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Date: Wed, 17 Aug 2022 10:31:35 -0400
From: Shawn Weppelman <sweppelman@brunswickcompanies.com>
Reply-To: sweppelman@brunswickcompanies.com
To: info@sterlingcal.com
Message-ID: <1660746505686.4f22297c-a0c5-4842-ae93-961716ffca68@bf06x.hubspotemail.net>
Subject: Don't Miss Out! Surety Webinar - Increasing Bonding Capacity with
 CPA Prepared Financial Statements
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Brunswick Companies (https://connect.brunswickcompanies.com/e3t/Ctc/R+113/c=
l8fL04/VV-2B74yWGH-N2rzKNsSz7tMW3QbRmh4NRJJQN7RflxJ3kWDQV1-WJV7CgTT8W46yTXZ=
7ThNQYW8m5KCS3WtR1VW6W7-XB6G85FKVSt73h3K4H92W8zjP0y4wvN7VW1pZL7M4B2zH0W4BkY=
WT26z0PFVB3jVg1_VxW8N62p-m_VxDjTM_TSYQ3L4mMW6SLWFn95sqLcW82tLdq4Xht0mW1WMPm=
19blqC8W8bs6Ny60GjSnW3z_PNX1LY4gMW8pzC9f8vRW3NW1sPS331mzlbXW3ycDnd7ptMrrW6k=
zckJ4cPMBXW7-nGBG6j0DH73bpf1 )

Don't Miss Out!

Surety Webinar - Increasing Bonding Capacity with CPA Prepared Financial St=
atements:

What are They, Why do They Matter, and How to Get One

Presented by: Mark Levinson, Jeff McQuate, Shawn Weppelman and Meaden & Moo=
re's Carlin Culbertson, CPA

Date & Time: August 24, 2022 @ 11:00am EST

Register Here (https://connect.brunswickcompanies.com/e3t/Ctc/R+113/cl8fL04=
/VV-2B74yWGH-N2rzKNsSz7tMW3QbRmh4NRJJQN7RflyV5Q4xtV3Zsc37CgLSgW8X4CCc1T7clb=
W8X_zGZ8cC8GrW5_4b6y3V0LbPW2WhFT73H6fWHW2NBbkB3lLp_YVVjGMs2Ddlm2VX-rg63jpJ7=
jW3t7Z2l91yjK0W5zH3y07Xs09mW3CVW1q1bQtbtW850RZh71rRklW4fkk5G28KQZWW9dF7zW16=
FWMXN7L4VWT4H5l_W8KGJm53zMFxqW5k9x6f4JWjkxW91p_BV2JyttmW98YnZD6st2wJN8jY3Rp=
vKxB4W215Q7d3xzTrnW6B7D7m7Hb9kQW6XxtZz2PpGGPW3b93468Pt7pNV-N3xC92W1f-Vn1FjL=
4Mxq7HW6tDXFf94xV8GW8gp_Gg69JnBLW4lg3s47vBRW2N3D0cj9CtCF9W7q9XRV2wnLwsW3bB9=
KD92K2dYW70GJv58q7c-2V189Fz4K100hW7039684WXDR8W2t-Y027dJhnbW6MTKQH9cyCzZMr-=
HFWJ1sBvW5jbWYH9gMPTWW6rWyhb527MGBW3hnnLn4WWH3NN68g7ncrvvNXW8NSGmB3kCd3WN1h=
dKQ-lDJpDW5dFgGH5VXgyf38Sq1 )

- Overview of what a reviewed financial statement is
- Why does having a reviewed financial statement matter?
- Benefits of having a review done

- Additional bonding capacity
- Create structure for analyzing jobs
- Get better financing agreements, better rates
- For subcontractors, helps with prequalification

- How to be prepared for a review

- Tracking costs by job
- Creating job schedules
- Accrual accounting vs. cash accounting
- Reconciling accounts

Regards,

Shawn Weppelman, AFSB, AIC

Assistant Vice President

Cell: 216-399-2734

sweppelman@brunswickcompanies.com

Brunswick Companies, 5309 Transportation Blvd, Cleveland, OH 44125, USA, 80=
0-686-8080

