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    Foreign Corrupt Practices Act Update + Institutional Memberships ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Foreign Corrupt Practices Act Update + Institutional Memberships
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Dear Kathleen
Update:In late November, the US DOJ announced it was issuing a new enforcement policy
covering its enforcement of the Foreign Corrupt Practices Act (FCPA). The new policy
encourages companies to voluntarily self-disclose misconduct to enforcement authorities.
This is done by creating certainty about the potential outcomes of FCPA investigations
and enforcement actions.
Tip:If you do any sort of business outside the US or are a non-US company listed
 on a US exchange, your AP processes should include a check for FCPA violations.
 Why? Because AP is the last set of eyes to see a transaction before the funds go
out the door. Sure, a lot of what looks questionable will turn out to be fine, but
the one time it isn't, it could save your organization a lot of money and even more
aggravation.
Resource: We will discuss the new policy and specifically what you are expected 
to do to mitigate potential penalties and jail times under the new policy at our
 first webinar in 2018. And, yes, there have been a number of criminal convictions
for FCPA violations. On January 24, 2018th we'll hold a webinar on What Every Company
(and AP Department) Needs to Know about FCPA. You can get additional information
 here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl9gpeSxYG-RWhkgTIu71stsEPzcx4lwow2BU6pHpvZGgY_Nt1Wggl3eT_hhtBroCUKxKKl0juoLnSJA2jFuPxbmhRbiNfoWnM1jRhBFkj6L54XFHXAN6E5uQu5HCKQIQaHSAO-VbsUWf5sBMoxxOaFg=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==].
Institutional Memberships: Both group and individual memberships are available for
AP Now. With the institutional membership, the membership stays with the organization
and should someone leave you can change the membership to another employee. This
 is designed for organizations with restrictions on the organization paying for 
individual memberships or subscriptions. You can listen to a 2-minute video explaining
the different options here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl5JLWkAFNIDA0txPdwSC69XN9fcpOU0wcBpwWjqsnW8_blG8BwxGQTfmOBkBzvIGPQeuLWRfU4Nu9PCY0b5trufg42BxGBf1aDFVG-4H31n0UAaHU585q2C98BUXgjufLgFMO9fcKQHPbQ2WPibyvctHi6EQCZUJ81KIhC-BcalG&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==].
Significant discounts are available for groups. Email publisher@ap-now.com [mailto:publisher@ap-now.com]
to request a quote.
Resource: You can start a Portal or Platinum membership here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13p3KgUIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8j2sah34geH1IXKEoD03wBQ4coiSgX&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==].
You can get your webpass only here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl3Bj8Q0P86ilrs9KVc-II9SWDLLLS050m2ZlSkfTBcNGotLvjpEWrqVVjZa_Odx-jp4hf5gqqKkY__tQhS25XOOyuA8ZbS_dalFCnF-T5TvnLZXdjWegemGJH5ChVZDj_p5ApTjihGqv1EDIOa30mOY=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==],
the Basic membership only here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl54R9EG7H-jMAt7LXl5wJJsW9Kkow0KPCDEzxLa0FGPUEVukiOc4PT7drVprMhcn1o-83wPj2l4hpW4USgCxxYrka2zOwUxj0PPT8qjT_PNniQ1j4R54-DGy8r-dEN6jomuJlIl9G-wol46DDIK_k7c=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
or the newsletter only here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl4bHrvw-p7k_BjDOXLrNE-qZac4qJVa-SfzH0_STmmH3qGM9004Yb2-ghntEr8KtpVHw2AoMGR23blWTZaVSVuj-J6t2Es8cqJ7YjBzyFRF5o5vNwIC9giguby6TwDtLftJV54U8T5JB-PnFB0UeliBzfbP09V47M2Mw7QE6G4Pc6WdzouLSsL3Z9ilvr8yfsQ==&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==].
2018 Webinar Schedule: See AP Now's upcoming webinar schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl78NHQE_MJ7csOaUcyy2KwEvU9c8fF_7vj-TZhkJf0VU28JOWFdxFQ8qKsti3BMKQ0hdXeNMP-L1IUbcVMM1Dx0s37jIv1Va6wLT1DTTXmS114XcyNSyZ9zB3o9jk4hDIiujzuTOcDgN0CQUaZWm3R-iddUBmL6Q12v3pTt71c1wM1PkZztbV9c=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==].
