reduce Mr. Zeng’s shareholder appropriations in accordance with paragraphs12 and 13 of the Reply, and further reduce the remaining amount by 50% totake into account the possibility that Jiu Lie and Thin Qian Li also exercisedcontrol over the corporation’s revenues as set out in your prior letters,resulting in additional amounts which Mr. Zeng was unable to appropriate.This would result in only a $45,214 income inclusion to him in 2007.