/da26d5db-=
e7e5-4a0c-886a-10eb62a72d86.jpg"> &nbsp;</img></div>
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center"><span style=3D"line=
-height:115%;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;">&nbsp=
;</span></div>
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</td></tr></table>       =20
                <table style=3D"display:table;" border=3D"0" width=3D"100%"=
 cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BLOCK3"><tr><td s=
tyle=3D"color:#333333;font-size:10pt;font-family:Arial,Helvetica,sans-serif=
;" rowspan=3D"1" colspan=3D"1" align=3D"left"><strong>Dear Kathleen<br /></=
strong>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><br /><div style=3D"color:bl=
ack;font-weight:normal;font-family:Times-New-Roman;margin-top:0;font-style:=
normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">Why do we make su=
ch a big deal about using best practices for collecting TINs (taxpayer iden=
tification numbers)? Here are a few reasons. &nbsp;</span></div>
<ol><li style=3D"color:black;font-weight:normal;font-family:Times-New-Roman=
;margin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:=
10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Just about eve=
ry company doing business in the US needs to issue 1099s each January.</spa=
n></li><li style=3D"color:black;font-weight:normal;font-family:Times-New-Ro=
man;margin-top:0;font-style:normal;text-align:left;"><span style=3D"font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">Following b=
est practices makes the 1099 issuance process a little easier - NOT easier,=
 just not as difficult</span></li><li style=3D"color:black;font-weight:norm=
al;font-family:Times-New-Roman;margin-top:0;font-style:normal;text-align:le=
ft;"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">When best practices are followed from the beginning, you ar=
e likely to make fewer errors issuing 1099s, errors that may not be your fa=
ult. </span></li><li style=3D"color:black;font-weight:normal;font-family:Ti=
mes-New-Roman;margin-top:0;font-style:normal;text-align:left;"><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
Fewer errors mean fewer B-Notices, which take time to address following the=
 onerous IRS rules regarding them. </span></li><li style=3D"color:black;fon=
t-weight:normal;font-family:Times-New-Roman;margin-top:0;font-style:normal;=
text-align:left;"><span style=3D"font-size:10.0pt;line-height:115%;font-fam=
ily:'Verdana','sans-serif';">Fewer B-Notices mean less fines and penalties.=
 This is costly if you pay them and is time consuming if you write abatemen=
t letters - which may or may not work. </span></li></ol>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">If you have any a=
dditional reasons why you think TIN Solicitation best practices are importa=
nt, please share them by writing <a href=3D"mailto:publisher@ap-now.com" sh=
ape=3D"rect" target=3D"_blank">publisher@ap-now.com</a> </span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b050=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Resource</b></span><span style=3D"font-size:10.0pt;line-height:115%;f=
ont-family:'Verdana','sans-serif';">: That's why we've decided to develop a=
 one-hour webinar on best practices regarding the collection of this import=
ant information. It includes information on using the IRS TIN Matching prog=
ram. You can get additional information or register for the June 13<sup>th<=
/sup> program </span><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_M=
R_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv0sn8G33RSHPvdwAe_zommDSJ1dsgpYJE=
PVppM6R_czN5WIf-HlGdr8KaAUdqkKff509WHdNQYR8qWi580l_jDktYxqJpyaQFhXD95oaC2Cb=
z2mKpGF8iaLqciXrwSZkXDPE6k_Lt0a3aU_NMPZTGJ0=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g=
-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWd=
avVi62HHoqLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/pr=
oducts/item106.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana','sans-serif';">here</span></a><span style=
=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">=
. It is included in our </span><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvxKgSuJQxYItLQADuZR96q1=
RvyWhesFWLBBOw3JsYIBfMVKdme2K_-Nz4vpdocp8A9nmZE_Q2BzjYM7sN9SPzKMGSn7TR9zkkQ=
5k3PRkEyKqd0hGuMIX0NwGKhvHD3G6DMdBTyhORok0vPbP3jX-4Lw=3D&c=3Dc-p6nFX0lKTr0N=
hHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QB=
WbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://www.ap-=
