Becker Holding Corporation and Subsidiaries - Page 17

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               In reaching our holding herein, we have considered all                 
          arguments made, and, to the extent not mentioned above, we                  
          conclude that they are moot, irrelevant, or without merit.                  
               To reflect the foregoing,                                              

                                                       Appropriate orders             
                                                  will be issued.                     



































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