Untitled Document

Initial Letter Date

Form filed

Market Capitalization

01/06/2012

10-K

$ 193.19 M

We note your income (loss) from discontinued operations of $[xx], $[xx] and $[xx] in fiscal 2010, 2009 and 2008, respectively. Please quantify for us the applicable income taxes (benefit) for each period, and tell us how you considered disclosure of the applicable income taxes (benefit) pursuant to ASC 205-20-45-3.