% 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:QT87.A3.A8.76543 J654.94.K6542.AK AK9.J6.QT973.Q82 32.KQT8752.J.JT9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  8
N  S  4
W  S  8
S  S  4
E  H  4
N  H  8
W  H  4
S  H  8
E  D  8
N  D  4
W  D  8
S  D  4
E  C  8
N  C  4
W  C  8
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "2"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:A985.T976.KQ43.J JT43.54.J5.AT853 KQ76..987.KQ9642 2.AKQJ832.AT62.7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  9
N  S  4
W  S  9
S  S  4
E  H  2
N  H 10
W  H  2
S  H 10
E  D  7
N  D  5
W  D  7
S  D  5
E  C  9
N  C  3
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "3"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:KT852.93.J942.K8 J97.AT82.AQ7.973 A4.K64.KT86.T654 Q63.QJ75.53.AQJ2"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  7
S NT  6
E  S  9
N  S  4
W  S  9
S  S  4
E  H  6
N  H  7
W  H  6
S  H  7
E  D  9
N  D  3
W  D  9
S  D  4
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "4"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:T2.Q73.AQT985.KT AKJ5.JT54.J763.2 Q9873.A2.K4.J753 64.K986.2.AQ9864"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  6
N  S  6
W  S  6
S  S  7
E  H  3
N  H  8
W  H  3
S  H  8
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 "5"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:A2.T.KJ976.J8765 KQ3.KJ9642.2.A42 J96.Q.QT543.KQ93 T8754.A8753.A8.T"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  1
N NT  8
W NT  1
S NT  8
E  S  1
N  S 11
W  S  1
S  S 11
E  H  1
N  H 12
W  H  1
S  H 12
E  D  8
N  D  5
W  D  8
S  D  5
E  C  8
N  C  5
W  C  8
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "6"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:987.A85.62.QJT64 JT53.K9632.A53.A A64.T4.74.K98732 KQ2.QJ7.KQJT98.5"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT  7
W NT  2
S NT  7
E  S  2
N  S 10
W  S  2
S  S 10
E  H  2
N  H 11
W  H  2
S  H 11
E  D  2
N  D 11
W  D  2
S  D 11
E  C  7
N  C  6
W  C  7
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "7"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:A98.J93.KQT73.K8 T432.752.J5.A432 Q765.86.964.Q975 KJ.AKQT4.A82.JT6"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  8
W NT  5
S NT  8
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  7
N  D  5
W  D  7
S  D  5
E  C  4
N  C  8
W  C  4
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "8"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:AJ93.A84.64.AKJ2 82.Q632.AKJT8.93 KQ74.JT7.97.QT76 T65.K95.Q532.854"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  4
W NT  8
S NT  4
E  S  9
N  S  3
W  S  9
S  S  3
E  H  6
N  H  6
W  H  6
S  H  6
E  D  6
N  D  7
W  D  6
S  D  7
E  C  9
N  C  3
W  C  9
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "9"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:Q954.KQ94.T2.J85 JT3.T63.65.KQ643 6.J2.AKJ9873.AT9 AK872.A875.Q4.72"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  6
N  S  7
W  S  6
S  S  7
E  H  8
N  H  5
W  H  8
S  H  5
E  D 10
N  D  3
W  D 10
S  D  3
E  C  7
N  C  5
W  C  7
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "10"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:4.A65.KJ4.AKT952 JT952.83.A762.73 KQ863.QJ942.Q8.6 A7.KT7.T953.QJ84"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  4
W NT  9
S NT  4
E  S  8
N  S  4
W  S  8
S  S  5
E  H 10
N  H  3
W  H 10
S  H  3
E  D  7
N  D  6
W  D  7
S  D  5
E  C  9
N  C  3
W  C  9
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "11"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:98.76.K984.AJ862 KJT762.AJ54..QT4 Q4.K32.QT652.953 A53.QT98.AJ73.K7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT 10
W NT  3
S NT  9
E  S  2
N  S 11
W  S  2
S  S 11
E  H  2
N  H 11
W  H  2
S  H 11