All 23 of these events are included in AP Now's webinar [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl3Bj8Q0P86ilrs9KVc-II9SWDLLLS050m2ZlSkfTBcNGotLvjpEWrqVVjZa_Odx-jp4hf5gqqKkY__tQhS25XOOyuA8ZbS_dalFCnF-T5TvnLZXdjWegemGJH5ChVZDj_p5ApTjihGqv1EDIOa30mOY=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
and platinum [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13p3KgUIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8j2sah34geH1IXKEoD03wBQ4coiSgX&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
memberships)
Upcoming AP Now Webinars (  webinar [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl3Bj8Q0P86ilrs9KVc-II9SWDLLLS050m2ZlSkfTBcNGotLvjpEWrqVVjZa_Odx-jp4hf5gqqKkY__tQhS25XOOyuA8ZbS_dalFCnF-T5TvnLZXdjWegemGJH5ChVZDj_p5ApTjihGqv1EDIOa30mOY=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
and platinum  [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13p3KgUIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8j2sah34geH1IXKEoD03wBQ4coiSgX&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]memberships.)

* Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl50kJUfhkBXuYrfb2krokohM8q5zWSGFpl7e3lhR9gMBUAihhpp_wTz2Ruas9-94LaZbBd2eDP8aSgAPaOfjfnbdKbv3o3wgYx_gyOhatFS2cvJgmQSraWKXAS6eQ8kX73To6F8pGDgjFrLGshakq4Y=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
December 7
* Creating an Effective and Efficient Travel and Entertainment Expense Reimbursement
Policy [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAlzKTtjSUptSyGCJWftEcB-XNxGs4PWmZ3TzzBXr7XeU-aJuyNoFRmkycHBougiQpjy4IswkFYBYFZn4PbGE93v6eEtbt49fIh8adT23jExGQynlS6mniBQJ8VKxJJxsKQGFjfjlyskX7EtTbI0Qy3GY=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
December 13
*
Foreign Corrupt Practice Act [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl9gpeSxYG-RWhkgTIu71stsEPzcx4lwow2BU6pHpvZGgY_Nt1Wggl3eT_hhtBroCUKxKKl0juoLnSJA2jFuPxbmhRbiNfoWnM1jRhBFkj6L54XFHXAN6E5uQu5HCKQIQaHSAO-VbsUWf5sBMoxxOaFg=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]:
What AP and Accounting Need to Know January 24
*
QT Brief: AI & RPA: What Every AP and Accounting Professional Needs to Know February
6
*
Sales and Use Tax Best Practices [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl5C3wmJ3Jayyd9b_1-AZ7Zi7O9O8SEcNqzozEM-cNEpGsnbyLb7pUuD7cjUCQOQBHRHYEz1tqEugKcpZpL9z99F0DLS-Fw-AkJLfNnlWut5hvHkVf49bTdNbjqrtGFcfaaVskjXTD1Li_z7Zgnl7pN4=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
February 20
*
Accounts Payable Best Practices [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl4yWECfWx5_Ed82WEEX3k2lRtdLC1rG6HHm8204-fdfzFmO1-L9VH-jpxZvzvEPmKUSiu51Lfdl_LI1QKtiU1L2MLsNLuDMPGwzpM5-ilRR5IDzJ8yXmDvYBWl6pSTusM_OOfbbErDOLZHJOmQ9PR8Y=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
March 13
*
P-card Best Practices for AP [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl8yuVk6BipGGiUUiOC7Ud1acDRDDWpC8HO_dRDuegEdXXEKmHVKT4XvtDsru4YQLIUHvwfZKTUAoE6D17BxzHlj5eM4_D51noORqwSjU1LspW6bj1HJp70H45gZAzW1EyaOf8sJO91RAe_7OzmPzz04=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
March 22
*
Travel & Entertainment Best Practices [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl2DjKQ_edZSovMZshl8svTOAHYA30BezvmOxth5I1yP6kTjuW9qRZ4SMTjs3nHTfGvTXE_H6yH3Obwt29Qu9RUiviAaH3hoWHXYKqD6Wx7htG8g_1Ug4amLiO8PeLx9siitP7QdeKszqJDfYtu1Bi5c=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
to Ensure IRS Compliance April 12
*
Electronic Payment Fraud Prevention Best Practices [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl49zAuHdKc2hY-WMIdJthCNtdHrRD7nDyofy6NhFwLc09dSaj2Y9ygQbx-9PGfYtJhJmqPcYF2vrffu4NWfDXLANnBeiJVxN-y43c9qpVKbK5jhCMHVcJ6aRFOLKPTXVx7hjW6jDI2L4AYiFmhNm2Mo=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
April 19
*
