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        <BusinessNameLine1>STARR FINER STARR LLP</BusinessNameLine1>
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        <BusinessNameLine1>ESPRIT DE CORPS SKATING TEAMS INC</BusinessNameLine1>
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        <Explanation>OFFICERS MEET AND REVIEW FORM 990 PRIOR TO FILING. INCORRECT INFORMATION IS CHANGED PRIOR TO FILING THE RETURN.</Explanation>
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      <GeneralExplanation>
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