Return-Path: <AcO/OkfPgRq2fvYPbT6vT8Q==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com>
Received: from vps.transocean.com
	by vps.transocean.com with LMTP id eGKdKHoyfFqGUwAAInt2oQ
	; Thu, 08 Feb 2018 03:20:26 -0800
Return-path: <AcO/OkfPgRq2fvYPbT6vT8Q==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com>
Envelope-to: kathleen@transocean.com
Delivery-date: Thu, 08 Feb 2018 03:20:26 -0800
Received: from ccm234.constantcontact.com ([208.75.123.234]:58187)
	by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256)
	(Exim 4.89_1)
	(envelope-from <AcO/OkfPgRq2fvYPbT6vT8Q==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com>)
	id 1ejkFQ-0005Xg-2l
	for kathleen@transocean.com; Thu, 08 Feb 2018 03:20:26 -0800
Received: from [10.252.0.101] ([10.252.0.101:48761] helo=p2-jbemailsyndicator13.ctct.net)
	by 10.249.241.10 (envelope-from <AcO/OkfPgRq2fvYPbT6vT8Q==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com>)
	(ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP
	id 8D/45-45207-3423C7A5; Thu, 08 Feb 2018 06:19:31 -0500
DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=111405; d=ap-now.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:to; bh=DeA5ReGoBao+Og4k6k8BwyzDN+1+Q6a7h1a7txfKSAU=; b=nrGKq4RJM9m1bDr6/48EZ9u8HyDytfwsKB5P0IWdinXb8fz0CECgACZOEi6O3oJjpkyyEnxoHSERnyH/YT2ZXZo1mSNADCeJ9Y7EfmaZEXBCsSs5eh0/LVwH4Ej79CRT278x4kuTIduF+9UkMdy/S7atnybYmOSwVJ2WEXdk7Zw=
Message-ID: <1129937239059.1101245055428.1701981338.0.490618JL.2002@scheduler.constantcontact.com>
Date: Thu, 8 Feb 2018 06:19:31 -0500 (EST)
From: Mary Schaeffer <editorial_director@ap-now.com>
Reply-To: editorial_director@ap-now.com
Sender: Mary Schaeffer <mary@ap-now.ccsend.com>
To: kathleen@transocean.com
Subject: Avoid This Common Use Tax Trap
MIME-Version: 1.0
Content-Type: multipart/alternative; 
	boundary="----=_Part_188618942_1384872471.1518088771294"
List-Unsubscribe: <https://visitor.constantcontact.com/do?p=un&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&se=001x57Q8EcuRnEhoCIadKZVqw%3D%3D&t=001EkZLEx15CcE%3D&llr=eoaevtbab>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
X-Campaign-Activity-ID: 70efce91-f3e0-46ad-9fbd-83db4fabd3f1
X-Channel-ID: 7acc5340-800d-11e6-a964-d4ae5275b546
X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com)
X-Return-Path-Hint: AcO/OkfPgRq2fvYPbT6vT8Q==_1101245055428_esxTQIANEeapZNSuUnW1Rg==@in.constantcontact.com
X-Roving-Campaignid: 1129937239059
X-Roving-Id: 1101245055428.1701981338
X-Feedback-ID: 7acc5340-800d-11e6-a964-d4ae5275b546:70efce91-f3e0-46ad-9fbd-83db4fabd3f1:1101245055428:CTCT
X-CTCT-ID: 79e54ea0-800d-11e6-a8f5-d4ae5275b546
X-Spam-Status: No, score=-6.2
X-Spam-Score: -61
X-Spam-Bar: ------
X-Ham-Report: Spam detection software, running on the system "vps.transocean.com",
 has NOT identified this incoming email as spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 
 Content preview:  Having trouble viewing this email? Click here http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=70efce91-f3e0-46ad-9fbd-83db4fabd3f1
    Trouble Lurking on Employee Expense Reports ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
    [...] 
 
 Content analysis details:   (-6.2 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: constantcontact.com]
 -0.0 RCVD_IN_IADB_LISTED    RBL: Participates in the IADB system
                             [208.75.123.234 listed in iadb.isipp.com]
 -0.1 RCVD_IN_IADB_SPF       RBL: IADB: Sender publishes SPF record
 -0.1 RCVD_IN_IADB_DK        RBL: IADB: Sender publishes Domain Keys record
 -0.0 RCVD_IN_IADB_SENDERID  RBL: IADB: Sender publishes Sender ID record
 -0.2 RCVD_IN_IADB_RDNS      RBL: IADB: Sender has reverse DNS record
 -2.2 RCVD_IN_IADB_VOUCHED   RBL: ISIPP IADB lists as vouched-for sender
 -4.0 RCVD_IN_IADB_DOPTIN    RBL: IADB: All mailing list mail is confirmed
                             opt-in
 -0.0 RCVD_IN_MSPIKE_H2      RBL: Average reputation (+2)
                             [208.75.123.234 listed in wl.mailspike.net]
 -0.0 SPF_PASS               SPF: sender matches SPF record
 -0.0 T_RP_MATCHES_RCVD      Envelope sender domain matches handover relay
                             domain
  0.2 HEADER_FROM_DIFFERENT_DOMAINS From and EnvelopeFrom 2nd level mail
                             domains are different
  2.0 URI_TRY_3LD            URI: "Try it" URI, suspicious hostname
  0.0 T_KAM_HTML_FONT_INVALID BODY: Test for Invalidly Named or Formatted
                             Colors in HTML
 -1.9 BAYES_00               BODY: Bayes spam probability is 0 to 1%
                             [score: 0.0000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
X-Spam-Flag: NO

------=_Part_188618942_1384872471.1518088771294
Content-Type: text/plain; charset=utf-8
Content-Transfer-Encoding: 7bit

Having trouble viewing this email?
Click here
http://campaign.r20.constantcontact.com/render?m=1101245055428&ca=70efce91-f3e0-46ad-9fbd-83db4fabd3f1