Unsubscribe (https://connect.brunswickcompanies.com/hs/manage-preferences/u=
nsubscribe-all?languagePreference=3Den&d=3DVnd69r6TjBRgVMgQCb43wtpbW3K8Qtr4=
1S6_mW3ZsjYm3_fZ6BN5q2BpHmWcPjW5r_hH_76yF3dV25x9F5t1wpSW53pVdR7SJ505N6cPVZw=
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DUZIywmymg&_hsmi=3D223086654 )
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ace:0pt;width:598px">
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<div id=3D"column_1_0" class=3D"hse-column hse-size-12">
  <table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D=
"100%" style=3D"border-spacing:0 !important; border-collapse:collapse; mso-=
table-lspace:0pt; mso-table-rspace:0pt"><tbody><tr><td class=3D"hs_padded" =
style=3D"border-collapse:collapse; mso-line-height-rule:exactly; font-famil=
y:Arial, sans-serif; font-size:15px; color:#444444; word-break:break-word; =
padding:10px 20px"><div id=3D"hs_cos_wrapper_module_150722842498129" class=
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general-type=3D"widget" data-hs-cos-type=3D"module"><div id=3D"hs_cos_wrapp=
er_module_150722842498129_" class=3D"hs_cos_wrapper hs_cos_wrapper_widget h=
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line-height: inherit;" data-hs-cos-general-type=3D"widget" data-hs-cos-type=
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  =20
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  <div id=3D"section_2" class=3D"hse-section" style=3D"padding-left:10px; p=
adding-right:10px">
   =20
   =20
    <!--[if !((mso)|(IE))]><!-- -->
      <div class=3D"hse-column-container hse-border-bottom hse-border" styl=
e=3D"min-width:280px; max-width:600px; width:100%; Margin-left:auto; Margin=
-right:auto; border-collapse:collapse; border-spacing:0; border-left:1px so=
lid #cccccc; border-right:1px solid #cccccc; box-sizing:border-box; border-=
bottom:1px solid #cccccc; background-color:#ffffff" bgcolor=3D"#ffffff">
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   =20
    <!--[if (mso)|(IE)]>
      <div class=3D"hse-column-container" style=3D"min-width:280px;max-widt=
h:600px;width:100%;Margin-left:auto;Margin-right:auto;border-collapse:colla=
pse;border-spacing:0;">
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space:0pt;mso-table-rspace:0pt;width:600px;border-bottom:1px solid #cccccc;=
border-left:1px solid #cccccc;border-right:1px solid #cccccc" cellpadding=
=3D"0" cellspacing=3D"0" role=3D"presentation" class=3D"hse-border-bottom h=
se-border" width=3D"600" bgcolor=3D"#ffffff">
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  <td valign=3D"top" style=3D"width:598px;">
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=3D"0" style=3D"border-collapse:collapse;mso-table-lspace:0pt;mso-table-rsp=
ace:0pt;width:598px">
<![endif]-->
<div id=3D"column_2_0" class=3D"hse-column hse-size-12">
  <table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D=
"100%" style=3D"border-spacing:0 !important; border-collapse:collapse; mso-=
table-lspace:0pt; mso-table-rspace:0pt"><tbody><tr><td class=3D"hs_padded" =
style=3D"border-collapse:collapse; mso-line-height-rule:exactly; font-famil=
y:Arial, sans-serif; font-size:15px; color:#444444; word-break:break-word; =
padding:10px 20px"><div id=3D"hs_cos_wrapper_module_150729413536769" class=
=3D"hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style=
=3D"color: inherit; font-size: inherit; line-height: inherit;" data-hs-cos-=
general-type=3D"widget" data-hs-cos-type=3D"module"><div id=3D"hs_cos_wrapp=
er_module_150729413536769_" class=3D"hs_cos_wrapper hs_cos_wrapper_widget h=
s_cos_wrapper_type_rich_text" style=3D"color: inherit; font-size: inherit; =
line-height: inherit;" data-hs-cos-general-type=3D"widget" data-hs-cos-type=
=3D"rich_text"><p style=3D"mso-line-height-rule:exactly; line-height:1; tex=
t-align:center" align=3D"center"><span style=3D"font-size: 24px;"><strong><=
span style=3D"color: black;">Don't Miss Out!</span></strong></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 24px;"><strong><span style=3D"c=
