<html><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><base href="data:"><div style="font-family: Geneva; font-size: 12px; color: black; text-align: left; "><br class="khtml-block-placeholder"></div><a href="http://www.abajournal.com/magazine/mac_v_pc">http://www.abajournal.com/magazine/mac_v_pc</a><div style="font-family: Geneva; font-size: 12px; color: black; text-align: left; "><br class="khtml-block-placeholder"></div><br><br><div> <span class="Apple-style-span" style="border-collapse: separate; border-spacing: 0px 0px; color: rgb(0, 0, 0); font-family: Geneva; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-align: auto; -khtml-text-decorations-in-effect: none; text-indent: 0px; -apple-text-size-adjust: auto; text-transform: none; orphans: 2; white-space: normal; widows: 2; word-spacing: 0px; "><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Very truly yours,</div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">Michael R. Hoffmann</div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">NOTICE: This e-mail (including any attachments) is covered by the electronic Communications Privacy Act, 18 USC §§2510-2521, is confidential and may contain attorney-client materials and/or attorney work product, legally privileged and protected from disclosure. This e-mail is intended for the addressee named above. If you are not the intended recipient, you are hereby notified that any retention, dissemination, distribution, or copying of this communication is strictly prohibited. Please reply to the sender advising that you have received this message in error, then delete it and all copies of it. Thank you.</div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; ">www.iowaworkcomp.com</div><br class="Apple-interchange-newline"></span> </div><br></body></html>