Trouble Lurking on
Employee Expense Reports
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
The Problem: Sales and use tax audits are not fun. There are so many places an organization
can slip up. One of the most common (and believe me, auditors know to look there)
is forgetting to accrue use tax on expenditures made by your employees.
The Solution: To make sure you are accruing all the use tax required examine employee
expense reports and p-card purchases. Look for online purchases and make sure they
paid the appropriate sales tax. If none was charged, as is often the case, accrue
and pay the use tax. Don't forget to look at the charge slips of purchases made 
by employees on their personal credit cards. You may find no sales tax charged on
these as well.
The Resource: This is just one of the best practice strategies Jim Frazier will 
share in our  Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6u4D4j5wrE-erM6fnGD6bbXWDY7s8UpFJj73CKEKdsU1lTMmHZAWutO4HgDE-bVH8TZiCDazYSqhysNfEmeusuSbmcY5Cas9L8v4IKuXvc7SJLptB_Z6f77WbXATqQUzcs_GAeW7WRtBeIjKe5PlbhM=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
webinar on February 20th. This session, and only this session, will start at 3 PM
EST. You can find additional information about the session or register here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6u4D4j5wrE-erM6fnGD6bbXWDY7s8UpFJj73CKEKdsU1lTMmHZAWutO4HgDE-bVH8TZiCDazYSqhysNfEmeusuSbmcY5Cas9L8v4IKuXvc7SJLptB_Z6f77WbXATqQUzcs_GAeW7WRtBeIjKe5PlbhM=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
(included with, webinar pass [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQXALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXttnImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==],
andplatinum [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6hoFiIlvawoWiDuR1BjPqMD5Ja_b_mDHhJMsmfWXCfOmZX3miezV4e7-xUL02obwQ1pbujfbIYZxC7-uTdxt5x6Oh62_D_TNUfNB3_Qo2JM4bLDXOviRlinVGdD4Je-2D4HyfoQbRqB9&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
memberships).
About Memberships: You can to a very short explanation of the different levels of
membership here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pLTzb26W6AudvHdtYOt2Hb0f2PSnHysgE8z9sH8TC8q9TeyHv3nlu4Jry9fG2g1s_8m2kwcB2-uZ_RT0uM9Cd9XIQHpMmadlQ_BDakAfQVH6Q03B1uYHrXxsfC_7gUDSw0D0bITVHtMB3-XOaqKpS-N44zT-OPp35dF-PVx5CRt&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==].
You can start a Portal or Platinum membership here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1IFhBj34zbHaO-IBLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7OkXvjcMelC-EmJoGRaO&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==].
You can get your webpass only here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQXALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXttnImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==],
the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6vD3tRQI8NtJIutO_Txyjt3e48LWnKXzDUxrlmw12QavHJOMqakHoM8iOKWZ1wNSh2W9kd_h26UoGhPKdyG8UKn65yrhMba94BoQJy8AsmpMyCsm-KkVMhiJeWTuvpnbW4bbvvA5vsa4PZHNgLbNPHM=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6uSVZmCPxRNBPGUWne23fu0bRX2P4sP_WzLFoeyw5YpoxXZm5XDLswkAIOMiCOt_JjejWJGIJgExneM9Mr6PyTl_BeaHquS3qWWPbAAw1jsEGoSSg8g6Xxswnr4WgrphXukey28gXYJ3uHE4dVOVthqgKJSvylqSDma4CWqnPq0kY6SKE8Y3Yg5q5fbTqUxsgQ==&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==].
Reminder
The 1042 e-Workshop [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6q_j2Uu1keI5S7QPFJNIhDqk7kjGmrlx1z6iClf9y7oWbd-KclyHGVYcHGCp_Iaz_N37SNFkzXqRwACkcSUnAh6Ev2Y5NILdJFQA7Sc8B9dr-DlDyNqmGR8GPP0YgacK5kLBxA3A2yFqieKx3cAQ5CA=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
(four hours) is still available for online Anytime Listening. You can listen to 
each as many times as needed.
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQXALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXttnImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1IFhBj34zbHaO-IBLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7OkXvjcMelC-EmJoGRaO&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]memberships.)

* Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6u4D4j5wrE-erM6fnGD6bbXWDY7s8UpFJj73CKEKdsU1lTMmHZAWutO4HgDE-bVH8TZiCDazYSqhysNfEmeusuSbmcY5Cas9L8v4IKuXvc7SJLptB_Z6f77WbXATqQUzcs_GAeW7WRtBeIjKe5PlbhM=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
February 20
* Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pd3eUEzoGICvawWJFvfUSJ87gkONCxd0-8XiSdRm9FnOys0g6rVlV0YvUZeia0WbP6wXkZdhR2dvtfx6xijuFdXisEFCP1wqR7Gd6S4KTgW7rMqlxpGHEzwkyrpbNkQ5NTGuq-HaNnlavqmsA3VYBI=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
March 13
* P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6nTJ2KX7Hw7hD13sUxPDANtBqu_hNzzIl5XOZca27u4G6soOwO6pzdyHUiZIsXLwRh_THf9BCZ-qqwhlhaC9Jkzks8cC3dhklX6tq1PIagWMZ2itNW7F9Zo5atznomcYFlPe9aB4LrtAjuxAJOxtG3g=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
March 22
* Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6gVjP1YQT8MK8eJC3nGUNE806vNHtJijYGnPZx_-3GfUPdF3LwyHYm27Eow4htW74QVFNh3DeAIy15CjuA4hnNHJI9c0EWD3gJpFUL-zTOMyH2K0mb7tu48LYj5qIMRp06HmFxN5PgwqcG0tsianzCQ=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
to Ensure IRS Compliance April 12
* Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6r7Gt9xXtqF1svSX1fOYWzBl_K754DFkeWwlUF7BJZ9G-i4sAvr2uSTCLRSwfU24E-1qOSBJV9o5lcuV31Ef-2Wzt5jyTQrRQ_D2L_ht4Nxsuy21n_T14IN2RJzDsCATSyGhLPrvg0JbQr2_w9DI7GQ=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
April 19
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6tL0bmIR0eM32sd-BPm_emQo6-brNcu9e0guLmfOdEaSgZKAnMEXCMQDffU9EWRZXb99vZaBfzvEPGp7Ir_933OZNi7cF7lb5of4aKoIdfjamGhjDA2co-aiV8-qH2wQKHGnRrVK7uPMph-G4xMgDbDNzJ-koFmw1p5y_w5Sw0YOCJgPEq7KaVM=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==].
Other Programs

* Accounts Payable Best Practice Certificate Program  [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6gGDpdPUfBkOWdqG_M-8nDMjLBa7CXFGPNYBHNsMIkq3tF35-R6B6YwE_yJMbM_IN6mlTIRhaQtJDVQYkYofyP7BOpLieK0v63uP9BnpFr5rT--x9Z0CE3r15SV0ipxYb_SrSNuvTsi0inodjlL27jY=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]-
a self-study with no ongoing CPE requirements. You can get the details about it 
here [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6gGDpdPUfBkOWdqG_M-8nDMjLBa7CXFGPNYBHNsMIkq3tF35-R6B6YwE_yJMbM_IN6mlTIRhaQtJDVQYkYofyP7BOpLieK0v63uP9BnpFr5rT--x9Z0CE3r15SV0ipxYb_SrSNuvTsi0inodjlL27jY=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==].
Enroll your entire department; group rates available. Contact publisher@ap-now.com
for details.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

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

* Newsletter [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6uSVZmCPxRNBPGUWne23fu0bRX2P4sP_WzLFoeyw5YpoxXZm5XDLswkAIOMiCOt_JjejWJGIJgExneM9Mr6PyTl_BeaHquS3qWWPbAAw1jsEGoSSg8g6Xxswnr4WgrphXukey28gXYJ3uHE4dVOVthqgKJSvylqSDma4CWqnPq0kY6SKE8Y3Yg5q5fbTqUxsgQ==&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
- Monthly 4-page quick read publication focused on emerging issues impacting the
 accounts payable and payment function. Subscription now also includes the March
 AP Best Practices webinar and the fall AP Recognition Week webinar.
* Basic [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6vD3tRQI8NtJIutO_Txyjt3e48LWnKXzDUxrlmw12QavHJOMqakHoM8iOKWZ1wNSh2W9kd_h26UoGhPKdyG8UKn65yrhMba94BoQJy8AsmpMyCsm-KkVMhiJeWTuvpnbW4bbvvA5vsa4PZHNgLbNPHM=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
- includes Newsletter as described above + 4 Developing Issues webinars
* Porta [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1IFhBj34zbHaO-IBLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7OkXvjcMelC-EmJoGRaO&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]l
- Newsletter (as described above)+ access to database filled with articles, tips
 and diagnostic checklists
* Annual Webinar Pass [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQXALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXttnImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]-
All AP Now's one-hour webinars (2 per month except January when there's only one)
* Anytime Viewing Pass [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6hoFiIlvawoWiDuR1BjPqMD5Ja_b_mDHhJMsmfWXCfOmZX3miezV4e7-xUL02obwQ1pbujfbIYZxC7-uTdxt5x6Oh62_D_TNUfNB3_Qo2JM4bLDXOviRlinVGdD4Je-2D4HyfoQbRqB9&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]
 25  one-hour webcasts available for viewing at your convenience
* Platinum  [http://r20.rs6.net/tn.jsp?f=001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1IFhBj34zbHaO-IBLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7OkXvjcMelC-EmJoGRaO&c=uS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A==&ch=0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ==]-
Newsletter + portal + Webinar Pass and more Plus Anytime Viewing Pass
P.S. Please feel free to forward this to any colleagues or friends who work in or
are responsible for the accounts payable function. We appreciate your doing so. 
[http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1129937239059&ea=kathleen%40transocean.com]
P.P.S. If you need to contact us, please do not reply to this.  Please write us 
instead atpublisher@ap-now.com [mailto:publisher@ap-now.com]
Gray [http://ui.constantcontact.com/sa/fwtf.jsp?m=1101245055428&a=1129937239059&ea=kathleen%40transocean.com]
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
This email was sent to kathleen@transocean.com by editorial_director@ap-now.com.