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 "12"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:K83..AQJ95.KT642 AJT75.JT74.3.QJ5 Q96.KQ853.87.A87 42.A962.KT642.93"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  4
W NT  8
S NT  4
E  S  7
N  S  6
W  S  7
S  S  5
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 10
N  C  3
W  C 10
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "13"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:QJT.AKT652.J87.8 A976.Q.KQT6.AKJ5 K82.73.94.QT9642 543.J984.A532.73"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  8
W NT  5
S NT  8
E  S  4
N  S  9
W  S  4
S  S  9
E  H  7
N  H  6
W  H  7
S  H  6
E  D  3
N  D  9
W  D  3
S  D  9
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "14"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:KQT6.KT97.74.T97 J3.A43.KJ9.KQJ82 A92.J6.AT832.543 8754.Q852.Q65.A6"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  6
W NT  5
S NT  6
E  S  8
N  S  5
W  S  8
S  S  5
E  H  6
N  H  7
W  H  6
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 "15"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:JT7.KQT942.6.843 Q98.A.KQ3.AKT962 A542.J75.AJ84.Q5 K63.863.T9752.J7"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  4
S NT  7
E  S  6
N  S  7
W  S  6
S  S  7
E  H  8
N  H  4
W  H  8
S  H  4
E  D  3
N  D 10
W  D  3
S  D 10
E  C  3
N  C  9
W  C  3
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "16"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:QJ4.T6.J84.T7654 T986.AQ532.A6.K8 A52.J94.KQ53.AQJ K73.K87.T972.932"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  7
E  S  5
N  S  7
W  S  5
S  S  7
E  H  5
N  H  8
W  H  5
S  H  8
E  D  8
N  D  5
W  D  8
S  D  5
E  C  8
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "17"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:JT.KJ94.Q54.J843 975.A65.AJ863.A9 Q8632.Q872.K2.62 AK4.T3.T97.KQT75"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  1
N NT  9
W NT  1
S NT  9
E  S  5
N  S  7
W  S  5
S  S  7
E  H  6
N  H  6
W  H  7
S  H  6
E  D  1
N  D 11
W  D  1
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 "18"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:76.A97643.J984.2 Q95.5.A7532.AKQ9 AJ43.KJ2.KQ6.J74 KT82.QT8.T.T8653"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  4
S NT  7
E  S  4
N  S  8
W  S  4
S  S  8
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  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "19"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:76.Q9543.J5432.J AQJT95.AK8.7.985 4.T2.Q86.KQT7643 K832.J76.AKT9.A2"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  1
N NT 12
W NT  1
S NT 12
E  S  1
N  S 12
W  S  1
S  S 12
E  H  4
N  H  9
W  H  4
S  H  9
E  D  3
N  D 10
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 "20"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:KT.AQ3.K62.AJT42 QJ4.KJ94.743.KQ6 A98762.875.A.973 53.T62.QJT985.85"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  3
W NT  9
S NT  3
E  S 10
N  S  2
W  S 11
S  S  2
E  H  8
N  H  4
W  H  8
S  H  4
E  D  6
N  D  7
W  D  6
S  D  7
E  C 10
N  C  2
W  C 11
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "21"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:86.QJ.T2.AKQT872 K43.A98764.Q75.5 AJT95.K2.9843.J6 Q72.T53.AKJ6.943"]
[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  7
W  S  6
S  S  7
E  H  3
N  H  9
W  H  3
S  H  9
E  D  3
N  D  8
W  D  3
S  D  8
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "22"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:853.T3.QJ832.J32 QJ74.KQ96.65.K76 KT6.842.AKT94.Q8 A92.AJ75.7.AT954"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  8
W NT  5
S NT  8
E  S  3
N  S 10
W  S  3
S  S 10
E  H  2
N  H 11
W  H  2
S  H 11
E  D  7
N  D  6
W  D  7
S  D  6