See the rest of the upcoming schedule for 2018 here [http://r20.rs6.net/tn.jsp?f=001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl78NHQE_MJ7csOaUcyy2KwEvU9c8fF_7vj-TZhkJf0VU28JOWFdxFQ8qKsti3BMKQ0hdXeNMP-L1IUbcVMM1Dx0s37jIv1Va6wLT1DTTXmS114XcyNSyZ9zB3o9jk4hDIiujzuTOcDgN0CQUaZWm3R-iddUBmL6Q12v3pTt71c1wM1PkZztbV9c=&c=Gh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ==&ch=cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ==]
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<div><span style=3D"line-height:115%;font-family:&quot;Verdana&quot;, &quot=
;sans-serif&quot;;">Foreign Corrupt Practices Act Update + Institutional Me=
mberships</span></div>
</div>
</div>
</strong></span></div>
</span></div>
</span></div>
</div>
</div>
</span></div>
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</strong></span></div>
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</span></h1>
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ter">
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;font-style:normal;text-align:left;">
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ht:115%;font-family:Verdana,sans-serif;">
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;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;">
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-height:115%;font-family:Verdana,sans-serif;">
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-height:115%;font-family:Verdana,sans-serif;">
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ly:Verdana,sans-serif;">
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-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">
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;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">
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<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>
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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">
<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;</span></div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin:0in 0in 10pt;">
<div><span style=3D"font-size:10pt;">
<div>
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<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"color:#00b0=
f0;font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><b>
<div style=3D"color:black;font-weight:normal;font-family:Times-New-Roman;ma=
rgin-top:0px;font-style:normal;text-align:left;"><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;">
<div><span style=3D"color:#222222;font-size:10.0pt;line-height:115%;font-fa=
mily:'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;">
<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>=
Update:</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fam=
ily:'Verdana','sans-serif';">In late November, the US DOJ announced it was =
issuing a new enforcement policy covering its enforcement of the Foreign Co=
rrupt Practices Act (FCPA). The new policy encourages companies to voluntar=
ily self-disclose misconduct to enforcement authorities. This is done by cr=
eating certainty about the potential outcomes of FCPA investigations and en=
forcement actions.</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"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
<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:#7030a0=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Tip:</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-family=
:'Verdana','sans-serif';">If you do any sort of business outside the US or =
are a non-US company listed on a US exchange, your AP processes should incl=
ude a check for FCPA violations. Why? Because AP is the last set of eyes to=
 see a transaction before the funds go out the door. Sure, a lot of what lo=
oks questionable will turn out to be fine, but the one time it isn't, it co=
uld save your organization a lot of money and even more aggravation. </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>=
&nbsp;</b></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>=
