% Generated by ACBLmerge.pl (Matthew Kidd, San Diego, CA)
[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "1"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:J72.T82.T862.QT6 KQ.AQJ96.43.J853 T93.K7543.AK9.92 A8654..QJ75.AK74"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT 10
W NT  3
S NT 10
E  S  3
N  S 10
W  S  3
S  S 10
E  H  4
N  H  9
W  H  4
S  H  9
E  D  3
N  D  9
W  D  3
S  D 10
E  C  1
N  C 10
W  C  1
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "2"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:8653.K32.T972.A2 2.AQJ.AKQ4.J9853 Q74.964.53.KT764 AKJT9.T875.J86.Q"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  0
N NT 10
W NT  1
S NT 10
E  S  0
N  S 12
W  S  0
S  S 12
E  H  0
N  H 12
W  H  0
S  H 12
E  D  0
N  D 12
W  D  1
S  D 12
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "3"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:QT982.986.AQ7.K4 K654.KQ7.6.96532 A73.AJ432.KT.QT8 J.T5.J985432.AJ7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  2
W NT 11
S NT  2
E  S 10
N  S  3
W  S 10
S  S  3
E  H 10
N  H  2
W  H 10
S  H  2
E  D  7
N  D  6
W  D  7
S  D  6
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "4"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:A52.A6.KT2.98754 K763.T5432.A3.AT Q8.Q.J9864.KQJ62 JT94.KJ987.Q75.3"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
E  S  4
N  S  9
W  S  4
S  S  9
E  H  4
N  H  9
W  H  4
S  H  9
E  D  9
N  D  4
W  D  9
S  D  4
E  C 10
N  C  2
W  C 11
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "5"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:A52.J97.QJ.JT752 KQJT763.T65.2.AQ 984.8432.A863.86 .AKQ.KT9754.K943"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT 11
W NT  2
S NT 11
E  S  2
N  S 11
W  S  2
S  S 11
E  H  3
N  H 10
W  H  3
S  H 10
E  D  3
N  D 10
W  D  3
S  D 10
E  C  4
N  C  9
W  C  3
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "6"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:T32.QJT3.AQ3.QJ9 Q85.K8.J85.KT543 KJ7.42.K9642.876 A964.A9765.T7.A2"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
E  S  5
N  S  8
W  S  5
S  S  8
E  H  5
N  H  7
W  H  5
S  H  7
E  D  7
N  D  6
W  D  7
S  D  6
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "7"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:Q973.KQ95.KJ42.3 T.T72.AQ8763.J64 AK654.A.T5.KT752 J82.J8643.9.AQ98"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S 10
N  S  3
W  S 10
S  S  3
E  H  6
N  H  6
W  H  6
S  H  6
E  D  6
N  D  6
W  D  6
S  D  6
E  C  5
N  C  6
W  C  5
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "8"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:J942.K942.KJ.854 A8.QJ87.AQ543.QT KT63.T5.97.AJ762 Q75.A63.T862.K93"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT 10
W NT  3
S NT 10
E  S  6
N  S  7
W  S  6
S  S  7
E  H  3
N  H 10
W  H  3
S  H 10
E  D  2
N  D 11
W  D  2
S  D 10
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "9"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:QJ98652.83.J82.9 A743.AT7.Q.KQ842 .QJ962.9753.A653 KT.K54.AKT64.JT7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  1
N NT 12
W NT  1
S NT 12
E  S  5
N  S  8
W  S  5
S  S  8
E  H  4
N  H  7
W  H  4
S  H  7
E  D  1
N  D  8
W  D  1
S  D  8
E  C  1
N  C 12
W  C  1
S  C 11

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "10"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:9.K632.QJ953.KJ3 843.AJ7.876.AT64 AKJT.T9854.A2.Q2 Q7652.Q.KT4.9875"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S  6
N  S  6
W  S  6
S  S  6
E  H  9
N  H  3
W  H  9
S  H  3
E  D  8
N  D  5
W  D  8
S  D  5
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "11"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:A72.AKQ8.QJ3.Q92 K5.JT4.AK8754.85 QT943.762.T2.KT3 J86.953.96.AJ764"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  4
W NT  7
S NT  4
E  S  8
N  S  4
W  S  8
S  S  4
E  H  8