Update Profile/Email Address
https://visitor.constantcontact.com/do?p=oo&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=70efce91-f3e0-46ad-9fbd-83db4fabd3f1


Instant removal with SafeUnsubscribe(TM)
https://visitor.constantcontact.com/do?p=un&m=001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=7acc5340-800d-11e6-a964-d4ae5275b546&ca=70efce91-f3e0-46ad-9fbd-83db4fabd3f1


Privacy Policy:
http://www.constantcontact.com/legal/service-provider?cc=about-service-provider

Online Marketing by
Constant Contact(R)
www.constantcontact.com



CRYSTALLUS, Inc. | 560 Peoples Plaza #197 | Newark | DE | 19702
------=_Part_188618942_1384872471.1518088771294
Content-Type: text/html; charset=utf-8
Content-Transfer-Encoding: quoted-printable



<body topmargin=3D"0" leftmargin=3D"0" rightmargin=3D"0"><!--Copyright (c) =
1996-2018 Constant Contact. All rights reserved.  Except as permitted under=
 a separate
written agreement with Constant Contact, neither the Constant Contact softw=
are, nor any content that appears on any Constant Contact site,
including but not limited to, web pages, newsletters, or templates may be r=
eproduced, republished, repurposed, or distributed without the
prior written permission of Constant Contact.  For inquiries regarding repr=
oduction or distribution of any Constant Contact material, please
contact legal@constantcontact.com.--><meta name=3D"x-apple-disable-message-=
reformatting"/><style>@media only screen and (max-width:480px) {td[class~=
=3D"mobile-hidden"] {display: none !important;}}</style><style>@media only =
screen and (max-width:480px) {table[class~=3D"HideInMobile"], img[class~=3D=
"HideInMobile"], td[class~=3D"HideInMobile"], span[class~=3D"HideInMobile"]=
 {display: none !important;}td[class~=3D"FooterColumn"], table[class~=3D"Fo=
oterColumn"], span[class~=3D"FooterColumn"] {display:block !important;}.Foo=
terText {line-height: 1.6 !important;}}</style><style>blockquote .hideInRpl=
yFwd, .WordSection1 .hideInRplyFwd, blockquote a[href*=3D'https://visitor.c=
onstantcontact.com/do?p=3Dun&m=3D001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=3D7acc5=
340-800d-11e6-a964-d4ae5275b546&ca=3D70efce91-f3e0-46ad-9fbd-83db4fabd3f1']=
, .WordSection1 a[href*=3D'https://visitor.constantcontact.com/do?p=3Dun&m=
=3D001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=3D7acc5340-800d-11e6-a964-d4ae5275b54=
6&ca=3D70efce91-f3e0-46ad-9fbd-83db4fabd3f1'], #OLK_SRC_BODY_SECTION .hideI=
nRplyFwd, #OLK_SRC_BODY_SECTION a[href*=3D'https://visitor.constantcontact.=
com/do?p=3Dun&m=3D001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=3D7acc5340-800d-11e6-a=
964-d4ae5275b546&ca=3D70efce91-f3e0-46ad-9fbd-83db4fabd3f1'] { display: non=
e !important; }</style><div style=3D"display:none;display:none !important;c=
olor:transparent;line-height:1px;max-height:0px;max-width:0px;opacity:0;ove=
rflow:hidden;visibility:hidden;height:0;width:0;mso-hide:all;font-size:0px;=
" id=3D"preheaderContent">Are you accruing all the use tax you should be?</=
div><div id=3D"rootDiv"><div align=3D"center"><div align=3D"center" style=
=3D"max-width:602px;margin-left:auto;margin-right:auto;"><table width=3D"10=
0%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"margin-left:a=
uto;margin-right:auto;"><tr><td><img alt=3D"" width=3D"1" height=3D"5" hspa=
ce=3D"0" vspace=3D"0" border=3D"0" src=3D"https://imgssl.constantcontact.co=
m/letters/images/sys/S.gif"/></td><td align=3D"center" valign=3D"top" width=
=3D"600"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=
=3D"0"><tr><td align=3D"center" valign=3D"top"><div align=3D"center" style=
=3D"background-color:#ffffff;padding-bottom:10px;"><div align=3D"left" styl=
e=3D"font-family:verdana,arial;font-size:8pt;color:#000000;"><font face=3D"=
verdana,arial" size=3D"1" color=3D"#000000" style=3D"font-family:verdana,ar=
ial;font-size:8pt;color:#000000;"><center><table bgcolor=3D"#ffffff" width=
=3D"595" id=3D"VWPLINK"><tr><td style=3D"color:#000000;font-size:8pt;font-f=
amily:Verdana, Arial, Helvetica, sans-serif;" width=3D"100%" rowspan=3D"1" =
colspan=3D"1">Having trouble viewing this email?
<a track=3D"off" shape=3D"rect" href=3D"http://campaign.r20.constantcontact=
.com/render?m=3D1101245055428&ca=3D70efce91-f3e0-46ad-9fbd-83db4fabd3f1" ta=
rget=3D"_blank">Click here
</a></td></tr></table></center></font></div></div></td></tr></table></td><t=
d><img alt=3D"" width=3D"1" height=3D"5" hspace=3D"0" vspace=3D"0" border=
=3D"0" src=3D"https://imgssl.constantcontact.com/letters/images/sys/S.gif"/=
></td></tr></table></div></div><div><div align=3D"center"><div align=3D"cen=
ter" style=3D"max-width:602px;margin-left:auto;margin-right:auto;"><table w=
idth=3D"100%" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"mar=
gin-left:auto;margin-right:auto;"><tr><td><img alt=3D"" width=3D"1" height=
=3D"5" hspace=3D"0" vspace=3D"0" border=3D"0" src=3D"https://imgssl.constan=
tcontact.com/letters/images/sys/S.gif"/></td><td align=3D"center" valign=3D=
"top" width=3D"600"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0"><tr><td align=3D"center" valign=3D"top"><table cellpadding=
=3D"0" cellspacing=3D"0" class=3D"shr-btn-tbl"><tr><td><img src=3D"http://i=
mg.constantcontact.com/ui/images1/shr_drw_left.png"/></td><td><a href=3D"ht=
tp://s.rs6.net/t?e=3Dycj1vvkbfms&c=3D1&r=3D1" title=3D"Share with Facebook"=
><img src=3D"http://img.constantcontact.com/ui/images1/shr_drw_fb.png" styl=
e=3D"border:0;"/></a></td><td><a href=3D"http://s.rs6.net/t?e=3Dycj1vvkbfms=
&c=3D3&r=3D1" title=3D"Share with Twitter"><img src=3D"http://img.constantc=
ontact.com/ui/images1/shr_drw_twit.png" style=3D"border:0;"/></a></td><td><=
a href=3D"http://s.rs6.net/t?e=3Dycj1vvkbfms&c=3D4&r=3D1" title=3D"Share wi=
th LinkedIn"><img src=3D"http://img.constantcontact.com/ui/images1/shr_drw_=
linked.png" style=3D"border:0;"/></a></td><td><img src=3D"http://img.consta=
ntcontact.com/ui/images1/shr_drw_divider.png" style=3D"border:0;"/></td><td=
><a href=3D"http://s.rs6.net/t?e=3Dycj1vvkbfms&c=3D5&r=3D1" title=3D"More S=
hare Options"><img src=3D"http://img.constantcontact.com/ui/images1/shr_drw=
_more.png" style=3D"border:0;"/></a></td><td><img src=3D"http://img.constan=
tcontact.com/ui/images1/shr_drw_right.png" style=3D"border:0;"/></td><td cl=
ass=3D"like-this" style=3D"padding-left:5px;"><a href=3D"http://myemail.con=
stantcontact.com/Avoid-This-Common-Use-Tax-Trap.html?soid=3D1101245055428&a=
id=3Dycj1vvkbfms#fblike" title=3D"Like This"><img src=3D"http://img.constan=
tcontact.com/ui/images1/shr_btn_like_sm.png" style=3D"border:0;"/></a></td>=
</tr></table></td></tr></table></td><td><img alt=3D"" width=3D"1" height=3D=
"5" hspace=3D"0" vspace=3D"0" border=3D"0" src=3D"https://imgssl.constantco=
ntact.com/letters/images/sys/S.gif"/></td></tr></table></div></div></div><i=
mg src=3D"http://r20.rs6.net/on.jsp?a=3D1101245055428&r=3D3&c=3D79e54ea0-80=
0d-11e6-a8f5-d4ae5275b546&d=3D1129937239059&ch=3D7acc5340-800d-11e6-a964-d4=
ae5275b546&ca=3D70efce91-f3e0-46ad-9fbd-83db4fabd3f1&o=3Dhttps://imgssl.con=
stantcontact.com/ui/images1/s.gif" height=3D"1" width=3D"1"/>
<div align=3D"center">
<table class=3D"body" style=3D"background-color:#FFFFFF;padding:0;margin:0;=
" bgcolor=3D"#FFFFFF" border=3D"0" width=3D"100%" cellspacing=3D"0" cellpad=
ding=3D"0">
<tr>
=09<td rowspan=3D"1" colspan=3D"1" align=3D"center">
    <table class=3D"TemplateWidth" style=3D"width:600px;" border=3D"0" widt=
