<html xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns="http://www.w3.org/TR/REC-html40">

<head>
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii">
<meta name=Generator content="Microsoft Word 11 (filtered medium)">
<style>
<!--
 /* Font Definitions */
 @font-face
        {font-family:Helvetica;
        panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
        {font-family:Times;
        panose-1:2 2 6 3 5 4 5 2 3 4;}
 /* Style Definitions */
 p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman";}
h1
        {margin-top:12.0pt;
        margin-right:0in;
        margin-bottom:3.0pt;
        margin-left:0in;
        page-break-after:avoid;
        font-size:14.0pt;
        font-family:"Times New Roman";}
h2
        {margin-top:12.0pt;
        margin-right:0in;
        margin-bottom:3.0pt;
        margin-left:0in;
        page-break-after:avoid;
        font-size:12.0pt;
        font-family:"Times New Roman";
        font-style:italic;}
h3
        {margin-top:12.0pt;
        margin-right:0in;
        margin-bottom:3.0pt;
        margin-left:0in;
        page-break-after:avoid;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoHeader, li.MsoHeader, div.MsoHeader
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoFooter, li.MsoFooter, div.MsoFooter
        {margin:0in;
        margin-bottom:.0001pt;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoCaption, li.MsoCaption, div.MsoCaption
        {margin-top:6.0pt;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:0in;
        font-size:12.0pt;
        font-family:"Times New Roman";
        font-weight:bold;}
p.MsoList, li.MsoList, div.MsoList
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:.5in;
        margin-bottom:.0001pt;
        text-indent:-.25in;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoListBullet, li.MsoListBullet, div.MsoListBullet
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:.5in;
        margin-bottom:.0001pt;
        text-indent:-.25in;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoListNumber, li.MsoListNumber, div.MsoListNumber
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:.5in;
        margin-bottom:.0001pt;
        text-indent:-.25in;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoListBullet2, li.MsoListBullet2, div.MsoListBullet2
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:.75in;
        margin-bottom:.0001pt;
        text-indent:-.25in;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.MsoTitle, li.MsoTitle, div.MsoTitle
        {margin-top:12.0pt;
        margin-right:0in;
        margin-bottom:3.0pt;
        margin-left:0in;
        text-align:center;
        font-size:16.0pt;
        font-family:Arial;
        font-weight:bold;}
p.MsoSignature, li.MsoSignature, div.MsoSignature
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:3.0in;
        margin-bottom:.0001pt;
        text-align:justify;
        font-size:12.0pt;
        font-family:"Times New Roman";}
a:link, span.MsoHyperlink
        {color:blue;
        text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
        {color:purple;
        text-decoration:underline;}
span.EmailStyle26
        {mso-style-type:personal-compose;
        font-family:Arial;
        color:windowtext;}
@page Section1
        {size:8.5in 11.0in;
        margin:1.0in 1.0in 1.0in 1.0in;}
div.Section1
        {page:Section1;}
-->
</style>

</head>

<body lang=EN-US link=blue vlink=purple>

<div class=Section1>

<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Please find attached the worksheet listing the FY08 actuarial
assumptions for your audited financial statements.  The statements on the
Section 13 program have been requested and will be forwarded as soon as they
are received. Thanks.<o:p></o:p></span></font></p>

</div>

</body>

</html>