N  H  4
W  H  8
S  H  4
E  D  6
N  D  6
W  D  6
S  D  6
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "12"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:KQ83.AQ85.4.AQ74 T95.KT4.KJ652.T9 A762.92.AQ93.K53 J4.J763.T87.J862"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  2
W NT 11
S NT  2
E  S 12
N  S  1
W  S 12
S  S  1
E  H 10
N  H  2
W  H 10
S  H  2
E  D  9
N  D  4
W  D  9
S  D  4
E  C 11
N  C  2
W  C 11
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "13"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:QT.Q9.QT975.T943 K975.K87.K63.AJ5 J32.A542.J4.KQ62 A864.JT63.A82.87"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT  9
W NT  3
S NT  8
E  S  3
N  S 10
W  S  3
S  S 10
E  H  3
N  H  9
W  H  3
S  H  8
E  D  6
N  D  7
W  D  6
S  D  7
E  C  6
N  C  6
W  C  6
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "14"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:K98764.43.KJ8.54 AT53.Q.AQT4.Q862 Q.K9862.752.AK73 J2.AJT75.963.JT9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  6
N  S  6
W  S  7
S  S  6
E  H  4
N  H  9
W  H  4
S  H  9
E  D  4
N  D  9
W  D  4
S  D  9
E  C  3
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "15"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:T97.KQT4.QT.8752 K543.J87.A85.Q63 82.952.J632.AJT4 AQJ6.A63.K974.K9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  3
N  S 10
W  S  3
S  S 10
E  H  5
N  H  8
W  H  5
S  H  8
E  D  4
N  D  9
W  D  4
S  D  9
E  C  6
N  C  6
W  C  6
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "16"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:QJ2.J95.K53.9764 543.Q7642.T4.KQ5 7.AKT83.AQ9872.8 AKT986..J6.AJT32"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  2
W NT  6
S NT  2
E  S  2
N  S 10
W  S  2
S  S 10
E  H  8
N  H  2
W  H  8
S  H  2
E  D 10
N  D  2
W  D  9
S  D  2
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "17"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:AK9542.6.KJ865.3 JT.2.T432.KJT842 7.QJT9543..AQ765 Q863.AK87.AQ97.9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  7
S NT  6
E  S  7
N  S  5
W  S  7
S  S  5
E  H  9
N  H  4
W  H  9
S  H  4
E  D  6
N  D  7
W  D  6
S  D  7
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "18"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:J84.A6.KQJ872.75 A5.QT983.T4.Q643 KT3.KJ5.A96.AJ98 Q9762.742.53.KT2"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  2
W NT 10
S NT  2
E  S  8
N  S  3
W  S  8
S  S  3
E  H  8
N  H  5
W  H  8
S  H  5
E  D 11
N  D  2
W  D 11
S  D  2
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "19"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:A94.AK9764.3.J43 T65.83.QJ7542.75 KJ832.J.AK986.Q2 Q7.QT52.T.AKT986"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT 10
S NT  3
E  S 11
N  S  2
W  S 11
S  S  2
E  H  9
N  H  3
W  H  9
S  H  3
E  D  9
N  D  4
W  D  9
S  D  4
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "20"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:KQJ965.Q87.4.T86 74.K5.QJ8652.974 AT8.9432.T93.KJ3 32.AJT6.AK7.AQ52"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT  7
W NT  2
S NT  7
E  S  6
N  S  6
W  S  6
S  S  6
E  H  4
N  H  9
W  H  4
S  H  9
E  D  1
N  D 11
W  D  1
S  D 11
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "21"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:Q87.J82.AQ962.J9 .QT73.KJ5.K87653 JT9.54.T873.QT42 AK65432.AK96.4.A"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT 11
W NT  2
S NT 11
E  S  1
N  S 11
W  S  1
S  S 11
E  H  0
N  H 12
W  H  0
S  H 12
E  D  4
N  D  8
W  D  4
S  D  8
E  C  2
N  C 10
W  C  2
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "22"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:Q.9643.KQ4.J9543 985.AT5.J875.T82 T432.QJ72.T2.KQ7 AKJ76.K8.A963.A6"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  3
N  S 10
W  S  3
S  S 10
E  H  7
N  H  6
W  H  7
S  H  6
E  D  3