h=3D"600" cellspacing=3D"0" cellpadding=3D"1">
    <tr>
        <td class=3D"TemplatePad" style=3D"padding:0px;" width=3D"100%" row=
span=3D"1" colspan=3D"1">
       =20
        </td>
    </tr>
    <tr>
        <td class=3D"MainBorder" style=3D"background-color:#E7E7E7;padding:=
1px;" bgcolor=3D"#E7E7E7" rowspan=3D"1" colspan=3D"1">
        <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D=
"0">
        <tr>
            <td class=3D"TemplatePad" style=3D"padding:0px;" width=3D"100%"=
 rowspan=3D"1" colspan=3D"1">       =20
                       =20
            </td>
        </tr>
        <tr valign=3D"top">
            <td class=3D"MainBG" style=3D"background-color:#FFFFFF;backgrou=
nd-repeat:no-repeat;background-image:url(http://img.constantcontact.com/let=
ters/images/1101093164665/thanksgiving2_mainbg.jpg);background-position:cen=
ter top;" bgcolor=3D"#FFFFFF" background=3D"http://img.constantcontact.com/=
letters/images/1101093164665/thanksgiving2_mainbg.jpg" rowspan=3D"1" colspa=
n=3D"1">
            <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpaddin=
g=3D"0">
            <tr>
                <td width=3D"45" rowspan=3D"1" colspan=3D"1"><img height=3D=
"1" border=3D"0" width=3D"45" src=3D"http://img.constantcontact.com/letters=
/images/spacer.gif"/></td>
                <td class=3D"TemplatePad" style=3D"padding:0px;" width=3D"1=
00%" rowspan=3D"1" colspan=3D"1">
                <table style=3D"display:table;" height=3D"205" border=3D"0"=
 width=3D"100%" cellpadding=3D"5" cellspacing=3D"0" id=3D"content_LETTER.BL=
OCK2"><tr><td class=3D"MainTitle" style=3D"color:#DA8F32;font-size:24pt;fon=
t-family:Garamond,Times New Roman,Times,serif;" rowspan=3D"1" colspan=3D"1"=
 align=3D"center">
<div style=3D"color:#006e6d;font-size:8pt;font-family:Verdana, Geneva, Aria=
l, Helvetica, sans-serif;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<h1 style=3D"background:white;"><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"line-height:115%;">
<div>
<div><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"line-height:115%;">
<div><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div>
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"font-weight:normal;margin-top:0px;font-style:normal;text-alig=
n:center;" align=3D"center">
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">
<div><span style=3D"font-family:Verdana, sans-serif;"><strong>
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana, sans-serif;">Trou=
ble Lurking on <br/>Employee Expense Reports</span></div>
</div>
</div>
</strong></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</div>
</div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></h1>
</span></div>
</span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</span></div>
</span></div>
<div style=3D"color:#004db4;text-align:center;" align=3D"center">
<div style=3D"color:#004db4;font-size:12pt;text-align:center;" align=3D"cen=
ter">
<div><span style=3D"color:#006e6d;font-size:12pt;">
<div><span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span style=3D"line-heig=
ht:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span style=3D"font-fami=
ly:Verdana,sans-serif;">
<div><span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span style=3D"line-heig=
ht:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center"><span>
<div style=3D"color:#006e6d;font-weight:normal;font-size:12pt;font-family:T=
imes-New-Roman;margin-top:0px;font-style:normal;text-align:left;">
<div style=3D"text-align:center;" align=3D"center">
<div><span style=3D"font-family:Verdana,sans-serif;">
<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"font=
-family:Verdana,sans-serif;">
<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"font=
-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">
<div>
<div><span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"margin-left:0.25in;font-weight:normal;font-family:Times-New-R=
oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
<span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;line-height:normal;font-family:Times-New-R=
oman;margin-top:0px;font-style:normal;text-align:center;" align=3D"center">=
<span style=3D"line-height:115%;font-family:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<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:Verdana,sans-serif;">
<div style=3D"font-weight:normal;font-family:Times-New-Roman;margin-top:0px=
;font-style:normal;text-align:center;" align=3D"center">&nbsp; &nbsp;&nbsp;=
<img height=3D"147" vspace=3D"5" border=3D"0" name=3D"ACCOUNT.IMAGE.37" hsp=
ace=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:Verdana,sans-serif;">&nbsp;</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</span></div>
</span></div>
</div>
</span></div>
</span></div>
</span></div>
</span></div>
</span></div>
</div>
</span></div>
</span></div>
</div>
</div>
</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">
<div style=3D"margin-top:0px;margin-bottom:0px;"><strong>Dear Kathleen</str=
ong></div>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"background-=
color:white;font-size:10pt;line-height:115%;font-family:Verdana, sans-serif=
;">
<div style=3D"margin:0in 0in 10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:#00b0f0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana',sans-serif;"><b>The Problem</b></span><span style=3D"font-si=
ze:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">: Sales and u=
se tax audits are not fun. There are so many places an organization can sli=
p up. One of the most common (and believe me, auditors know to look there) =
is forgetting to accrue use tax on expenditures made by your employees. </s=
pan></div>
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,sans-serif;"><br/></span></div>
<div><span style=3D"color:#7030a0;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana',sans-serif;"><b>The Solution</b></span><span style=3D"font-s=
ize:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">: To make su=
re you are accruing all the use tax required examine employee expense repor=
ts and p-card purchases. Look for online purchases and make sure they paid =
the appropriate sales tax. If none was charged, as is often the case, accru=
e and pay the use tax. Don't forget to look at the charge slips of purchase=
s made by employees on their personal credit cards. You may find no sales t=
ax charged on these as well. </span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana',sans-serif;"><b><br/></b></span></div>
<div><span style=3D"color:#00b050;font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana',sans-serif;"><b>The Resource</b></span><span style=3D"font-s=
ize:10.0pt;line-height:115%;font-family:'Verdana',sans-serif;">: This is ju=
st one of the best practice strategies Jim Frazier will share in our &nbsp;=
</span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRB=
O7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6u4D4j5wrE-erM6fnGD6bbXWDY7s8UpF=
Jj73CKEKdsU1lTMmHZAWutO4HgDE-bVH8TZiCDazYSqhysNfEmeusuSbmcY5Cas9L8v4IKuXvc7=
SJLptB_Z6f77WbXATqQUzcs_GAeW7WRtBeIjKe5PlbhM=3D&c=3DuS0860ePdtALMMcC-Q-i5fh=
ElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKS=
gqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/products/item54.=
cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-height:115%;fon=
