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Florida Estate Planning Lawyer...

Florida Estate Planning Lawyer Blog

Covers estate planning, probate, taxes, elder law, business law and employment law issues. Published by Jacksonville, Florida estate planning lawyer, David M. Goldman.

http://www.floridaestateplanninglawyerblog.com/
  • Nov 22

    St. Johns County Foreclosure Lawyer: Foreclosure Defense Attorney

    If you own a home, subject to a Foreclosure in St. Johns county, you should contact a Florida Foreclosure Lawyer to discuss your rights. St. Johns county is made up of the following citites. Crescent Beach, Fort Matanzas, Fruit Cove,... Posted on November 22, 2009 at 07:12 am by David M. Goldman
  • Nov 22

    Jacksonville Loan Modification Leads to Florida Foreclosure for Many.

    To date, only a very small percentage of loans have received modifications. And, even those modifications are only good for number of years. At the end of the modification term, the loans revert back to what started this mess in... Posted on November 22, 2009 at 07:04 am by David M. Goldman
  • Nov 18

    Jacksonville Loan Mortgage Modificiation Lawyer and Foreclosure Defense

    Many Jacksonville Foreclosure Lawyers see the poor attempt by banks to do loan modifications. Loan Modifications are in the news in Jacksonville Florida where it appears that many have been told to stop making payments to be eligible for... Posted on November 18, 2009 at 11:21 am by David M. Goldman
Rank This Week: 67

Unincorporated Business Law Prof...

Unincorporated Business Law Prof Blog

Official blog of the AALS Section on Agency, Partnership, LLCs, and Unincorporated Business Associations. By University of Tulsa Professor Gregory M. Duhl.

http://lawprofessors.typepad.com/unincorporated_business/
  • Aug 11

    Unincorporated Business Moving!

    The Law Professor Blogs Network has ceased publication of this blog. See Gary Rosin's new blog, Unincorporated Business Entities Law. Posted on August 11, 2009 at 12:48 am by Unincorp LawBlogger
  • Jul 10

    Deductibility of LLC Tax Losses. Garnett v. Commissioner (Tax Ct. 2009)

    Over on Tax Prof, Paul Caron notes the recent opinion in Garnett v. Commissioner, 132 T.C. No. 19 (June 30, 2009), that allows LLC members to apply its losses to offset other income. posted by Gary Rosin Posted on July 10, 2009 at 11:30 am by Unincorp LawBlogger
  • Jul 9

    Incorporation Transparency and Law Enforcement Assistance Act (S. 569.IS)

    Who owns America? American business entities? That's what Senator Carl Levin (MI) wants to know. In 2008, Senator Levin (and co-sponsors, including then Senator Obama) introduced the Incorporation Transparency and Law Enforcement Act (S. 2956). Earlier this year, Senator Levin... Posted on July 9, 2009 at 03:20 pm by Unincorp LawBlogger
Rank This Week: 228

Startup Company Lawyer

Startup Company Lawyer

Covers venture capital, seed financings, convertible note bridge debt, M&A, option vesting and other matters. By Yokum Taku.

http://www.startupcompanylawyer.com
  • Jul 20

    When do I need to incorporate a company?

    [It's been awhile since I wrote anything. I am giving a presentation to some of the founders in TheFunded Founder Institute on incorporating their companies, so I thought I would recycle some thoughts.] Founders of startup companies often wait to incorporate a company until they are confident that their concept is viable or fundable. At some point, however, an entrepreneur will need to formally incorporate a company. Several reasons exist for taking the step to incorporate. More than one... Posted on July 20, 2009 at 11:53 pm by Yokum
  • May 13

    Obama proposes no capital gains tax on qualified small business stock

    This week, the Obama Administration released the first comprehensive summary of its budget proposal. The budget proposal is wide ranging, and includes, for example, proposed changes with respect to the taxation of "carried interests" in partnerships, as well as sweeping reform of the international tax area. One proposal would dramatically improve the treatment of "qualified small business stock" issued after February 17, 2009. The budget proposal would modify IRC Section 1202 to provide for a... Posted on May 13, 2009 at 08:37 pm by Yokum
  • May 4

    What is TheFunded Founder Institute?