Resource</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">: We will discuss the new policy and specific=
ally what you are expected to do to mitigate potential penalties and jail t=
imes under the new policy at our first webinar in 2018. And, yes, there hav=
e been a number of criminal convictions for FCPA violations. On January 24,=
 2018<sup>th</sup> we'll hold a webinar on What Every Company (and AP Depar=
tment) Needs to Know about FCPA. You can get additional information <a shap=
e=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIYsCPbE4ohSvTgRW9WI=
P-VuSx4ATMof1V-lkuSr9qA2nusBAl9gpeSxYG-RWhkgTIu71stsEPzcx4lwow2BU6pHpvZGgY_=
Nt1Wggl3eT_hhtBroCUKxKKl0juoLnSJA2jFuPxbmhRbiNfoWnM1jRhBFkj6L54XFHXAN6E5uQu=
5HCKQIQaHSAO-VbsUWf5sBMoxxOaFg=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJH=
bN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQ=
eQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/products/item47.cfm" target=3D=
"_blank">here</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:#cc00cc=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
&nbsp;</b></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:#cc00cc=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
Institutional Memberships</b></span><span style=3D"font-size:10.0pt;line-he=
ight:115%;font-family:'Verdana','sans-serif';">: Both group and individual =
memberships are available for AP Now. With the institutional membership, th=
e membership stays with the organization and should someone leave you can c=
hange the membership to another employee. This is designed for organization=
s with restrictions on the organization paying for individual memberships o=
r subscriptions. You can listen to a 2-minute video explaining the differen=
t options <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIY=
sCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl5JLWkAFNIDA0txPdwSC69XN9fcpO=
U0wcBpwWjqsnW8_blG8BwxGQTfmOBkBzvIGPQeuLWRfU4Nu9PCY0b5trufg42BxGBf1aDFVG-4H=
31n0UAaHU585q2C98BUXgjufLgFMO9fcKQHPbQ2WPibyvctHi6EQCZUJ81KIhC-BcalG&c=3DGh=
96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY=
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gotowebinar.com/recording/1936714249398888194" target=3D"_blank">here</a>. =
Significant discounts are available for groups. Email <a shape=3D"rect" hre=
f=3D"mailto:publisher@ap-now.com" target=3D"_blank">publisher@ap-now.com</a=
> to request a quote.</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>=
&nbsp;</b></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>=
Resource</b></span><span style=3D"font-size:10.0pt;line-height:115%;font-fa=
mily:'Verdana','sans-serif';">: You can start a Portal or Platinum membersh=
ip <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIYsCPbE4o=
hSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13=
p3KgUIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8=
j2sah34geH1IXKEoD03wBQ4coiSgX&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z=
9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDz=
z2XQ=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank">h=
ere</a>. You can get your webpass only <a shape=3D"rect" href=3D"http://r20=
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/www.ap-now.com/products/item10.cfm" target=3D"_blank">here</a>, the Basic =
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_blank">here</a>. </span></div>
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rgin-top:0;font-style:normal;text-align:left;"><span style=3D"font-size:10.=
0pt;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></di=
v>
</span><span style=3D"color:#222222;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;"><span style=3D"color:#984807=
;font-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"><b>=
2018 Webinar Schedule</b></span><span style=3D"font-size:10.0pt;line-height=