t-family:'Verdana',sans-serif;">Sales and Use Tax Best Practices</span></a>=
<span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans=
-serif;"> webinar on February 20th. This session, and only this session, wi=
ll start at 3 PM EST. You can find additional information about the session=
 or register </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6u4D4j5wrE-erM6fn=
GD6bbXWDY7s8UpFJj73CKEKdsU1lTMmHZAWutO4HgDE-bVH8TZiCDazYSqhysNfEmeusuSbmcY5=
Cas9L8v4IKuXvc7SJLptB_Z6f77WbXATqQUzcs_GAeW7WRtBeIjKe5PlbhM=3D&c=3DuS0860eP=
dtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84=
LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item54.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;"> (=
included with, </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQX=
ALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXtt=
nImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=3D&c=3DuS0860eP=
dtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84=
LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank"><span style=3D"font-size:10.0pt;line-=
height:115%;font-family:'Verdana',sans-serif;">webinar pass</span></a><span=
 style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana',sans-seri=
f;">,</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana',sans-serif;"> and</span> <a shape=3D"rect" href=3D"http://r20.rs6.n=
et/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6hoFiI=
lvawoWiDuR1BjPqMD5Ja_b_mDHhJMsmfWXCfOmZX3miezV4e7-xUL02obwQ1pbujfbIYZxC7-uT=
dxt5x6Oh62_D_TNUfNB3_Qo2JM4bLDXOviRlinVGdD4Je-2D4HyfoQbRqB9&c=3DuS0860ePdtA=
LMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc=
_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/publ=
ic/5.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-serif;"> membershi=
ps).</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;"><span style=3D"font-size:10pt;"><span style=3D"font-size:10pt;line-hei=
ght:115%;font-family:Verdana,sans-serif;"><span style=3D"color:#00b0f0;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b><b><span st=
yle=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"display:inline !important;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div>
<div><span style=3D"color:#cc00cc;font-size:10pt;line-height:115%;font-fami=
ly:Verdana, sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div style=3D"margin:0in 0in 10pt;"><span style=3D"line-height:115%;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;"><span style=3D"color:=
#f113f1;line-height:115%;"><b>About Memberships</b></span><span style=3D"li=
ne-height:115%;">: You can to a very short explanation of the different lev=
els of membership </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pLTzb26W6Audv=
HdtYOt2Hb0f2PSnHysgE8z9sH8TC8q9TeyHv3nlu4Jry9fG2g1s_8m2kwcB2-uZ_RT0uM9Cd9XI=
QHpMmadlQ_BDakAfQVH6Q03B1uYHrXxsfC_7gUDSw0D0bITVHtMB3-XOaqKpS-N44zT-OPp35dF=
-PVx5CRt&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&c=
h=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"ht=
tps://attendee.gotowebinar.com/recording/1936714249398888194" target=3D"_bl=
ank"><span style=3D"color:#0000ff;">here</span></a><span style=3D"line-heig=
ht:115%;">. You can start a Portal or Platinum membership </span><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-ao=
P4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1I=
FhBj34zbHaO-IBLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7O=
kXvjcMelC-EmJoGRaO&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs=
2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D"=
 alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank"><span style=
=3D"color:#0000ff;">here</span></a><span style=3D"line-height:115%;">. You =
can get your webpass only </span><a shape=3D"rect" href=3D"http://r20.rs6.n=
et/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6=
nUGyEYWeVQXALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxP=
uFabIjnkXttnImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=3D&c=
=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361m=
ES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.a=
p-now.com/products/item10.cfm" target=3D"_blank"><span style=3D"color:#0000=
ff;">here</span></a><span style=3D"line-height:115%;">, the Basic membershi=
p only </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001TH=
D44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6vD3tRQI8NtJIutO_Txyjt3e4=
8LWnKXzDUxrlmw12QavHJOMqakHoM8iOKWZ1wNSh2W9kd_h26UoGhPKdyG8UKn65yrhMba94BoQ=
Jy8AsmpMyCsm-KkVMhiJeWTuvpnbW4bbvvA5vsa4PZHNgLbNPHM=3D&c=3DuS0860ePdtALMMcC=
-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYd=
Bc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/products/=
item58.cfm" target=3D"_blank"><span style=3D"color:#0000ff;">here</span></a=
><span style=3D"line-height:115%;"> or the newsletter only </span><a shape=
=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-ao=
P4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6uSVZmCPxRNBPGUWne23fu0bRX2P4sP_WzLFoeyw5YpoxXZ=
m5XDLswkAIOMiCOt_JjejWJGIJgExneM9Mr6PyTl_BeaHquS3qWWPbAAw1jsEGoSSg8g6Xxswnr=
4WgrphXukey28gXYJ3uHE4dVOVthqgKJSvylqSDma4CWqnPq0kY6SKE8Y3Yg5q5fbTqUxsgQ=3D=
=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0=
_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://=
www.ap-now.com/public/Accounts-Payable-Now-Tomorrow-newsletter.cfm" target=
=3D"_blank"><span style=3D"color:#0000ff;">here</span></a><span style=3D"li=
ne-height:115%;">.</span></div>
</span></div>
<span style=3D"color:#008887;font-size:10pt;line-height:115%;font-family:Ve=
rdana, sans-serif;"><b>Reminder</b></span>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">&nbsp;The&nbsp;<a shape=3D"rect" href=3D"http://r20.rs6.net/tn.js=
p?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6q_j2Uu1keI5S7=
QPFJNIhDqk7kjGmrlx1z6iClf9y7oWbd-KclyHGVYcHGCp_Iaz_N37SNFkzXqRwACkcSUnAh6Ev=
2Y5NILdJFQA7Sc8B9dr-DlDyNqmGR8GPP0YgacK5kLBxA3A2yFqieKx3cAQ5CA=3D&c=3DuS086=
0ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUa=
X84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.co=
m/products/item95.cfm" target=3D"_blank">1042 e-Workshop</a> (four hours) i=
s still available for online Anytime Listening. You can listen to each as m=
any times as needed.   &nbsp;</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><b><b><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;">
<div style=3D"display:inline !important;"><span style=3D"color:#222222;font=
-size:10pt;line-height:115%;font-family:Verdana,sans-serif;">
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;">
<div style=3D"color:black;font-weight:normal;display:inline !important;font=
-family:Times-New-Roman;margin-top:0px;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><b>
<div style=3D"margin:0in 0in 0pt;display:inline !important;line-height:norm=
al;">
<div style=3D"font-weight:normal;display:inline !important;margin-top:0px;"=
><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-se=
rif;"><b><strong style=3D"color:#0067ce;font-size:10pt;">Upcoming AP Now We=
binars</strong> (  <span style=3D"font-size:10pt;line-height:115%;"> <span =
style=3D"color:#0067ce;font-size:10pt;"><span style=3D"font-size:10pt;line-=
height:115%;"><strong><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=
=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQX=
ALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdljJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXtt=
nImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7e5Wb69_gRI-KuGA_JI9AJ7zyA=3D&c=3DuS0860eP=
dtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84=
LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/p=
roducts/item10.cfm" target=3D"_blank">webinar</a> and <a shape=3D"rect" hre=
f=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3=
IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1IFhBj34zbHaO-I=
BLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7OkXvjcMelC-EmJ=
oGRaO&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=
=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"htt=
ps://www.ap-now.com/public/5.cfm" target=3D"_blank">platinum </a></strong><=
/span><span style=3D"color:black;font-size:10pt;line-height:115%;">membersh=
ips</span><strong><span style=3D"color:black;font-size:10pt;line-height:115=
%;">.</span><span style=3D"font-size:10pt;line-height:115%;">)</span></stro=
ng></span></span></b></span></div>
</div>
</b></b></span></div>
</div>
</div>
</span></div>
</div>
</span></div>
</b></b></b></div>
</div>
</div>
</span></div>
</span> </b> </b> </span> </span> </span> </span></div>
</span></div>
</div>
</div>
</span></div>
<span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-ser=
if;">
<ul><li style=3D"color:#333333;"><a shape=3D"rect" href=3D"http://r20.rs6.n=
et/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6u4D4j=
5wrE-erM6fnGD6bbXWDY7s8UpFJj73CKEKdsU1lTMmHZAWutO4HgDE-bVH8TZiCDazYSqhysNfE=
meusuSbmcY5Cas9L8v4IKuXvc7SJLptB_Z6f77WbXATqQUzcs_GAeW7WRtBeIjKe5PlbhM=3D&c=
=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361m=
ES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.a=
p-now.com/products/item54.cfm" target=3D"_blank">Sales and Use Tax Best Pra=
ctices</a> February 20<span style=3D"font-size:10pt;line-height:115%;font-f=
amily:Verdana,sans-serif;">&nbsp;</span></li><li style=3D"color:#333333;"><=
span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-seri=
f;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7D=
fanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pd3eUEzoGICvawWJFvfUSJ87gkONCxd0-8=
XiSdRm9FnOys0g6rVlV0YvUZeia0WbP6wXkZdhR2dvtfx6xijuFdXisEFCP1wqR7Gd6S4KTgW7r=
MqlxpGHEzwkyrpbNkQ5NTGuq-HaNnlavqmsA3VYBI=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG=
89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqz=
UP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/products/item39.cfm=
" target=3D"_blank">Accounts Payable Best Practices</a> March 13 </span></l=
i><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:11=
5%;font-family:Verdana,sans-serif;"><span style=3D"font-size:10pt;line-heig=
ht:115%;font-family:Verdana,sans-serif;"><a shape=3D"rect" href=3D"http://r=
20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUh=
iS6nTJ2KX7Hw7hD13sUxPDANtBqu_hNzzIl5XOZca27u4G6soOwO6pzdyHUiZIsXLwRh_THf9BC=
Z-qqwhlhaC9Jkzks8cC3dhklX6tq1PIagWMZ2itNW7F9Zo5atznomcYFlPe9aB4LrtAjuxAJOxt=
G3g=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=
=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"htt=
p://www.ap-now.com/products/item65.cfm" target=3D"_blank">P-card Best Pract=
ices for AP</a> March 22</span> </span></li><li style=3D"color:#333333;"><s=
pan style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif=
;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-=
serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpR=
BO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6gVjP1YQT8MK8eJC3nGUNE806vNHtJi=
jYGnPZx_-3GfUPdF3LwyHYm27Eow4htW74QVFNh3DeAIy15CjuA4hnNHJI9c0EWD3gJpFUL-zTO=
MyH2K0mb7tu48LYj5qIMRp06HmFxN5PgwqcG0tsianzCQ=3D&c=3DuS0860ePdtALMMcC-Q-i5f=
hElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oK=
SgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/products/item25=
.cfm" target=3D"_blank">Travel & Entertainment Best Practices</a> to Ensure=
 IRS Compliance April 12</span> </span></li><li style=3D"color:#333333;"><s=
pan style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif=
;"> <span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans=
-serif;"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44Sp=
RBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6r7Gt9xXtqF1svSX1fOYWzBl_K754D=
FkeWwlUF7BJZ9G-i4sAvr2uSTCLRSwfU24E-1qOSBJV9o5lcuV31Ef-2Wzt5jyTQrRQ_D2L_ht4=
Nxsuy21n_T14IN2RJzDsCATSyGhLPrvg0JbQr2_w9DI7GQ=3D&c=3DuS0860ePdtALMMcC-Q-i5=
fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68o=
KSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" alt=3D"http://www.ap-now.com/products/item3=
7.cfm" target=3D"_blank">Electronic Payment Fraud Prevention Best Practices=
</a> April 19</span> </span></li></ul>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0pt;line-height:115%;font-family:Verdana,sans-serif;"><span style=3D"font-s=
ize:10pt;line-height:115%;font-family:Verdana,sans-serif;">See the rest of =
the upcoming schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net=
/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6tL0bmIR=
0eM32sd-BPm_emQo6-brNcu9e0guLmfOdEaSgZKAnMEXCMQDffU9EWRZXb99vZaBfzvEPGp7Ir_=
933OZNi7cF7lb5of4aKoIdfjamGhjDA2co-aiV8-qH2wQKHGnRrVK7uPMph-G4xMgDbDNzJ-koF=
mw1p5y_w5Sw0YOCJgPEq7KaVM=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4=
_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL=
9pQ=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sch=
edule-2018.cfm" target=3D"_blank">here</a></span><span style=3D"font-size:1=
0pt;">.</span> </span></div>
</span>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>&nbsp;</b></span></di=
v>
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"color:#e614=
c6;font-size:10pt;font-family:Verdana,sans-serif;"><b>Other&nbsp;Programs</=
b></span> &nbsp;</div>
<ul><li style=3D"color:#333333;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><strong><a style=3D"color:blue;text-d=
ecoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20.rs6.ne=
t/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6gGDpdP=
UfBkOWdqG_M-8nDMjLBa7CXFGPNYBHNsMIkq3tF35-R6B6YwE_yJMbM_IN6mlTIRhaQtJDVQYkY=
ofyP7BOpLieK0v63uP9BnpFr5rT--x9Z0CE3r15SV0ipxYb_SrSNuvTsi0inodjlL27jY=3D&c=
=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361m=
ES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" linktype=3D"1" alt=
=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">Accounts P=
ayable Best Practice Certificate Program </a></strong>- a self-study with n=
o ongoing CPE requirements. </span>You can get the details about it <a styl=
e=3D"font-size:10pt;font-family:Verdana, sans-serif;" shape=3D"rect" href=
=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3I=
XZ9fPdmXEwUhiS6gGDpdPUfBkOWdqG_M-8nDMjLBa7CXFGPNYBHNsMIkq3tF35-R6B6YwE_yJMb=
M_IN6mlTIRhaQtJDVQYkYofyP7BOpLieK0v63uP9BnpFr5rT--x9Z0CE3r15SV0ipxYb_SrSNuv=
Tsi0inodjlL27jY=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs=
2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D"=
 alt=3D"http://www.ap-now.com/products/item74.cfm" target=3D"_blank">here</=
a><span style=3D"color:black;font-size:10pt;font-family:Verdana, sans-serif=
;">. </span><em style=3D"color:black;font-size:10pt;font-family:Verdana, sa=
ns-serif;">Enroll your entire department</em>; group rates available. Conta=
ct publisher@ap-now.com for details.</li></ul>
</td></tr></table>       =20
                =20
                <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=
001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6uSVZmCPxRNBPGUWne23=
