Mr. Jim Fennell:

First of all, the manner in which they allocated the work between them was a matter for them. However, we did try to get some clarity on that. There are a couple of points. First, VAT was applicable on the invoices from Mr. Madden which was not applicable to Professor Redmond. Professor Redmond worked pro bonofor a period of time. To the best of Professor Redmond's knowledge, she states, Mr. Madden drafted and distributed all section 10 letters for the investigation and dealt with their replies.