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</head>
<body lang=EN-US link=blue vlink=purple>
<div class=Section1>
<p class=MsoNormal><span class=apple-style-span><span style='font-family:"Georgia","serif";
color:red'>New Year's Day is every man's birthday.<o:p></o:p></span></span></p>
<p class=MsoNormal><span class=apple-style-span><span style='font-family:"Georgia","serif";
color:red'>WISH YOU A HAPPY NEW YEAR.<o:p></o:p></span></span></p>
<p class=MsoNormal><span class=apple-style-span><span style='font-family:"Georgia","serif";
color:#321D02'>Cheers,<o:p></o:p></span></span></p>
<p class=MsoNormal><span class=apple-style-span><span style='font-family:"Georgia","serif";
color:#321D02'>Ramesh.</span></span><span style='font-size:11.0pt;line-height:
120%'><o:p></o:p></span></p>
</div>
</body>
</html>