fu0bRX2P4sP_WzLFoeyw5YpoxXZm5XDLswkAIOMiCOt_JjejWJGIJgExneM9Mr6PyTl_BeaHquS=
3qWWPbAAw1jsEGoSSg8g6Xxswnr4WgrphXukey28gXYJ3uHE4dVOVthqgKJSvylqSDma4CWqnPq=
0kY6SKE8Y3Yg5q5fbTqUxsgQ=3D=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5Pdx=
Q4_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVso=
BL9pQ=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>&nbsp;</=
strong></span>- <span style=3D"color:#000000;font-size:10pt;font-family:Ari=
al, sans-serif;">Monthly 4-page quick read publication focused on emerging =
issues impacting the accounts payable and payment function. Subscription no=
w also includes the March AP Best Practices webinar and the fall AP Recogni=
tion Week webinar</span><span style=3D"font-size:10pt;font-family:Arial, sa=
ns-serif;">.</span></li><li style=3D"color:#004db4;"><span style=3D"font-si=
ze:10.0pt;font-family:'Arial','sans-serif';"><strong><a style=3D"color:blue=
;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"http://r20=
.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS=
6vD3tRQI8NtJIutO_Txyjt3e48LWnKXzDUxrlmw12QavHJOMqakHoM8iOKWZ1wNSh2W9kd_h26U=
oGhPKdyG8UKn65yrhMba94BoQJy8AsmpMyCsm-KkVMhiJeWTuvpnbW4bbvvA5vsa4PZHNgLbNPH=
M=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D=
0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" linktype=3D"1=
" alt=3D"http://www.ap-now.com/products/item58.cfm" target=3D"_blank">Basic=
</a>&nbsp;</strong></span>- <span style=3D"color:#000000;">includes Newslet=
ter as described above + 4 Developing Issues webinars</span></li><li style=
=3D"color:#004db4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sa=
ns-serif';"><b><a style=3D"color:blue;text-decoration:underline;" track=3D"=
on" shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7Dfan=
SgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdmXEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr=
5b1aGGN1IFhBj34zbHaO-IBLSNjm5n7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nV=
AMkWNZs7OkXvjcMelC-EmJoGRaO&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_=
8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9=
pQ=3D=3D" linktype=3D"1" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">Porta</a>l </b></span><span style=3D"font-size:10.0pt;font-fami=
ly:'Arial','sans-serif';">- <span style=3D"color:#000000;">Newsletter (as d=
escribed above)+ access to database filled with articles, tips and diagnost=
ic checklists &nbsp;</span></span></li><li style=3D"color:#004db4;"><span s=
tyle=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><b><a shape=3D"=
rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-E=
w4VMlOD-3IXZ9fPdmXEwUhiS6oilP6nUGyEYWeVQXALTe6TqzlxDWfdU49bHZWHfXga-uSqDqdl=
jJL6NlF9IEKR53wY9qppQ8B4C3XmxPuFabIjnkXttnImEo49GYrEXn13HwTPq_FqwWnHeoUsjh7=
e5Wb69_gRI-KuGA_JI9AJ7zyA=3D&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4=
_8pUN-rMbs2A=3D=3D&ch=3D0_361mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL=
9pQ=3D=3D" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_bla=
nk"><span style=3D"color:blue;">Annual Webinar Pass</span></a> </b></span><=
span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';">- <span s=
tyle=3D"color:#000000;">All AP Now's one-hour webinars (2 per month except =
January when there's only one) </span></span></li><li style=3D"color:#004db=
4;"><span style=3D"font-size:10.0pt;font-family:'Arial','sans-serif';"><str=
ong><a style=3D"color:blue;text-decoration:underline;" track=3D"on" href=3D=
"http://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9=
fPdmXEwUhiS6hoFiIlvawoWiDuR1BjPqMD5Ja_b_mDHhJMsmfWXCfOmZX3miezV4e7-xUL02obw=
Q1pbujfbIYZxC7-uTdxt5x6Oh62_D_TNUfNB3_Qo2JM4bLDXOviRlinVGdD4Je-2D4HyfoQbRqB=
9&c=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_3=
61mES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" shape=3D"rect" l=
inktype=3D"1" alt=3D"http://www.ap-now.com/public/5.cfm" target=3D"_blank">=
Anytime Viewing Pass</a>&nbsp;</strong></span>&nbsp;2<span style=3D"color:#=
000000;">5&nbsp; one-hour webcasts available for viewing at your convenienc=
e</span></li><li style=3D"color:#004db4;"><strong><span style=3D"font-size:=
10pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;"><a style=3D"col=
or:blue;text-decoration:underline;" track=3D"on" shape=3D"rect" href=3D"htt=
p://r20.rs6.net/tn.jsp?f=3D001THD44SpRBO7DfanSgrvTi-aoP4-Ew4VMlOD-3IXZ9fPdm=
XEwUhiS6pSGDN_i1XsjWvAo0EJXq44bSV90-G5Jz-0wOr5b1aGGN1IFhBj34zbHaO-IBLSNjm5n=
7JNI8jFT2gkYlZMJ2l9JoFjE1wwR2vjYxOO_4eSPmV3nVAMkWNZs7OkXvjcMelC-EmJoGRaO&c=
=3DuS0860ePdtALMMcC-Q-i5fhElG89gqPJiBDO5PdxQ4_8pUN-rMbs2A=3D=3D&ch=3D0_361m=
ES0gqiUaX84LJc_8BYdBc68oKSgqzUP9n-LWZ7LYVsoBL9pQ=3D=3D" linktype=3D"1" alt=
=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">Platinum </a></s=
pan></strong>- <span style=3D"color:#000000;">Newsletter + portal + Webinar=
 Pass and more&nbsp;</span>Plus Anytime Viewing Pass</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=3D1129937239059&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; Please=
 write us instead at</span><span style=3D"color:#004db4;font-size:10.0pt;li=
ne-height:115%;font-family:'Verdana','sans-serif';"> <a shape=3D"rect" href=
=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.con=
stantcontact.com/sa/fwtf.jsp?m=3D1101245055428&a=3D1129937239059&ea=3Dkathl=
een%40transocean.com" target=3D"_blank"><img border=3D"0" alt=3D"Gray" src=
=3D"https://imgssl.constantcontact.com/ui/images1/ftf_btn_1.gif"/></a><br/>=
</div>
</div>
</div>
</td></tr></table>      =20
               =20
                <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpa=
dding=3D"10" id=3D"content_LETTER.BLOCK13"><tr><td class=3D"JOML" style=3D"=
font-variant:small-caps;color:#8F2936;text-decoration:none;font-size:12pt;f=
ont-family:Garamond,Times New Roman,Times,serif;text-align:center;" rowspan=
=3D"1" colspan=3D"1" align=3D"center"><img height=3D"63" vspace=3D"5" borde=
r=3D"0" name=3D"ACCOUNT.IMAGE.23" width=3D"70" alt=3D"Accounts Payable Now =
& Tomorrow" src=3D"http://files.constantcontact.com/4c102576001/1c7f93c9-97=
fc-46c6-920b-d0a5babff3dd.jpg"/></td></tr></table></td>
                <td width=3D"45" rowspan=3D"1" colspan=3D"1"><img height=3D=
"1" border=3D"0" width=3D"45" src=3D"http://img.constantcontact.com/letters=
/images/spacer.gif"/></td>
            </tr>
            </table>
            </td>
        </tr>
        <tr>
            <td class=3D"TemplatePad" style=3D"padding:0px;" width=3D"100%"=
 rowspan=3D"1" colspan=3D"1">
           =20
            <table border=3D"0" width=3D"100%" cellspacing=3D"0" cellpaddin=
g=3D"0" id=3D"content_LETTER.BLOCK10"><tr><td rowspan=3D"1" colspan=3D"1"><=
img height=3D"96" border=3D"0" width=3D"600" optionname=3D"THANKSGIVING2FTR=
" src=3D"https://imgssl.constantcontact.com/letters/images/1101093164665/th=
anksgiving2_ftr2.jpg"/></td></tr></table></td>
        </tr>   =20
        </table>
        </td>
    </tr>
    <tr>
        <td class=3D"TemplatePad" style=3D"padding:0px;" height=3D"10" widt=
h=3D"100%" rowspan=3D"1" colspan=3D"1">
       =20
        </td>
        </tr>
    </table>
    </td>
</tr>
</table>
</div>
<div id=3D"footerContainer" align=3D"center" style=3D"background-color:#fff=
fff;">
<table style=3D"background-color:#ffffff;" border=3D"0" width=3D"100%" cell=
padding=3D"0" cellspacing=3D"0" id=3D"footerPanelWrap">
<tr>
<td rowspan=3D"1" colspan=3D"1" align=3D"center">