:115%;font-family:'Verdana','sans-serif';">: See AP Now's upcoming webinar =
schedule for 2018 <a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D0=
01221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl78NHQE_MJ7csOaUcyy2K=
wEvU9c8fF_7vj-TZhkJf0VU28JOWFdxFQ8qKsti3BMKQ0hdXeNMP-L1IUbcVMM1Dx0s37jIv1Va=
6wLT1DTTXmS114XcyNSyZ9zB3o9jk4hDIiujzuTOcDgN0CQUaZWm3R-iddUBmL6Q12v3pTt71c1=
wM1PkZztbV9c=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=
=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" a=
lt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Schedule-2018.c=
fm" target=3D"_blank">here</a>. All 23 of these events are included in AP N=
ow's </span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001221m=
IYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl3Bj8Q0P86ilrs9KVc-II9SWDLL=
LS050m2ZlSkfTBcNGotLvjpEWrqVVjZa_Odx-jp4hf5gqqKkY__tQhS25XOOyuA8ZbS_dalFCnF=
-T5TvnLZXdjWegemGJH5ChVZDj_p5ApTjihGqv1EDIOa30mOY=3D&c=3DGh96B00l-YDtW472TF=
g6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwC=
QtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/products/it=
em10.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"fon=
t-size:10.0pt;line-height:115%;font-family:'Verdana','sans-serif';"> and </=
span><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIYsCPbE=
4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G=
13p3KgUIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPL=
Q8j2sah34geH1IXKEoD03wBQ4coiSgX&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN=
9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQ=
Dzz2XQ=3D=3D" alt=3D"https://www.ap-now.com/public/5.cfm" target=3D"_blank"=
><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana','sa=
ns-serif';">platinum</span></a><span style=3D"font-size:10.0pt;line-height:=
115%;font-family:'Verdana','sans-serif';"> memberships)</span></div>
</span></div>
&nbsp;</div>
</div>
</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,s=
ans-serif;">
<div style=3D"margin:0in 0in 0pt;line-height:normal;"><b style=3D"font-size=
:10pt;font-family:Times-New-Roman;">
<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;"><strong style=3D"colo=
r:#0067ce;font-size:10pt;font-family:Verdana, sans-serif;">Upcoming AP Now =
Webinars</strong> (  <span style=3D"font-size:10pt;line-height:115%;font-fa=
mily:Verdana,sans-serif;"> <span style=3D"color:#0067ce;font-size:10pt;font=
-family:Verdana,sans-serif;"><span style=3D"color:#0067ce;font-size:10pt;li=
ne-height:115%;font-family:Verdana,sans-serif;"><strong><a href=3D"http://r=
20.rs6.net/tn.jsp?f=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nus=
BAl3Bj8Q0P86ilrs9KVc-II9SWDLLLS050m2ZlSkfTBcNGotLvjpEWrqVVjZa_Odx-jp4hf5gqq=
KkY__tQhS25XOOyuA8ZbS_dalFCnF-T5TvnLZXdjWegemGJH5ChVZDj_p5ApTjihGqv1EDIOa30=
mOY=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=
=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" shape=3D"r=
ect" alt=3D"http://www.ap-now.com/products/item10.cfm" target=3D"_blank">we=
binar</a> and <a href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIYsCPbE4ohSvT=
gRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13p3Kg=
UIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8j2sa=
h34geH1IXKEoD03wBQ4coiSgX&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2Q=
P0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=
=3D=3D" shape=3D"rect" alt=3D"https://www.ap-now.com/public/5.cfm" target=
=3D"_blank">platinum </a></strong></span><span style=3D"color:black;font-si=
ze:10pt;line-height:115%;font-family:Verdana,sans-serif;">memberships</span=
><strong><span style=3D"color:black;font-size:10pt;line-height:115%;font-fa=
mily:Verdana,sans-serif;">.</span><span style=3D"font-size:10pt;line-height=
:115%;font-family:Verdana,sans-serif;">)</span></strong></span></span></spa=
n></div>
</b></div>
</span></div>
</b></div>
</b></span></div>
</span></div>
</div>
</span></div>
</div>