N  D 10
W  D  3
S  D 10
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "23"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:A742.A53.J53.QT4 .K9842.T986.KJ72 QJT85.Q.KQ2.A853 K963.JT76.A74.96"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  7
S NT  6
E  S 10
N  S  3
W  S 10
S  S  3
E  H  5
N  H  8
W  H  5
S  H  8
E  D  6
N  D  7
W  D  6
S  D  7
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "24"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:63.AK642.AKT.T53 A7.QT753.J2.QJ62 K985.J98.9864.K9 QJT42..Q753.A874"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
E  S  5
N  S  7
W  S  5
S  S  8
E  H  7
N  H  5
W  H  7
S  H  5
E  D  6
N  D  6
W  D  6
S  D  6
E  C  4
N  C  8
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "25"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:K.AJ9532.J72.KT9 T7.Q74.QT43.A765 A982.K.K86.QJ832 QJ6543.T86.A95.4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S  5
N  S  7
W  S  5
S  S  7
E  H  9
N  H  4
W  H  9
S  H  4
E  D  7
N  D  5
W  D  7
S  D  5
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "26"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:QT983.KQT93.98.2 A72.76.Q732.AQ93 J54.52.A4.KT8654 K6.AJ84.KJT65.J7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  8
N  S  5
W  S  8
S  S  5
E  H  7
N  H  6
W  H  7
S  H  6
E  D  3
N  D 10
W  D  3
S  D 10
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "27"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:K82.QJ864.AQ6.Q5 A64.T73.K743.AJ6 QJT3.9.J5.K98432 975.AK52.T982.T7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  7
S NT  6
E  S  8
N  S  4
W  S  8
S  S  4
E  H  7
N  H  6
W  H  7
S  H  6
E  D  6
N  D  7
W  D  6
S  D  7
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "28"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:JT9.AQ97.Q42.654 A76.JT.T753.AKJT Q4.K864.AKJ9.932 K8532.532.86.Q87"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  5
N  S  8
W  S  5
S  S  8
E  H  8
N  H  4
W  H  8
S  H  4
E  D  8
N  D  5
W  D  8
S  D  5
E  C  5
N  C  8
W  C  5
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "29"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:A963.A7542.8.AJT KQT872.J83.AJ76. 5.K6.K953.Q76542 J4.QT9.QT42.K983"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  4
N  S  7
W  S  4
S  S  7
E  H  7
N  H  5
W  H  7
S  H  5
E  D  6
N  D  7
W  D  6
S  D  7
E  C 10
N  C  2
W  C 10
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "30"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:Q52.A3.752.AK943 .JT964.Q643.QJ72 KJT97.K72.AJ98.6 A8643.Q85.KT.T85"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S 10
N  S  3
W  S 10
S  S  3
E  H  6
N  H  7
W  H  6
S  H  7
E  D  9
N  D  4
W  D  9
S  D  4
E  C  9
N  C  4
W  C  8
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "31"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:AK72.J765.T93.53 Q4.AKT8.J864.K74 T9863.Q943.Q7.98 J5.2.AK52.AQJT62"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  1
N NT  8
W NT  1
S NT  8
E  S  5
N  S  6
W  S  5
S  S  6
E  H  6
N  H  7
W  H  6
S  H  7
E  D  0
N  D 11
W  D  0
S  D 11
E  C  1
N  C 11
W  C  1
S  C 11

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "32"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:8.KJT987652.4.64 JT432.Q3.QJ72.AK KQ97.A4.T65.QJT2 A65..AK983.98753"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  4
W NT  5
S NT  4
E  S  2
N  S 11
W  S  2
S  S 11
E  H  9
N  H  4
W  H  9
S  H  4
E  D  1
N  D 12
W  D  1
S  D 11
E  C  3
N  C 10
W  C  3
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "33"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:KT92.J87.K94.T32 AQ6.KQ652.Q5.Q96 J854.T43.732.AK4 73.A9.AJT86.J875"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT 10
W NT  3
S NT 10
E  S  5
N  S  8
W  S  5
S  S  8
E  H  3
N  H 10
W  H  3
S  H 10
E  D  3
N  D 10
W  D  3
S  D 10
E  C  3
N  C 10
W  C  3
S  C 10