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "23"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:J96.82.AJ987.874 AQ72.T96.T5.KQJ6 T84.Q754.Q42.AT9 K53.AKJ3.K63.532"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  2
N  S 10
W  S  2
S  S 10
E  H  3
N  H 10
W  H  3
S  H 10
E  D  6
N  D  7
W  D  6
S  D  7
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "24"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:K852.QT96.J642.6 JT64.K4.T985.987 A973.AJ82.K3.QT3 Q.753.AQ7.AKJ542"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  6
W NT  6
S NT  6
E  S  8
N  S  5
W  S  8
S  S  5
E  H  9
N  H  4
W  H  9
S  H  4
E  D  7
N  D  6
W  D  6
S  D  6
E  C  4
N  C  8
W  C  4
S  C  8

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "25"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:97.A5432.KQ876.8 QT6.J9.AT5432.A6 K52.KQT8.J9.QJ54 AJ843.76..KT9732"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  8
W NT  5
S NT  8
E  S  2
N  S 10
W  S  2
S  S 10
E  H  8
N  H  4
W  H  8
S  H  4
E  D  6
N  D  7
W  D  6
S  D  7
E  C  2
N  C 10
W  C  2
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "26"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:KJ72.J5.9754.KQ8 QT64.62.Q82.T652 A983.AQT93.J.AJ9 5.K874.AKT63.743"]
[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  9
N  H  4
W  H  9
S  H  4
E  D  7
N  D  6
W  D  6
S  D  6
E  C  7
N  C  5
W  C  7
S  C  5

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "27"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:J984.Q7.AQJ7.AJ8 T5.T98652.T86.T2 AKQ732.AK3.K9.K4 6.J4.5432.Q97653"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 13
N NT  0
W NT 13
S NT  0
E  S 13
N  S  0
W  S 13
S  S  0
E  H 10
N  H  3
W  H 10
S  H  3
E  D 13
N  D  0
W  D 13
S  D  0
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "28"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:JT83.64.Q9.AJT85 97642.93.K87.K64 AK.AT82.AT6542.2 Q5.KQJ75.J3.Q973"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  9
N NT  2
W NT  9
S NT  2
E  S  8
N  S  5
W  S  8
S  S  5
E  H  7
N  H  5
W  H  7
S  H  5
E  D 10
N  D  2
W  D 10
S  D  2
E  C  8
N  C  4
W  C  8
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "29"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:AQ94.K.T732.AT94 J876.AT7.9654.KQ 32.942.AQJ8.J872 KT5.QJ8653.K.653"]
[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  5
W  S  8
S  S  5
E  H  5
N  H  8
W  H  5
S  H  8
E  D 10
N  D  3
W  D 10
S  D  3
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "30"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:J976.K.AQ6.AQ764 Q532.A842.J932.3 .765.KT85.JT9852 AKT84.QJT93.74.K"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  3
W NT  5
S NT  3
E  S  4
N  S  9
W  S  4
S  S  9
E  H  4
N  H  7
W  H  4
S  H  7
E  D  8
N  D  3
W  D  8
S  D  3
E  C 12
N  C  0
W  C 12
S  C  0

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "31"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:KJT5.KT732.3.A32 A7.6.AKQT764.JT9 943.A854.98.KQ74 Q862.QJ9.J52.865"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  9
N  S  4
W  S  9
S  S  4
E  H 10
N  H  2
W  H 10
S  H  2
E  D  5
N  D  8
W  D  5
S  D  8
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "32"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:AK7.KT93.Q52.973 64.72.A94.AKQ654 QJT952.J65.K76.T 83.AQ84.JT83.J82"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  5
N NT  7
W NT  5
S NT  7
E  S  9
N  S  4
W  S  9
S  S  4
E  H  7
N  H  5
W  H  7
S  H  5
E  D  3
N  D  8
W  D  5
S  D  7
E  C  3
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "33"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:QJ97532.J64.J9.9 64.7532.KQ86.652 KT.QT.7432.QJT73 A8.AK98.AT5.AK84"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT 10
W NT  3
S NT 10
E  S  7
N  S  6
W  S  7
S  S  6
E  H  2
N  H 11
W  H  2
S  H 11
E  D  3
N  D 10
W  D  3
S  D 10
E  C  3
N  C 10
W  C  3
S  C 10