</span></div>
</div>
</div>
</span></div>
<div style=3D"color:#000000;font-weight:normal;font-family:Times-New-Roman;=
margin-top:0px;font-style:normal;text-align:left;">
<ul><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line-height:=
115%;font-family:Verdana,sans-serif;"><a style=3D"color:blue;text-decoratio=
n:underline;" track=3D"on" href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIYs=
CPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl50kJUfhkBXuYrfb2krokohM8q5zWS=
GFpl7e3lhR9gMBUAihhpp_wTz2Ruas9-94LaZbBd2eDP8aSgAPaOfjfnbdKbv3o3wgYx_gyOhat=
FS2cvJgmQSraWKXAS6eQ8kX73To6F8pGDgjFrLGshakq4Y=3D&c=3DGh96B00l-YDtW472TFg6k=
ltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtf=
VKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" shape=3D"rect" linktype=3D"1" alt=3D"http:/=
/www.ap-now.com/products/item127.cfm" target=3D"_blank">Fraud Prevention Be=
st Practices</a> December 7</span></li><li style=3D"color:#000000;"><span s=
tyle=3D"font-size:10pt;line-height:115%;font-family:Verdana,sans-serif;"><a=
 href=3D"http://r20.rs6.net/tn.jsp?f=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATM=
of1V-lkuSr9qA2nusBAlzKTtjSUptSyGCJWftEcB-XNxGs4PWmZ3TzzBXr7XeU-aJuyNoFRmkyc=
HBougiQpjy4IswkFYBYFZn4PbGE93v6eEtbt49fIh8adT23jExGQynlS6mniBQJ8VKxJJxsKQGF=
jfjlyskX7EtTbI0Qy3GY=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0=
oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=
=3D=3D" shape=3D"rect" alt=3D"http://www.ap-now.com/products/item60.cfm" ta=
rget=3D"_blank">Creating an Effective and Efficient Travel and Entertainmen=
t Expense Reimbursement Policy</a> December 13</span></li><li style=3D"colo=
r:#000000;"><span style=3D"font-size:10pt;line-height:115%;font-family:Verd=
ana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl9gpeSxYG-RWhkgTIu71sts=
EPzcx4lwow2BU6pHpvZGgY_Nt1Wggl3eT_hhtBroCUKxKKl0juoLnSJA2jFuPxbmhRbiNfoWnM1=
jRhBFkj6L54XFHXAN6E5uQu5HCKQIQaHSAO-VbsUWf5sBMoxxOaFg=3D&c=3DGh96B00l-YDtW4=
72TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xmt=
bNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item47.cfm" target=3D"_blank">Foreign Corrupt Practice Act</a>: What AP a=
nd Accounting Need to Know January 24</span><span style=3D"font-size:10.0pt=
;line-height:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';">QT Brief: AI & RPA: What Every AP and Accounting Profession=
al Needs to Know February 6</span><span style=3D"font-size:10.0pt;line-heig=
ht:115%;font-family:'Verdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl5C3wmJ3Jayyd9b_1-AZ7Zi=
7O9O8SEcNqzozEM-cNEpGsnbyLb7pUuD7cjUCQOQBHRHYEz1tqEugKcpZpL9z99F0DLS-Fw-AkJ=
LfNnlWut5hvHkVf49bTdNbjqrtGFcfaaVskjXTD1Li_z7Zgnl7pN4=3D&c=3DGh96B00l-YDtW4=
72TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xmt=
bNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item54.cfm" target=3D"_blank">Sales and Use Tax Best Practices</a> Februa=
ry 20</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'V=
erdana','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl4yWECfWx5_Ed82WEEX3k2l=
RtdLC1rG6HHm8204-fdfzFmO1-L9VH-jpxZvzvEPmKUSiu51Lfdl_LI1QKtiU1L2MLsNLuDMPGw=
zpM5-ilRR5IDzJ8yXmDvYBWl6pSTusM_OOfbbErDOLZHJOmQ9PR8Y=3D&c=3DGh96B00l-YDtW4=
72TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xmt=
bNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item39.cfm" target=3D"_blank">Accounts Payable Best Practices</a> March 1=
3</span><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verda=
na','sans-serif';">&nbsp;</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl8yuVk6BipGGiUUiOC7Ud1a=
cDRDDWpC8HO_dRDuegEdXXEKmHVKT4XvtDsru4YQLIUHvwfZKTUAoE6D17BxzHlj5eM4_D51noO=
RqwSjU1LspW6bj1HJp70H45gZAzW1EyaOf8sJO91RAe_7OzmPzz04=3D&c=3DGh96B00l-YDtW4=
72TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xmt=
bNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item65.cfm" target=3D"_blank">P-card Best Practices for AP</a> March 22</=
