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From: "Casas, Gaston S" <gcasas@KPMG.COM>
To: Tiago Delgado <tdelgado@bagno-company.com>
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nd its related entities do not provide services to clients.  Each KPMG firm=
 is a legally distinct and separate entity and describes itself as such. Ea=
ch KPMG member firm is responsible for its own obligations and liabilities.=
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For more detail about our structure please visit home.kpmg/governance. <BR>
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