    Adeo Ressi, the founding member of TheFunded, recently announced the establishment of TheFunded Founder Institute. The Founder Institute helps founders launch innovative companies by providing training, services, and company-building assignments, such as incorporating the business, filing provision patents, and setting up books and records. The Institute offers a four month program, called a Semester, hosted initially in the Bay Area and then expanding to locations around the world. The program... Posted on May 4, 2009 at 07:00 am by Yokum
Rank This Week: 391

The D & O Diary

The D & O Diary

News and commentary on Directors and Officers Liability. Published by Kevin M. LaCroix, an attorney at Oakbridge Insurance Services.

http://www.dandodiary.com/
  • Nov 20

    D&O Insurance: Is "Choice of Law" the Next Hot Topic?

    Pop quiz: the law of which jurisdiction should govern a coverage dispute arising under D&O insurance policies issued by U.S-domiciled insurers to an NYSE company incorporated in Delaware with its headquarters in Oregon? If you find the answer "British Columbia" as surprising as I do, read on. The court decision discussed below could have important implications for the typical U.S. D&O policy, with its extension of "worldwide coverage," particularly as both commerce and litigation become... Posted on November 20, 2009 at 01:56 am
  • Nov 19

    The Changing European Liability Landscape and the D&O Insurance Marketplace

    Beginning with the corporate scandals earlier in this decade and continuing with the more recent financial meltdown and Ponzi scheme revelations, these has been a widespread push toward corporate governance reform. In some European countries, these developments have been accompanied by the implementation of mechanisms to provide some form of relief to the victims of corporate misconduct. These legal trends have in turn had a significant impact on the European D&O insurance marketplace, as... Posted on November 19, 2009 at 01:26 am
  • Nov 18

    Look Who's Getting Sued Now

    One interesting thing about the most recently filed securities class action lawsuits is what they have in common - that is, that while the companies sued are drawn from a surprising diversity of industries, none of them are in the financial services sector. The absence of new securities suits against financially related companies is quite a contrast to the lawsuits that were being filed a year ago, and for that matter that were being filed in the first few months of 2009. There is an... Posted on November 18, 2009 at 01:07 am
Rank This Week: 520

Cases and Materials on Business...

Cases and Materials on Business Entities

Covers new developments in business entity law. By Seattle University Schoo of Law Professor Eric A. Chiappinelli.

http://businessentitiesonline.typepad.com/new_developments/
  • Mar 25

    Delaware Supreme Court on good faith and the duty of loyalty in a Revlon setting

    The Delaware Supreme Court, sitting en banc, has held that the Court of Chancery erred when it ruled that liability for breach of the duty of loyalty in a bad faith context could be imposed without a showing of intent. In Lyondell Chemical Co. v. Ryan, Lyondell received an unsolicited all cash all shares offer at a substantial premium to the market. Lyondell had made no effort to sell itself or seek a strategic partner and the company was economically viable. The board delegated much of the... Posted on March 25, 2009 at 08:34 pm by Eric Chiappinelli
  • Sep 15

    South Dakota Supreme Court on LLC dissolution

    The Supreme Court of South Dakota has held that an LLC may be dissolved when two of four members refuse to renegotiate the terms of an agreement between the LLC and those two members. In Kirksey v. Grohmann, four sisters were left equal ownership interests in a ranch when their mother died in 2001. The ranch had been in the family for over 100 years. They formed an LLC the next year to hold title to the ranch. They did so for tax advantages, to keep the land within the family, and to keep the... Posted on September 15, 2008 at 11:00 am by Eric Chiappinelli
  • Sep 3

    Delaware Court of Chancery on good faith and the duty of loyalty in a Revlon setting again

    The Delaware Court of Chancery has erroneously held that it was correct in its earlier decision to permit a case to survive summary judgment under Stone v. Ritter without facts indicating that the defendants intended to violate a known duty. In Ryan v. Lyondell Chemical Co. (Ryan II) (letter opinion dated August 29, 2008) (HT Francis Pileggi here), Vice Chancellor Noble took 26 pages to decide defendants' motion for certification of an interlocutory appeal of his earlier decision in the... Posted on September 3, 2008 at 02:50 am by Eric Chiappinelli
Rank This Week: 1252

Small Business Lawyer Blog

Small Business Lawyer Blog

Covers business transactions and international small business law. By Daniel H. Erskine.

http://smallbusinesslawyer.blogspot.com/
  • Nov 4

    Looking for Information on the SBA ARC Loan Program?