span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl2DjKQ_edZSovMZshl8svTO=
AHYA30BezvmOxth5I1yP6kTjuW9qRZ4SMTjs3nHTfGvTXE_H6yH3Obwt29Qu9RUiviAaH3hoWHX=
YKqD6Wx7htG8g_1Ug4amLiO8PeLx9siitP7QdeKszqJDfYtu1Bi5c=3D&c=3DGh96B00l-YDtW4=
72TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xmt=
bNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item25.cfm" target=3D"_blank">Travel & Entertainment Best Practices</a> t=
o Ensure IRS Compliance April 12</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10.0pt;line-height:115%;font-family:'Verdana'=
,'sans-serif';"><a shape=3D"rect" href=3D"http://r20.rs6.net/tn.jsp?f=3D001=
221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl49zAuHdKc2hY-WMIdJthCN=
tdHrRD7nDyofy6NhFwLc09dSaj2Y9ygQbx-9PGfYtJhJmqPcYF2vrffu4NWfDXLANnBeiJVxN-y=
43c9qpVKbK5jhCMHVcJ6aRFOLKPTXVx7hjW6jDI2L4AYiFmhNm2Mo=3D&c=3DGh96B00l-YDtW4=
72TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xmt=
bNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" alt=3D"http://www.ap-now.com/product=
s/item37.cfm" target=3D"_blank">Electronic Payment Fraud Prevention Best Pr=
actices</a> April 19</span></div>
</span></li><li style=3D"color:#000000;"><span style=3D"font-size:10pt;line=
-height:115%;font-family:Verdana,sans-serif;">
<div><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,san=
s-serif;">
<div style=3D"margin-top:0px;margin-bottom:0px;"><span style=3D"font-size:1=
0.0pt;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.ne=
t/tn.jsp?f=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl78NHQE=
_MJ7csOaUcyy2KwEvU9c8fF_7vj-TZhkJf0VU28JOWFdxFQ8qKsti3BMKQ0hdXeNMP-L1IUbcVM=
M1Dx0s37jIv1Va6wLT1DTTXmS114XcyNSyZ9zB3o9jk4hDIiujzuTOcDgN0CQUaZWm3R-iddUBm=
L6Q12v3pTt71c1wM1PkZztbV9c=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z=
9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDz=
z2XQ=3D=3D" alt=3D"http://www.ap-now.com/public/Accounts-Payable-Webinar-Sc=
hedule-2018.cfm" target=3D"_blank">here</a></span></div>
</span></div>
</span><span style=3D"font-size:10pt;line-height:115%;font-family:Verdana,s=
ans-serif;">. </span></li></ul>
<div><span style=3D"color:blue !important;" track=3D"on" href=3D"http://www=
.ap-now.com/products/item39.cfm" shape=3D"rect" linktype=3D"1" target=3D"_b=
lank">
<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 Upcoming Progra=
ms</b></span></div>
</span></div>
</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" href=3D"http://r20.rs6.net/tn.jsp?f=3D00=
1221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAlzDRJ3tBQWfiV9WqDCZDxf=
MEz96cU3OcFfkPB1EKG-5N5J0PjLXq6njlxpYg8B-gMz2UQFx1mX5ZS80-kW8FOJ23Lv4kUXZMN=
FVPdiO26fk2Xn4JjKf363AY-U01KF1twDGwaYfcxZKPxySCMEI3qA4=3D&c=3DGh96B00l-YDtW=
472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_Xm=
tbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" shape=3D"rect" 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;" href=3D"http://r20.rs=
6.net/tn.jsp?f=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAlzD=
RJ3tBQWfiV9WqDCZDxfMEz96cU3OcFfkPB1EKG-5N5J0PjLXq6njlxpYg8B-gMz2UQFx1mX5ZS8=
0-kW8FOJ23Lv4kUXZMNFVPdiO26fk2Xn4JjKf363AY-U01KF1twDGwaYfcxZKPxySCMEI3qA4=
=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3Dc=
qU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" shape=3D"rect"=
 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><span style=3D"color:black;fon=
t-size:10pt;font-family:Verdana, sans-serif;">; group rates available. Cont=
act publisher@ap-now.com for details.</span></li><li style=3D"color:#333333=
;">
<div><span style=3D"color:black;font-size:10pt;line-height:115%;font-family=
:Verdana,sans-serif;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl3VkjFnbtCBXzmj=
ke_YXC6Uv9imEhMFIXx3i5W10DtqriysW8IlMU1aT5d5wAT6M0kYDW37KE9F9c9xWXlGiTcT-f9=
PqcoXz4xmyhHYdoTE5Sc1FrH7-twuTsG8kO-46n58NHFmUg8OsnZVMCXh7073xoCEdgQ6gYg=3D=