now.com/products/item10.cfm" target=3D"_blank"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">webinar</span></a=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';"> and </span><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D=
3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv3VzfTUfnDWEd3d9l5M4qHAbC83ZFP=
cwxRzX8dFWfkyLNQwUWWMNGqWMWmaNRzEsZ_0MyfI1VRzH7dllNBnbuOMVL-qzH4SAJwzLTXziR=
ymaPJhF2GMcBo8KMiEu82lg3wHVS9LeHuP4XWeJiDnwxm8=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5=
H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8py=
uWdavVi62HHoqLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com=
/products/item5.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line=
-height:115%;font-family:'Verdana','sans-serif';">platinum</span></a><span =
style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-seri=
f';"> memberships.</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:#00b0f0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
<br />Special Invoice Report</b></span><span style=3D"font-size:10.0pt;line=
-height:115%;font-family:'Verdana','sans-serif';">: We have compiled all th=
e commentary offered by our readers on the invoices without invoice number =
dilemma into a </span><a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_=
MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv_e3YsnVGhQ3VV3N3DHdhqe6yKLicedG=
yCgIX3K3ErWi5l3-aNOjy84anXX1m-nOrVBxX5Fu6FY3rFX9f6oXDFAtyLI90FjGletbRtLcT97=
Oa0mRsvwaSq3RodF1gTFTXFPEZKqErcHnzkW8yYDMKfg=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9=
g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuW=
davVi62HHoqLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/p=
roducts/item109.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line=
-height:115%;font-family:'Verdana','sans-serif';">special report</span></a>=
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','san=
s-serif';">. It has been shared with everyone who offered their thoughts. I=
t also includes several extensive Coding Standards. You can get more inform=
ation about it and/or order it </span><a href=3D"http://r20.rs6.net/tn.jsp?=
f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv_e3YsnVGhQ3VV3N=
3DHdhqe6yKLicedGyCgIX3K3ErWi5l3-aNOjy84anXX1m-nOrVBxX5Fu6FY3rFX9f6oXDFAtyLI=
90FjGletbRtLcT97Oa0mRsvwaSq3RodF1gTFTXFPEZKqErcHnzkW8yYDMKfg=3D&c=3Dc-p6nFX=
0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmIC=
bYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://=
www.ap-now.com/products/item109.cfm" target=3D"_blank"><span style=3D"font-=
size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">here</spa=
n></a><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana=
','sans-serif';">. </span></div>
&nbsp;</div><div style=3D"color:black;font-weight:normal;font-family:Times-=
New-Roman;margin-top:0;font-style:normal;text-align:left;"><span style=3D"c=
olor:#0067ce;font-size:10pt;font-family:&quot;Verdana&quot;,&quot;sans-seri=
f&quot;;"><strong>Upcoming AP Now Webinars</strong></span></div></div>
</span></div>
</div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<div><span style=3D"color:blue ! important;text-decoration:underline ! impo=
rtant;" track=3D"on" shape=3D"rect" href=3D"http://www.ap-now.com/products/=
item39.cfm" linktype=3D"1" target=3D"_blank">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">Developing Issues: Payment Atti=
tude Survey Results May24</span></li><li style=3D"color:#000000;"><span sty=
le=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';=
"><a style=3D"color:blue;text-decoration:underline;" track=3D"on" shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8f=
pWkNWehshB-QQAORDtD368dKv0sn8G33RSHPvdwAe_zommDSJ1dsgpYJEPVppM6R_czN5WIf-Hl=
Gdr8KaAUdqkKff509WHdNQYR8qWi580l_jDktYxqJpyaQFhXD95oaC2Cbz2mKpGF8iaLqciXrwS=
ZkXDPE6k_Lt0a3aU_NMPZTGJ0=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAe=
CU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnn=
S_Q=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/products/item106.cfm=
" target=3D"_blank">TIN Solicitation Best Practices</a> June 13</span></li>=
<li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:11=
5%;font-family:'Verdana','sans-serif';"><a style=3D"color:blue;text-decorat=
ion:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv8K2iuKFU1Aw4=
cdYF_owBvUkwWwQ-oUxPyc_tQcn-foq1afCMdHVhuWKlP2VEC1v8DkCpSqnIiuJZMGv-mQAHXYz=
LMY5_3-7zE65n7kdeCGyOnEacTKTLpbacwD87uVHpk_iI5ishfHQm7BxLVfK23g=3D&c=3Dc-p6=
nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4c=
mICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" linktype=3D"1" alt=3D"http=
://www.ap-now.com/products/item42.cfm" target=3D"_blank">An Internal Contro=
l Master Plan</a> June 22 </span></li></ul>
</span><span style=3D"color:blue !important;" track=3D"on" shape=3D"rect" h=
ref=3D"http://www.ap-now.com/products/item39.cfm" linktype=3D"1" target=3D"=
_blank">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-heigh=
t:115%;font-family:'Verdana','sans-serif';">July 12 TBA</span></li><li styl=
e=3D"color:#000000;"><span style=3D"font-size:10.0pt;line-height:115%;font-=
family:'Verdana','sans-serif';">July 26 TBA</span></li></ul>
</span><span style=3D"color:blue !important;" track=3D"on" shape=3D"rect" h=
ref=3D"http://www.ap-now.com/products/item39.cfm" linktype=3D"1" target=3D"=
_blank">&nbsp;</span><span style=3D"color:#e614c6;font-size:10pt;font-famil=
y:&quot;Verdana&quot;,&quot;sans-serif&quot;;"><b>Other Upcoming Programs</=
b></span><span style=3D"color:blue ! important;" shape=3D"rect" href=3D"htt=
p://www.ap-now.com/products/item96.cfm" target=3D"_blank">&nbsp;&nbsp; &nbs=
p;</span></div>
</div>
<ul><li style=3D"color:#333333;"><strong>Payment Fraud Prevention Symposium=
 + Workshops</strong>&nbsp; <span style=3D"font-size:10.0pt;font-family:'Ve=
rdana','sans-serif';">We'll be in Philadelphia on July 13-14 and Denver on =
June 8-9.</span><span style=3D"font-size:10.0pt;font-family:'Verdana','sans=
-serif';">See the details for the Symposium <a href=3D"http://r20.rs6.net/t=
n.jsp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKvz60ztKDin=
pGhBdhU5Bpf8zG9h1N-erEDIA7ljNcS0xaQVkB-IHf5N1oyIstcrJDUVD5R5o9dcl3pr2nCurql=
v3eIERy6ZSE2-81PdQR72aS8Abkb7seRiXXZD6jy3Q-9zoGhhp_xUzFuN8XqLpiL2M=3D&c=3Dc=
-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0q=
F4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"h=
ttp://www.ap-now.com/products/item89.cfm" target=3D"_blank">here</a>, the T=
&E workshop <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3heFObh=
HWOUq5K8fpWkNWehshB-QQAORDtD368dKvwLEKvqEjADxLoCeUa56pOKH-SSk8ZzvjCogXSh2NT=
cp7zdwp2AeiJFXOdbqsvdo1E2cLakH5iTc_2Mi1L_W8KTkUrXdNTI5AtuPKUujob8KUPdwlSsKZ=
FW3GM395Lkrcuoy3RXQokEbjvG4ccdt1K0=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqV=
LL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHo=
qLWNtdGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/it=
em90.cfm" target=3D"_blank">here</a>, and the Policy & Procedures Manual Wo=
rkshop <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3heFObhHWOUq=
5K8fpWkNWehshB-QQAORDtD368dKvwLEKvqEjADxPL7X0BsFJgd5XCp_-_9NmT0WaozOZxLBRC2=
R4j1-Pd7extu8E0cCFdi0p-qTDTQQlyHZUwWFYJX3kyvt3pqUE7QHMyE2Pga6yxwFQy7fkYUh1B=
oJjgwcXcEzO1Svs9xiug1wFhxOS7U=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2=
lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNt=
dGnnS_Q=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item91.=
cfm" target=3D"_blank">here</a>. You can register for all three <a href=3D"=
http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQA=
ORDtD368dKvz60ztKDinpG9m1bDdSjC0XKr-dqVf5ymHASC5OPk0Xux-i_5ce_0cpM-F73BiQab=
x9H6xpgA0EzN6mBmsoUZzrFEGPd_2Y05aFn_QtgmsGPWW7gdokOzUAV8Z-QiKPC85UWIjEUv9Y9=
HbkdomyF8Kc=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=
=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" s=
hape=3D"rect" alt=3D"http://www.ap-now.com/products/item92.cfm" target=3D"_=
blank">here</a> (and save $200).</span></li><li style=3D"color:#333333;"><s=
pan style=3D"font-size:10.0pt;font-family:'Verdana','sans-serif';"><strong>=
P-card Risk Analysis e-Workshop</strong> See details about the e-Workshop a=
nd/or register <a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3he=
FObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv7zzAs6nVI0gN7nmb8fsmkLTMPJbH_im6JIkbx=
KQaOsdxISfaVs8alySk_sXtByz_4waQIHFuLTQW20BSUhEOXes8tp9CVGDZPEnvb9jNT9kYctf7=
dZn-h0pI0wyGMUuUDhKM9ZSqviFJRJdSpAH6j8=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5=
wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi6=
2HHoqLWNtdGnnS_Q=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/product=
s/item19.cfm" target=3D"_blank">here</a>.</span></li><li style=3D"color:#33=
3333;"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdan=
a','sans-serif';"><strong>Accounts Payable Best Practice Certificate Progra=
m</strong> - a self-study, go-at-your-own-pace, take-the-exam-at-your-conve=
nience program, with no ongoing CPE requirements.