    The Small Business Association's ARC Loan Program may help your small business that faces immediate financial hardship. Explore the Small Business Administration's website to learn about eligibility and additional information on these loans by clicking here. www.ctsmallbusinessattorney.com Daniel H. Erskine, Esq., an international attorney, practices in New York and Connecticut focusing on international law, civil litigation, appeals, and small business transactions.... Posted on November 4, 2009 at 06:25 am by Daniel H. Erskine, Esq.
  • Oct 1

    Looking for Federal Government Contracting Opportunities?

    If you are interested in searching for federal government contracting opportunities, then check out the government's database of business contract projects. The site includes Recovery and Reinvestment Act opportunities. Try a search of the site by clicking here. www.ctsmallbusinessattorney.com Daniel H. Erskine, Esq., an international attorney, practices in New York and Connecticut focusing on international law, civil litigation, appeals, and small business transactions.... Posted on October 1, 2009 at 01:16 pm by Daniel H. Erskine, Esq.
  • Sep 4

    EU OSH Complaince

    Looking for information on good practices to comply with EU regulations? Check out the European Agency for Safety and Health at Work's website focusing specifically at these issues. The contains links to databases, topic, sectors, and more, which cover various areas relating to occupational health and safety. www.ctsmallbusinessattorney.com Daniel H. Erskine, Esq., an international attorney, practices in New York and Connecticut focusing on international law, civil litigation, appeals, and... Posted on September 4, 2009 at 03:33 am by Daniel H. Erskine, Esq.
Rank This Week: 1487

The High-touch Legal Services Blog...

The High-touch Legal Services Blog

Provides information about the law for startup and early-stage companies. By Dana H. Shultz.

http://danashultz.com/blog
  • Nov 20

    Can I Create my Standard-form Contract by Starting with Someone Else’s?

    This question was asked a few days ago (in different form) on LinkedIn. The following, slightly edited, is the response that I provided: As is always the case with alleged copyright infringement, the outcome of the case will depend on the facts. AFLAC v. Assurant, et al. illustrates where the line between what is protected and [...] Posted on November 20, 2009 at 06:11 pm by Dana
  • Nov 19

    You Can Have a Successful Business Even if You Don’t Have a Patent

    I recently met a software developer who wants to start a business. He immediately started talking to me about obtaining a patent. Condensed a bit, our conversation went roughly as follows: Dana: Without giving away information that would jeopardize your ability to obtain a patent, what would the software do? Developer: It is enterprise customer relationship management [...] Posted on November 19, 2009 at 01:04 pm by Dana
  • Nov 17

    Ninth Circuit Protects Consumers against Text-Message Spam

    In Satterfield v. Simon & Schuster, the U.S. Court of Appeals for the Ninth Circuit held that the Telephone Consumer Protection Act (TCPA), 47 U.S.C. Section 227, protects consumers against unsolicited text messages to their mobile phones. Subject to certain exceptions, the TCPA makes it unlawful "to make a call&#xe2€&#xa6using any any automatic telephone dialing system&#xe2€&#xa6to [...] Posted on November 17, 2009 at 12:57 pm by Dana
Rank This Week: 1856

Andersen, Tate & Carr, P.C.

Andersen, Tate & Carr, P.C.

Focuses on advice for small businesses and community associations.

http://andersentatecarr.wordpress.com
  • Nov 20

    FHA Approval Changes & Condo Associations

    With the recent changes in FHA requirements regarding condominium approvals (see prior discussions from our archives), it may be in the best interests of condominium associations to consider taking the steps to ensure that their condominium is approved by FHA. Being on the approved list will assist unit owners within the condominium in their [...] Posted on November 20, 2009 at 06:25 am by Amy Bray
  • Nov 19

    HYPE Food Drive for Lilburn Co-Op

    On November 3rd, Trinity Hundredmark, an associate in our litigation department, helped hYpe (Gwinnett Young Professionals) to deliver donated food items to Lilburn Co-op. Lilburn Co-op is a local charity that helps people obtain their basic needs (food, adequate shelter, and clothing) in the Lilburn area. hYPers donated over four carts fulls of food [...] Posted on November 19, 2009 at 06:12 am by Amy Bray
  • Nov 11