=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3Dc=
qU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" shape=3D"rect"=
 alt=3D"http://www.ap-now.com/products/1099-eWorkshops.cfm" target=3D"_blan=
k">1099 e-Workshops</a></strong><span style=3D"font-size:10pt;">&nbsp; Dece=
mber 5 and Any Time Viewing Reduced rates for webinar and platinum members<=
/span></div>
</span></div>
</li><li style=3D"color:#333333;">
<div><strong style=3D"font-size:10pt;"><a href=3D"http://r20.rs6.net/tn.jsp=
?f=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl-_0PLzbMz8aP0O=
cMTM90er0i4vPtyqch6dk6QHRSpmnpQRt62OgiYq_fov50Vj7lODFlYb-UCjiBYUMaGe_nbiwEc=
uTYpMNhQ0jXitmKFGx9ty0Ax3Od-zk9kt1EWY8Go4IdGl4htDBpHIcxpI6Aks=3D&c=3DGh96B0=
0l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZY=
y5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=3D=3D" shape=3D"rect" alt=3D"http:/=
/www.ap-now.com/products/item95.cfm" target=3D"_blank">Form 1042-S and 1042=
 Reporting e-Workshop</a></strong>
<div style=3D"font-family:Verdana, Geneva, Arial, Helvetica, sans-serif;"><=
span style=3D"font-size:10pt;"> December 6 and Any Time Viewing after Decem=
ber 7&nbsp;</span></div>
</div>
</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=
001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl4bHrvw-p7k_BjDOXLrN=
E-qZac4qJVa-SfzH0_STmmH3qGM9004Yb2-ghntEr8KtpVHw2AoMGR23blWTZaVSVuj-J6t2Es8=
cqJ7YjBzyFRF5o5vNwIC9giguby6TwDtLftJV54U8T5JB-PnFB0UeliBzfbP09V47M2Mw7QE6G4=
Pc6WdzouLSsL3Z9ilvr8yfsQ=3D=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9=
Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQD=
zz2XQ=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=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBA=
l54R9EG7H-jMAt7LXl5wJJsW9Kkow0KPCDEzxLa0FGPUEVukiOc4PT7drVprMhcn1o-83wPj2l4=
hpW4USgCxxYrka2zOwUxj0PPT8qjT_PNniQ1j4R54-DGy8r-dEN6jomuJlIl9G-wol46DDIK_k7=
c=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3D=
cqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=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=3D001221mIYsCPbE4ohS=
vTgRW9WIP-VuSx4ATMof1V-lkuSr9qA2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13p3=
KgUIgyhq5LvzSn5f1rPfh39fYi0dUAjrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8j2=
sah34geH1IXKEoD03wBQ4coiSgX&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z=
2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2=
XQ=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=3D001221mIYsCPbE4ohSvTgRW9WIP-VuS=
x4ATMof1V-lkuSr9qA2nusBAl3Bj8Q0P86ilrs9KVc-II9SWDLLLS050m2ZlSkfTBcNGotLvjpE=
WrqVVjZa_Odx-jp4hf5gqqKkY__tQhS25XOOyuA8ZbS_dalFCnF-T5TvnLZXdjWegemGJH5ChVZ=
Dj_p5ApTjihGqv1EDIOa30mOY=3D&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9=
Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz=
2XQ=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=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lku=
Sr9qA2nusBAl_rOrVYIODGqKVhHphHftks6dWg9xDt4z4jV_eKDlMXMjd1C2Pijsv-lGRAfOChm=
qHeNk5ZLdDDbIQvnY2xspTtkqPmdMvJ8IaF1biuuczVyR7YsBYoHaZEJCT2aafWcCmq7zUmXirk=
N&c=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU=
0s_CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=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=3D001221mIYsCPbE4ohSvTgRW9WIP-VuSx4ATMof1V-lkuSr9q=
A2nusBAl_h8DdWvBDUrlG06qo_ZUgGsovbN7xsX6G13p3KgUIgyhq5LvzSn5f1rPfh39fYi0dUA=
jrWpRCO8gM9SoLkXyUaIuKetoa5y0KmljJo8YfmPLQ8j2sah34geH1IXKEoD03wBQ4coiSgX&c=
=3DGh96B00l-YDtW472TFg6kltFozDpoS8_l6yJHbN9Z9Z2QP0oZGdFxQ=3D=3D&ch=3DcqU0s_=
CMrOY_9ZYy5vt_XmtbNwCQtfVKcyqxvJkLu4AFQQeQDzz2XQ=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=3D1129541319712&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=3D1129541319712&ea=3Dkath=
leen%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>
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</div>
</td></tr></table>      =20
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