olor: black;">Surety Webinar - Increasing Bonding Capacity with CPA Prepare=
d Financial Statements: </span></strong></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 16px;">&nbsp;</span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 16px;"><strong><span style=3D"c=
olor: black;">What are They, Why do They Matter, and How to Get One</span><=
/strong></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 16px;">&nbsp;</span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 16px;">&nbsp;</span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 16px;">&nbsp;</span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1; text-align:center"=
 align=3D"center"><span style=3D"font-size: 16px;"><strong><span style=3D"c=
olor: black;">Presented by: Mark Levinson, Jeff McQuate, Shawn Weppelman an=
d Meaden &amp; Moore's Carlin Culbertson, CPA</span></strong></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:175%; text-align:cent=
er" align=3D"center"><span style=3D"font-size: 12px;">&nbsp;</span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:175%; text-align:cent=
er" align=3D"center"><span style=3D"font-size: 12px;"><strong><span style=
=3D"color: black;">Date &amp; Time: August 24, 2022</span></strong><strong>=
<span style=3D"color: black;"> @ 11:00am EST</span></strong></span></p></di=
v></div></td></tr></tbody></table>
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"border-spacing:0 !important; border-collapse:collapse; mso-ta=
ble-lspace:0pt; mso-table-rspace:0pt"><tbody><tr><td class=3D"hs_padded" st=
yle=3D"border-collapse:collapse; mso-line-height-rule:exactly; font-family:=
Arial, sans-serif; font-size:15px; color:#444444; word-break:break-word; pa=
dding:10px 20px"><div id=3D"hs_cos_wrapper_module_1507294135367691" class=
=3D"hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style=
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general-type=3D"widget" data-hs-cos-type=3D"module"><!-- button_email.modul=
e - email-default-modules -->
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cellpadding=3D"0" style=3D"border-spacing:0 !important; border-collapse:col=
lapse; mso-table-lspace:0pt; mso-table-rspace:0pt">
  <tbody><tr>
    <td align=3D"center" width=3D"auto" style=3D"border-collapse:collapse; =
mso-line-height-rule:exactly; font-family:Arial, sans-serif; font-size:15px=
; color:#444444; word-break:break-word; width:auto; display:block">
      <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D"bord=
er-spacing:0 !important; border-collapse:collapse; mso-table-lspace:0pt; ms=
o-table-rspace:0pt">
        <tbody><tr>
            <!--[if mso]><td border=3D"0" align=3D"center"  style=3D"backgr=
ound-color:transparent;border-radius:8px;"><![endif]-->
            <!--[if !mso]><!-- --><td align=3D"center" style=3D"border-coll=
apse:collapse; mso-line-height-rule:exactly; font-family:Arial, sans-serif;=
 font-size:15px; color:#444444; word-break:break-word"><!--<![endif]-->
            <div id=3D"hs_cos_wrapper_module_1507294135367691_" class=3D"hs=
_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_cta" style=3D"color:=
 inherit; font-size: inherit; line-height: inherit;" data-hs-cos-general-ty=
pe=3D"widget" data-hs-cos-type=3D"cta"><!--HubSpot Call-to-Action Code --><=
span class=3D"hs-cta-wrapper" data-hs-img-pg=3D"cf712206-5329-49aa-833b-6ee=
33ed72f38" id=3D"hs-cta-wrapper-cf712206-5329-49aa-833b-6ee33ed72f38"><span=
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-cta-cf712206-5329-49aa-833b-6ee33ed72f38"><a href=3D"https://connect.bruns=
wickcompanies.com/e3t/Ctc/R+113/cl8fL04/VV-2B74yWGH-N2rzKNsSz7tMW3QbRmh4NRJ=
JQN7RflyV5QXtLV3Zsc37CgQLdW290wkd56v3GfW94SjLX491qsVVFXhZd1DD1plW3cyrxH6TdL=
h9W9dVyhM8RCKm7W6lRHcK7Qrv5yW1thhXH21zgzlW4pvfDg2znF--W68yQRl1sg3fCW4QsSQk4=
QdcQpW55f3kl8PjhddW1BWX7b82LX0BW7kdF8V5yPsqfW98gtV49bmsByW7Z9TNn2H3xPtW3SPs=
D08skMqxVpWfrq4mzKssW3ZHHBV84L-9HW6Dytcd6n4y97W8tBDC18syfMDW20W8234ZfFcFW5L=
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W41mYVy2mNYZ2W86d8jL5jTR2_W3NKscs6Kvzb1W4mRz0c90SM8lW2mhjfM4QkYPyW8qyCt26DH=