    Pat McDonough and Trinity Hundredmark defend NFL player

    Pat McDonough and Trinity Hundredmark recently defended NFL Football player, Jonathan Babineaux, in a high profile case, and after seven months of work to prove their client's innocence, they were able to convince the District Attorney to dismiss the case. The story received national attention from the media, and Mr. McDonough was featured in [...] Posted on November 11, 2009 at 12:40 pm by Amy Bray
Rank This Week: 1993

AlphaTech Counsel

AlphaTech Counsel

Covers legal and business issues for entrepreneurs and emerging companies.

http://alphatechcounsel.com/blog
  • Nov 18

    Addition of Sara Berman Jensen

    I am pleased to report that Sara Berman Jensen recently joined AlphaTech Counsel, S.C. I am excited about this change and wanted to share a little about Sara. Posted on November 18, 2009 at 01:55 pm by Matt Storms
  • Oct 30

    Preparing for the Investor Presentation

    This post covers a number of best practices for presenting to investors, whether they be angel, venture capital, or strategic investors. Posted on October 30, 2009 at 01:33 pm by Matt Storms
  • Oct 16

    Developing Your SaaS Agreement

    The post outlines the elements of a SaaS agreement and the differences between a traditional software license or development agreement and a SaaS agreement. Posted on October 16, 2009 at 07:50 am by Matt Storms
Rank This Week: 2237

Corporate Compliance and...

Corporate Compliance and Governance Blog

Covers business formation and business names. By the Corporation Service Company.

http://www.corporatecomplianceandgovernanceblog.com/
  • Nov 2

    Recent Corporate and Alternative Entity Decisions from the Delaware Courts

    Xu Hong Bin, et al. v. Heckmann Corp., et al., C.A. No. 4637-CC, Chandler, C. (Del. Ch. Oct. 26, 2009). The Court granted the plaintiffs' motion to dismiss defendants' counter-claims based on breach of contract and conversion as failing to state a claim, but denied the dismissal of defendant's breach of fiduciary duty counter-claim. The Court found that there were disputed issues of fact as to whether a contract between the parties which plaintiff claimed contained a release of the fiduciary... Posted on November 2, 2009 at 10:46 am by Corporation Service Company
  • Aug 5

    Girl’s Business Run out of Town

    Almost every child has dreams of visiting one of the most magical places earth. This was true for 8-year-old Daniela Earnest of Tulare, California, who was hoping her business would help raise enough money for a trip to Disneyland. Earnest and her mother set up a lemonade stand offering glasses for $2 dollars a piece. However, shortly after setting up shop, a Tulare code enforcement officer shut her business down because she did not have a proper business license. Even simple businesses like... Posted on August 5, 2009 at 02:07 pm by Corporation Service Company
  • Aug 4

    Business License Number Steady in Prince William County, VA

    The number of annual business permits issued by Prince William County, VA has remained steady this past year despite the poor economy. From July 2008 through June 2009 the county issued 1839 new business permits mostly in the areas of retail, construction, and other contractor related businesses. The county has been streamlining its permitting process in recent months in order to promote business development and boost tax revenue. Does your county require you to have a license or permit for you... Posted on August 4, 2009 at 10:01 am by Corporation Service Company
Rank This Week: 2753

Milwaukee Business Lawyer Blawg

Milwaukee Business Lawyer Blawg

Focuses on Wisconsin business law, litigation, contract law, and business formation. By Sean M. Sweeney.

http://www.milwaukee-business-lawyer.com/blog-posts/
  • Oct 30

    What happens if I get sued? -Part 3 Motions

    While there are a number of motions that may be filed during and after the discovery process, such as motions to compel discovery, or motons for protective orders, what I want to talk about are motions which directly effect the outcome of the case. So even though the title of this section is titled "Motions" [...] Posted on October 30, 2009 at 02:35 pm by Sean M. Sweeney
  • Aug 20

    What happens if I get sued? - Part 2- Discovery

    After the initial pleadings are entered, there will generally be a scheduling conference between the Attorneys and the Judge to set the schedule for the case. Part of that schedule will include a date in which all discovery must be completed. Litigation has been described as playing poker with everyone's cards face up. While [...] Posted on August 20, 2009 at 11:18 am by Sean M. Sweeney
  • Aug 11