<table style=3D"background-color:#ffffff;" border=3D"0" width=3D"100%" cell=
spacing=3D"0" cellpadding=3D"0" id=3D"footerContainer"><tr><td class=3D"Hid=
eInMobile" rowspan=3D"1" colspan=3D"1"><img height=3D"5" vspace=3D"0" borde=
r=3D"0" hspace=3D"0" width=3D"1" src=3D"https://imgssl.constantcontact.com/=
letters/images/sys/S.gif"/></td><td style=3D"background-color:#FFFFFF;" val=
ign=3D"top" width=3D"610" rowspan=3D"1" colspan=3D"1" align=3D"center"><div=
 style=3D"margin-left:auto;max-width:610px;margin-right:auto;" align=3D"cen=
ter"><table style=3D"margin-left:auto;margin-right:auto;" border=3D"0" widt=
h=3D"100%" cellspacing=3D"0" cellpadding=3D"0"><tr><td style=3D"padding:15p=
x 10px 15px 10px;" valign=3D"top" width=3D"100%" rowspan=3D"1" colspan=3D"1=
" align=3D"center"><table style=3D"margin-left:auto;margin-right:auto;" bor=
der=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0"><tr><td style=
=3D"padding-bottom:15px;" valign=3D"top" width=3D"100%" rowspan=3D"1" colsp=
an=3D"1" align=3D"center"><div style=3D"color:#5d5d5d;font-size:13px;font-f=
amily:Verdana,Geneva,sans-serif;" id=3D"LETTER.PHYSICALADDRESS"><span class=
=3D"FooterColumn">CRYSTALLUS, Inc.<span class=3D"HideInMobile">,</span></sp=
an><span class=3D"FooterColumn"> 560&nbsp;Peoples&nbsp;Plaza&nbsp;#197<span=
 class=3D"HideInMobile">,</span></span><span class=3D"FooterColumn">&nbsp;N=
ewark<span class=3D"HideInMobile">,</span>&nbsp;DE&nbsp;19702</span></div><=
/td></tr><tr><td valign=3D"top" width=3D"100%" rowspan=3D"1" colspan=3D"1" =
align=3D"center"><table border=3D"0" width=3D"100%" cellspacing=3D"0" cellp=
adding=3D"0"><tr><td style=3D"padding-bottom:5px;" valign=3D"top" width=3D"=
100%" rowspan=3D"1" colspan=3D"1" align=3D"center"><div class=3D"FooterText=
" style=3D"color:#5d5d5d;font-size:12px;font-family:Verdana,Geneva,sans-ser=
if;line-height:1.4;"><a class=3D"hideInRplyFwd" style=3D"color:#5d5d5d;" sh=
ape=3D"rect" href=3D"https://visitor.constantcontact.com/do?p=3Dun&m=3D001A=
457wo4ghmmqzGZb5S3XYg%3D%3D&ch=3D7acc5340-800d-11e6-a964-d4ae5275b546&ca=3D=
70efce91-f3e0-46ad-9fbd-83db4fabd3f1" target=3D"_blank" id=3D"unsubscribeLi=
nk"><span id=3D"unsubscribeLinkText">SafeUnsubscribe&trade;</span> kathleen=
@transocean.com</a></div></td></tr></table><table border=3D"0" width=3D"100=
%" cellspacing=3D"0" cellpadding=3D"0"><tr><td valign=3D"top" width=3D"100%=
" rowspan=3D"1" colspan=3D"1" align=3D"center"><div class=3D"FooterText" st=
yle=3D"color:#5d5d5d;font-size:12px;font-family:Verdana,Geneva,sans-serif;l=
ine-height:1.4;"><span class=3D"FooterColumn"><a class=3D"hideInRplyFwd" st=
yle=3D"color:#5d5d5d;" shape=3D"rect" href=3D"https://visitor.constantconta=
ct.com/do?p=3Doo&m=3D001A457wo4ghmmqzGZb5S3XYg%3D%3D&ch=3D7acc5340-800d-11e=
6-a964-d4ae5275b546&ca=3D70efce91-f3e0-46ad-9fbd-83db4fabd3f1" target=3D"_b=
lank" id=3D"updateProfileLink">Update Profile</a><span class=3D"HideInMobil=
e hideInRplyFwd">&nbsp;|&nbsp;</span></span><span class=3D"FooterColumn"><a=
 style=3D"color:#5d5d5d;" shape=3D"rect" href=3D"http://www.constantcontact=
.com/legal/service-provider?cc=3Dabout-service-provider" alt=3D"http://www.=
constantcontact.com/legal/service-provider?cc=3Dabout-service-provider" tar=
get=3D"_blank" id=3D"privacyLink">About our service provider</a></span></di=
v></td></tr></table><table border=3D"0" width=3D"100%" cellspacing=3D"0" ce=
llpadding=3D"0"><tr><td style=3D"padding-top:5px;" valign=3D"top" width=3D"=
100%" rowspan=3D"1" colspan=3D"1" align=3D"center"><div class=3D"FooterText=
" style=3D"color:#5d5d5d;font-size:12px;font-family:Verdana,Geneva,sans-ser=
if;">Sent by <a style=3D"color:#5d5d5d;" shape=3D"rect" href=3D"mailto:edit=
orial_director@ap-now.com" target=3D"_blank" id=3D"sentByEmailLink">editori=
al_director@ap-now.com</a> in collaboration with</div></td></tr></table></t=
d></tr><tr><td style=3D"padding-top:20px;padding-bottom:20px;" valign=3D"to=
p" width=3D"100%" rowspan=3D"1" colspan=3D"1" align=3D"center"><table borde=
r=3D"0" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0"><tr><td style=3D=
"padding-bottom:5px;" valign=3D"top" width=3D"100%" rowspan=3D"1" colspan=
=3D"1" align=3D"center"><div><a shape=3D"rect" href=3D"http://www.constantc=
ontact.com/index.jsp?cc=3DTEM_Holi_207" target=3D"_blank" id=3D"footerLogoL=
ink"><img border=3D"0" width=3D"180" style=3D"display: block; height:auto !=
important; max-width:100% !important;" alt=3D"Constant Contact" src=3D"http=
s://imgssl.constantcontact.com/ui/images1/ctct-logo.png"/></a></div></td></=
tr><tr><td valign=3D"top" width=3D"100%" rowspan=3D"1" colspan=3D"1" align=
=3D"center"><table border=3D"0" width=3D"128" cellspacing=3D"0" cellpadding=
=3D"0"><tr><td valign=3D"top" width=3D"100%" rowspan=3D"1" colspan=3D"1" al=
ign=3D"left"><div style=3D"color:#184f8e;font-size:11px;font-family:Verdana=
,Geneva,sans-serif;"><a style=3D"color:#184f8e;text-decoration:none;font-si=
ze:11px;font-family:Verdana,Geneva,sans-serif;" shape=3D"rect" href=3D"http=
://www.constantcontact.com/index.jsp?cc=3DTEM_Holi_207" target=3D"_blank" i=
d=3D"footerLogoTxtLink">Try it free today</a></div></td></tr></table></td><=
/tr></table></td></tr></table></td></tr></table></div></td><td class=3D"Hid=
eInMobile" rowspan=3D"1" colspan=3D"1"><img height=3D"5" vspace=3D"0" borde=
r=3D"0" hspace=3D"0" width=3D"1" src=3D"https://imgssl.constantcontact.com/=
letters/images/sys/S.gif"/></td></tr></table>
</td>
</tr>
</table>
</div></div></body>

------=_Part_188618942_1384872471.1518088771294--