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target=3D"_blank"><img class=3D"hs-cta-img" id=3D"hs-cta-img-cf712206-5329-=
49aa-833b-6ee33ed72f38" style=3D"outline:none; text-decoration:none; -ms-in=
terpolation-mode:bicubic; border:none; border-width:0px; width:auto !import=
ant; max-width:100% !important" mce_noresize=3D"1" src=3D"https://hsctaimag=
es.net/ctas/v2/public/cs/il/?pg=3Dcf712206-5329-49aa-833b-6ee33ed72f38&amp;=
pid=3D2858421&amp;ecid=3DACsprvsI2BHhmRP0KRrJOwPOEj1or99D2RweLKB5iQwjr691LP=
LtGpb8jkIOorR96AOsTpBcWgzg&amp;hseid=3D223086654&amp;hsic=3Dfalse" alt=3D"R=
egister Here" srcset=3D"https://hsctaimages.net/ctas/v2/public/cs/il/?pg=3D=
cf712206-5329-49aa-833b-6ee33ed72f38&amp;pid=3D2858421&amp;ecid=3DACsprvsI2=
BHhmRP0KRrJOwPOEj1or99D2RweLKB5iQwjr691LPLtGpb8jkIOorR96AOsTpBcWgzg&amp;hse=
id=3D223086654&amp;hsic=3Dfalse&amp;dsf=3D2 2x, https://hsctaimages.net/cta=
s/v2/public/cs/il/?pg=3Dcf712206-5329-49aa-833b-6ee33ed72f38&amp;pid=3D2858=
421&amp;ecid=3DACsprvsI2BHhmRP0KRrJOwPOEj1or99D2RweLKB5iQwjr691LPLtGpb8jkIO=
orR96AOsTpBcWgzg&amp;hseid=3D223086654&amp;hsic=3Dfalse&amp;dsf=3D3 3x, htt=
ps://hsctaimages.net/ctas/v2/public/cs/il/?pg=3Dcf712206-5329-49aa-833b-6ee=
33ed72f38&amp;pid=3D2858421&amp;ecid=3DACsprvsI2BHhmRP0KRrJOwPOEj1or99D2Rwe=
LKB5iQwjr691LPLtGpb8jkIOorR96AOsTpBcWgzg&amp;hseid=3D223086654&amp;hsic=3Df=
alse&amp;dsf=3D4 4x" width=3D"auto"></a></span></span><!-- end HubSpot Call=
-to-Action Code --></div>
          </td>
        </tr>
      </tbody></table>
    </td>
  </tr>
</tbody></table>
</div></td></tr></tbody></table>
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"border-spacing:0 !important; border-collapse:collapse; mso-ta=
ble-lspace:0pt; mso-table-rspace:0pt"><tbody><tr><td class=3D"hs_padded" st=
yle=3D"border-collapse:collapse; mso-line-height-rule:exactly; font-family:=
Arial, sans-serif; font-size:15px; color:#444444; word-break:break-word; pa=
dding:10px 20px"><div id=3D"hs_cos_wrapper_module_1507294135367692" class=
=3D"hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style=
=3D"color: inherit; font-size: inherit; line-height: inherit;" data-hs-cos-=
general-type=3D"widget" data-hs-cos-type=3D"module"><div id=3D"hs_cos_wrapp=
er_module_1507294135367692_" class=3D"hs_cos_wrapper hs_cos_wrapper_widget =
hs_cos_wrapper_type_rich_text" style=3D"color: inherit; font-size: inherit;=
 line-height: inherit;" data-hs-cos-general-type=3D"widget" data-hs-cos-typ=
e=3D"rich_text"><p style=3D"mso-line-height-rule:exactly; line-height:175%"=
>=20
 </p><ul style=3D"mso-line-height-rule:exactly; line-height:175%">=20
  <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fo=
nt-size: 12px;">Overview of what a reviewed financial statement is</span></=
li>=20
  <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fo=
nt-size: 12px;">Why does having a reviewed financial statement matter?</spa=
n></li>=20
  <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fo=
nt-size: 12px;">Benefits of having a review done</span></li>=20
 </ul><p style=3D"mso-line-height-rule:exactly; line-height:175%"></p>
<ul style=3D"mso-line-height-rule:exactly; line-height:175%">=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Additional bonding capacity</span></li>=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Create structure for analyzing jobs</span></li>=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Get better financing agreements, better rates</span></li>=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">For subcontractors, helps with prequalification</span></li>=
=20
</ul>
<p style=3D"mso-line-height-rule:exactly; line-height:175%">
 </p><ul style=3D"mso-line-height-rule:exactly; line-height:175%">=20
  <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fo=
nt-size: 12px;">How to be prepared for a review</span></li>=20
 </ul><p style=3D"mso-line-height-rule:exactly; line-height:175%"></p>