    What Happens if I get Sued? Part 1- Pleadings

    The pleadings stage is the initial stage of any litigation. The Plaintiff (or the person bringing the action) will file a summons and a complaint. The summons will indicate that the Defendant(s) have either 20 or 45 days (depending on the allegations made) to answer the complaint. The complaint will contain all of the allegations [...] Posted on August 11, 2009 at 07:23 am by Sean M. Sweeney
Rank This Week: 2784

Indiana Business Law Blog

Indiana Business Law Blog

Covers business formation and entity selection issues in Indiana. By Brian V. Powers.

http://bvplegal.com/indianapolis-business-law-blog/
  • Oct 21

    Vote for IndianaStartup.com as Indiana's Favorite Blog!

    IndianaStartup.com has been nominated as one of Indiana's favorite blogs! Voting is open now and ends on November 3rd, 2009. Please take a few seconds to click on the image to the right and vote for IndianaStartup.com. You will need to register as a member of LinkingIndiana.com in order to vote - but the registration process only takes about 15 seconds. Thanks in advance!! Posted on October 21, 2009 at 11:47 am by Brian
  • Sep 2

    LLC Attorney - Member vs. Manager Managed

    If you are thinking about forming an LLC - one decision you will need to make is whether the LLC should be managed by its members of by its managers. I have a post over on IndianaStartup.com on this subject - check it out. Posted on September 2, 2009 at 08:47 pm by Brian
  • Aug 12

    Buying and Selling a Bar - Attorney

    Owning a bar. At some point, whether it be while watching Cheers or hanging out of the local pub, most guys envision how cool it would be to own a bar. The camaraderie. The chance to be "that guy" that owns a bar. People who own bars, though, will tell you that it is a rough business. First of all, it is a cash business by nature. Bar owners are constantly worried about employees skimming off the top - although the commonplace use of credit and debit cards has minimized that to a degree. Bar... Posted on August 12, 2009 at 08:16 pm by Brian
Rank This Week: 2873

San Diego Business Lawyer Blog

San Diego Business Lawyer Blog

Covers business formation and business litigation news and updates in California. Published By Donald Oder.

http://www.sandiegobusinesslawyerblog.com/
  • Oct 14

    Consider a Legal Check Up for Your San Diego Business

    At one time or another, every San Diego business owner questions how well their business is protected from risk, liabilities and infringement. Should they incorporate, form an LLC or partnership? Does the current business entity offer the best tax advantages? Are their personal assets protected? What are their rights and obligations under leases and contracts? Are key contracts enforceable should there be a dispute? Can existing contracts be improved? Are trademarks, logos and business names... Posted on October 14, 2009 at 10:13 am by Donald Oder
  • Oct 8

    What You Need To Know About Home-Based Businesses and Zoning Laws

    Most people don't think about zoning laws when they first decide to start a business out of their home, and most home-based businesses never hear from local governments about zoning violations even where they are clearly in violation of local zoning laws. The reason why is that most home-based businesses are stealthy. Modern technology allows entrepreneurs to conduct virtually all aspects of a business' operations (short of manufacturing and direct sales) without leaving the computer. Employees... Posted on October 8, 2009 at 08:44 am by Donald Oder
  • Oct 2

    Avoiding Litigation - Part Two

    Avoiding Litigation - Part One sets forth three pre-conflict practices useful in reducing your business' risk of litigation. Of course, avoiding all conflict is virtually impossible. However, conflict does not inevitably lead to litigation. In fact, more than 90% of all conflict is resolved before reaching the courthouse steps. Below are three practices useful in avoiding litigation after conflict has arisen: Act Fast. The worse thing anyone can do is ignore a potential conflict. If you receive... Posted on October 2, 2009 at 03:03 pm by Donald Oder
Rank This Week: 2925

Oregon Business Law Blog

Oregon Business Law Blog

Covers corporate and IP legal issues for Oregon start-ups and emerging companies. By Markun Zusman Compton LLP.

http://www.mzclaw.com/blog
  • Oct 1

    Federal Securities Laws Basics

    So let's say you've just started a small company and want to offer shares, whether to yourself, investors, employees, or others. What sort of requirements will you have to comply with? There are many, whether on the federal level (through the SEC and IRS) or on the state level. SEC registration requirements can present some [...] Posted on October 1, 2009 at 02:00 am by Andrew Harris
  • Sep 25