<div><span style=3D"color:black;font-size:10.0pt;line-height:115%;font-fami=
ly:'Verdana','sans-serif';">You can get the details about it <a href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORD=
tD368dKvyuwVsI7ICjQQkbilqLUAouNNuJsG9WUyXxLZTIK6DG7lhfX-KyfkPW2QkVqorcmPXjD=
QAQqzplZJ-XLFSzLiujMhaaO37p9DCVLOH9fN9htYtnjbCXPESKnp0bt7-dXtjNltIioAdNq2kU=
XTbeX84E=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=
=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" shap=
e=3D"rect" alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_bla=
nk">here</a>. <em>Enroll your entire department</em>; group rates available=
. Contact publisher@ap-now.com for details.</span></div>
</span></li><li style=3D"color:#333333;"><span style=3D"color:black;font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';">T<strong>he=
 P2P Best Practice e-Workshop </strong>August 3. <span style=3D"font-size:1=
0.0pt;line-height:115%;font-family:'Verdana','sans-serif';">You can get add=
itional information about it and/or register for it </span><span style=3D"f=
ont-size:11.0pt;line-height:115%;font-family:'Calibri','sans-serif';"><a sh=
ape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3heFObhHW=
OUq5K8fpWkNWehshB-QQAORDtD368dKv-oSuKTcMHDCLExa8AsLVqXa1X7kd-pEmupYhOwM300e=
vjzuQcuJ5reGEfjTwdEBPeyeKMmvW2pvAA-dPLkW9pxPGHe9UtVGhMVqaCxGmGUB19FqCi_IoBL=
AL-C--TZ-60kFx7E4tnhFsZKCLgW-cps=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL=
1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqL=
WNtdGnnS_Q=3D=3D" alt=3D"http://www.ap-now.com/products/item107.cfm" target=
=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">here</span></a></span><span style=3D"font-size:10.0p=
t;line-height:115%;font-family:'Verdana','sans-serif';">.</span></span></li=
></ul>
</td></tr></table>       =20
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                <table class=3D"BlockMargin" style=3D"display:table;margin-=
top:6px;" border=3D"0" width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" i=
d=3D"content_LETTER.BLOCK4"><tr><td class=3D"MainText" style=3D"color:#8989=
49;font-size:10pt;font-family:Arial,Helvetica,sans-serif;" rowspan=3D"1" co=
lspan=3D"1" align=3D"left">
<div><span style=3D"color:#333333;">Regards,</span> <br /></div>
<div style=3D"color:#004db4;"><span style=3D"font-family:Comic Sans MS,Verd=
ana,Helvetica,sans-serif;"><em>Mary Schaeffer</em></span><br /></div>
<div style=3D"color:#004db4;">
<div style=3D"font-family:Verdana,Geneva,Arial,Helvetica,sans-serif;">AP No=
w</div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#006666;"><b>Keeping up Just Got Easier</b></span><spa=
n>:</span></div>
<div style=3D"color:black;font-weight:normal;font-family:Verdana,Geneva,Ari=
al,Helvetica,sans-serif;margin-top:0px;font-style:normal;text-align:left;">=
<span style=3D"color:#993366;">AP Now Membership Options</span></div>
<ul><li style=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-famil=
y:'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:und=
erline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D=
001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv7qi-La_aKHgpqJ2B2fb=
jgOCsuxl9_tfKTTfurClcvQnsIINnanzAMbRoz4e68g2xIUsaExura0F64Joz7RgR9X9vNWzbQB=
GHuBO7C0-5PFNAOD7czLbmJDdX8Wnbr0RMgL0o8G4_oUaNdMLML2k08DJXBUkXZ6kVn-btzimet=
dRo-xSbVN6dsrNiAwIrYouBQ=3D=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lY=
AeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdG=
nnS_Q=3D=3D" linktype=3D"1" alt=3D"http://www.ap-now.com/public/Accounts-Pa=
yable-Now-Tomorrow-newsletter.cfm" target=3D"_blank">Newsletter</a></strong=
> - Monthly 4-page quick read publication focused on emerging issues impact=
ing the accounts payable and payment function. Subscription now also includ=
es the March AP Best Practices webinar and the fall AP Recognition Week web=
inar.</span></li><li style=3D"color:#004db4;"><span style=3D"font-size:10.0=
pt;font-family:'Arial','sans-serif';"><b><a style=3D"color:blue;text-decora=
tion:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.=
jsp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv8jZ625dQN8k=