<ul style=3D"mso-line-height-rule:exactly; line-height:175%">=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Tracking costs by job</span></li>=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Creating job schedules</span></li>=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Accrual accounting vs. cash accounting</span></li>=20
 <li style=3D"mso-line-height-rule:exactly; color:black"><span style=3D"fon=
t-size: 12px;">Reconciling accounts</span></li>=20
</ul>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;"><br></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;">&nbsp; &nbsp; &nbsp;Regards,</span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;"><br></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;">&nbsp; &nbsp; &nbsp;Shawn Weppelman, AFSB, AIC<=
/span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;"><br></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;">&nbsp; &nbsp; &nbsp;Assistant Vice President</s=
pan></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;"><br></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;">&nbsp; &nbsp; &nbsp;Cell: 216-399-2734</span></=
p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;"><br></span></p>
<p style=3D"mso-line-height-rule:exactly; line-height:1"><span style=3D"col=
or:#000000;font-size:12px;">&nbsp; &nbsp; &nbsp;sweppelman@brunswickcompani=
es.com</span></p></div></div></td></tr></tbody></table>
</div>
<!--[if gte mso 9]></table><![endif]-->
<!--[if (mso)|(IE)]></td><![endif]-->
    <!--[if (mso)|(IE)]></tr></table><![endif]-->
    </div>
  =20
  </div>
  <div id=3D"section_3" class=3D"hse-section hse-section-last" style=3D"pad=
ding-left:10px; padding-right:10px; padding-bottom:20px">
   =20
   =20
    <!--[if !((mso)|(IE))]><!-- -->
      <div class=3D"hse-column-container" style=3D"min-width:280px; max-wid=
th:600px; width:100%; Margin-left:auto; Margin-right:auto; border-collapse:=
collapse; border-spacing:0; padding-bottom:10px; padding-top:10px">
    <!--<![endif]-->
   =20
    <!--[if (mso)|(IE)]>
      <div class=3D"hse-column-container" style=3D"min-width:280px;max-widt=
h:600px;width:100%;Margin-left:auto;Margin-right:auto;border-collapse:colla=
pse;border-spacing:0;">
      <table align=3D"center" style=3D"border-collapse:collapse;mso-table-l=
space:0pt;mso-table-rspace:0pt;width:600px;" cellpadding=3D"0" cellspacing=
=3D"0" role=3D"presentation">
      <tr>
    <![endif]-->
    <!--[if (mso)|(IE)]>
  <td valign=3D"top" style=3D"width:598px;padding-bottom:10px; padding-top:=
10px;">
<![endif]-->
<!--[if gte mso 9]>
  <table role=3D"presentation" width=3D"598" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"border-collapse:collapse;mso-table-lspace:0pt;mso-table-rsp=
ace:0pt;width:598px">
<![endif]-->
<div id=3D"column_3_0" class=3D"hse-column hse-size-12">
  <div id=3D"hs_cos_wrapper_email_can_spam" class=3D"hs_cos_wrapper hs_cos_=
wrapper_widget hs_cos_wrapper_type_module" style=3D"color: inherit; font-si=
ze: inherit; line-height: inherit;" data-hs-cos-general-type=3D"widget" dat=
a-hs-cos-type=3D"module"><!-- email_footer.module - email-default-modules -=
->
 =20
 =20
 =20
 =20
 =20
 =20
 =20
<table role=3D"presentation" class=3D"hse-footer hse-secondary" width=3D"10=
0%" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-spacing:0 !importan=
t; border-collapse:collapse; mso-table-lspace:0pt; mso-table-rspace:0pt; fo=
nt-family:Arial, sans-serif; font-size:12px; line-height:135%; color:#23496=
d; margin-bottom:0; padding:0">
    <tbody>
        <tr>
            <td align=3D"center" valign=3D"top" style=3D"border-collapse:co=
llapse; mso-line-height-rule:exactly; font-family:Arial, sans-serif; font-s=
ize:15px; color:#444444; word-break:break-word; text-align:center; margin-b=
ottom:0; line-height:135%; padding:10px 20px">
               =20
                <p style=3D"mso-line-height-rule:exactly; font-family:arial=
, helvetica, sans-serif; font-size:12px; font-weight:normal; text-decoratio=
n:none; font-style:normal; color:#23496d; direction:lrt" dir=3D"lrt">
                  Brunswick Companies, 5309 Transportation Blvd, Cleveland,=
 OH 44125, USA, 800-686-8080
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