    Simplifying the Home Office Deduction

    One of a number of bills that would potentially benefit small businesses is now floating around Congress in the form of HR 1509, which, if enacted, would allow self-employed home-based business owners to take a standard deduction of $1,500 instead of itemizing home office expenses on their federal income taxes. Or owners may continue [...] Posted on September 25, 2009 at 03:49 pm by Andrew Harris
  • Sep 22

    83(b) Elections: A Primer

    The 83(b) election is one of those small tasks that startups (especially closely held companies) need to think about, but which is often also easily forgotten or ignored. The failure to take advantage of the election can be costly: a large tax bill for a shareholder years down the line could be the result. So what [...] Posted on September 22, 2009 at 03:24 pm by Andrew Harris
Rank This Week: 2993

Atlanta Business Attorney Blog

Atlanta Business Attorney Blog

Covers Georgia business formation and ADR. By Meriwether & Tharp, LLP.

http://www.atlantabusinessattorneyblog.com/
  • Jul 23

    Garnishment in Georgia

    During these troubled financial times in Georgia, we have noticed a huge increase in Garnishment actions being filed in Atlanta, Georgia courts. In some instances, the Garnishments are incorrect or have been placed on the wrong accounts. The biggest mistakes that we have seen occur, however, are when small businesses ignore the garnishment rather than hiring an Atlanta business lawyer as soon as possible. A good Atlanta business lawyer will review the garnishment action to determine the proper... Posted on July 23, 2009 at 03:44 pm by Meriwether & Tharp
  • Jun 23

    Using Trade Names in Georgia

    If you are a starting a georgia corporation and considering a catchy trade name, it is extremely important that any contracts you sign list the actual name of your corporation. In forming new corporations, our clients often come up with a catchy name after we incorporate their business that they want to use instead of their corporate name. Generally speaking, there is nothing wrong with this. If the name is a good one, it could mean a great deal of money for the new business from a marketing... Posted on June 23, 2009 at 03:40 pm by Meriwether & Tharp
  • Jun 22

    Small Business Owners - Faster Write-Offs for Certain Capital Expenditures

    If you are a Georgia Small Business owner, certain tax incentives have been created, extended or expanded in the way of business tax deductions and credits under the American Recovery and Reinvestment Act (ARRA), enacted in February. The bonus depreciation and increased section 179 deduction, for example-are only available this year, eligible businesses only have a few months to take action and save on their taxes. Many Georgia small businesses that invest in new property or equipment may be... Posted on June 22, 2009 at 11:22 am by Meriwether & Tharp
Rank This Week: 3194

Sonoma County Law Blog

Sonoma County Law Blog

Covers business law with a focus on Sonoma County, CA. By Richard Koman.

http://www.richardkoman.com
  • Jan 31

    7 barriers to Chapter 7 bankruptcy

    Debtors must seek credit counseling from approved credit counseling agency The means test. Consumer debt bankruptcies can be dismissed as "abuse." Rebuttable presumption of abuse if enough (theoretical) postpetition income to pay some amount of prepetition debt. Presumption rebuttable only by "special circumstances," which are extremely difficult to prove. Before getting discharge, individuals must complete course in financial management. Eight-year waiting period. And one thing in debtors... Posted on January 31, 2009 at 12:33 am by Richard Koman
  • Jan 28

    The era of small business

    SANTA ROSA, CA - The economy is in ruins, mega-corporations are reeling from their own excesses, layoff are rampant. What happens now? Despite the doomsayers, we will not see breadlines in America again. What we will see is an explosion of cottage industries, startups and small business. Check out this Christian Science Monitor article: "Axed by a big business? Start your own." America may be in a recession, but that's not stopping thousands of would-be entrepreneurs from using their severance... Posted on January 28, 2009 at 10:20 pm by Richard Koman
  • Jan 24

    New law means school districts can be sued for sex abuse

    School districts in California can now be sued for allowing sexual abuse of students. Under SB 640, students now have the same rights against public schools that they do with private schools: they have until age 26 to sue educators who sexually abused them. Meanwhile, a recent Supreme Court decision gave parents the right to sue school districts under two federal laws for failing to protect their children. In that case, a Massachusetts school failed to take action against a boy who intimidated... Posted on January 24, 2009 at 07:48 pm by Richard Koman
Rank This Week: 3369
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