DYoEiGw4gjsJlIVH1M1iJwSZMGaUw3s2CsNigi6gOYLcHqlYJYmDBb141L9hGf9y08rQEynAaAO=
bMyC7_yqG9A8fM6O4l9Fe4sdATHCQ0T1GRxSofh4DH5BTKwIkKed_&c=3Dc-p6nFX0lKTr0NhHG=
TXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbD=
Z8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" linktype=3D"1" alt=3D"https://www.ap-no=
w.com/public/5.cfm" target=3D"_blank">Porta</a>l </b></span><span style=3D"=
font-size:10.0pt;font-family:'Arial','sans-serif';">- Newsletter (as descri=
bed above)+ access to database filled with articles, tips and diagnostic ch=
ecklists &nbsp;</span></li><li style=3D"color:#004db4;"><span style=3D"font=
-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"rect" href=
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-QQAORDtD368dKvxKgSuJQxYItLQADuZR96q1RvyWhesFWLBBOw3JsYIBfMVKdme2K_-Nz4vpdo=
cp8A9nmZE_Q2BzjYM7sN9SPzKMGSn7TR9zkkQ5k3PRkEyKqd0hGuMIX0NwGKhvHD3G6DMdBTyhO=
Rok0vPbP3jX-4Lw=3D&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXB=
KQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank"><span =
style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><span style=
=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- All AP Now's one-=
hour webinars (2 per month except January when there's only one) </span></l=
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'Arial','sans-serif';"><strong><a style=3D"color:blue;text-decoration:under=
line;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001JebP-9D3_MR_3h=
eFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv0CENlybmIIAZxY08yCeVkhi-vZ3UWAUsd9Yv=
EdRGqkrB2jsG8z36XR8VT9kXHQPdrNh29rBYnr47JBJEt_uqy8JZiBd6RX-wTUXOaN_kZy-CeJz=
ujY432CksYoEazaY24a5HRnf4kwo&c=3Dc-p6nFX0lKTr0NhHGTXx5H9g-5nl5wYqVLL1L2lYAe=
CU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ8pyuWdavVi62HHoqLWNtdGnn=
S_Q=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http://www.ap-now.com/publi=
c/5.cfm" target=3D"_blank">Anytime Viewing Pass</a></strong> - 25&nbsp; one=
-hour webcasts available for viewing at your convenience</span></li><li sty=
le=3D"color:#004db4;"><strong><span style=3D"font-size:10pt;font-family:&qu=
ot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"color:blue;text-decorat=
ion:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.j=
sp?f=3D001JebP-9D3_MR_3heFObhHWOUq5K8fpWkNWehshB-QQAORDtD368dKv8jZ625dQN8kD=
YoEiGw4gjsJlIVH1M1iJwSZMGaUw3s2CsNigi6gOYLcHqlYJYmDBb141L9hGf9y08rQEynAaAOb=
MyC7_yqG9A8fM6O4l9Fe4sdATHCQ0T1GRxSofh4DH5BTKwIkKed_&c=3Dc-p6nFX0lKTr0NhHGT=
Xx5H9g-5nl5wYqVLL1L2lYAeCU56h1YkXBKQ=3D=3D&ch=3Dt5KM2d2q0qF4cmICbYt94QBWbDZ=
8pyuWdavVi62HHoqLWNtdGnnS_Q=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now=
.com/public/5.cfm" target=3D"_blank">Platinum </a></span></strong>- Newslet=
ter + portal + Webinar Pass and more <span style=3D"color:#000000;">Plus An=
ytime Viewing Pass </span></li></ul>
<div>
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"color:#000000;">
<div style=3D"text-align:left;" align=3D"left">P.S.&nbsp;<a href=3D"http://=
ui.constantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1128007724760&ea=
=3Dkathleen%40transocean.com" shape=3D"rect" target=3D"_blank">Please feel =
free to forward this to any colleagues or friends who work in or are respon=
sible for the accounts payable function. We appreciate your doing so.</a>&n=
bsp;</div>
&nbsp;
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;"><span style=3D"color:black;f=
ont-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><br /=
>P.P.S. If you need to contact us, please do not reply to this.&nbsp; Pleas=
e write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;l=
ine-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" hre=
f=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a=
>&nbsp;</span></div>
&nbsp;</span></div>
<span style=3D"font-size:10pt;line-height:115%;"><span style=3D"color:#0000=
00;font-family:Verdana,Geneva,Arial,Helvetica,Sans-serif;">&nbsp;</span> </=
span><br /><a style=3D"font-size:16pt;" shape=3D"rect" href=3D"http://ui.co=
nstantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1128007724760&ea=3Dkath=
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