% 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:KQ.K53.54.T98742 52.J864.AJT9863. 973.AQT.K2.AKQJ5 AJT864.972.Q7.63"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  2
W NT 10
S NT  2
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  5
N  D  8
W  D  5
S  D  8
E  C 11
N  C  2
W  C 11
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "2"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:AK63.AK2.72.T865 QJT85.8764.9.J72 42.J9.K854.AKQ93 97.QT53.AQJT63.4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT  9
S NT  3
E  S  8
N  S  5
W  S  7
S  S  5
E  H  6
N  H  7
W  H  5
S  H  7
E  D  8
N  D  5
W  D  7
S  D  5
E  C 11
N  C  2
W  C 10
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "3"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:Q8652.K.AKJ5.AK7 A3.AQT874.6.JT32 K7.J63.T94.Q9865 JT94.952.Q8732.4"]
[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  5
N  H  8
W  H  5
S  H  8
E  D  9
N  D  4
W  D  9
S  D  4
E  C 10
N  C  3
W  C 10
S  C  3

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "4"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:AJT8.Q653.Q75.65 43.JT4.JT842.AT8 Q952.K8.A963.K42 K76.A972.K.QJ973"]
[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  7
N  H  6
W  H  7
S  H  6
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 "5"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:QT63.KJ.63.T6543 J98.Q3.QT9854.87 A7.T762.AK72.KJ2 K542.A9854.J.AQ9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  6
S NT  6
E  S  6
N  S  6
W  S  6
S  S  6
E  H  6
N  H  7
W  H  6
S  H  7
E  D  4
N  D  8
W  D  5
S  D  8
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:AK64..AJ876.AK72 J532.7432.T92.65 T.KJT9.Q543.QJ98 Q987.AQ865.K.T43"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  2
W NT 11
S NT  2
E  S  9
N  S  4
W  S  9
S  S  4
E  H  8
N  H  5
W  H  8
S  H  5
E  D 13
N  D  0
W  D 13
S  D  0
E  C 13
N  C  0
W  C 13
S  C  0

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "7"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:8.AT87543.652.84 KT4.Q.J9843.QJ63 Q762.K2.AKT.AT72 AJ953.J96.Q7.K95"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  3
W NT  8
S NT  3
E  S  4
N  S  8
W  S  4
S  S  8
E  H 10
N  H  2
W  H 10
S  H  2
E  D  6
N  D  7
W  D  5
S  D  7
E  C  5
N  C  7
W  C  5
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "8"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:5.QJT6.KJT8.J872 J62.AK943.A3.AT6 KQT4.8.96542.Q94 A9873.752.Q7.K53"]
[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  8
W  S  4
S  S  8
E  H  4
N  H  8
W  H  5
S  H  8
E  D  8
N  D  5
W  D  8
S  D  5
E  C  6
N  C  7
W  C  6
S  C  6

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "9"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:96.J9753.KQT32.2 T8.AQ2.A97.AKJ95 AKQJ72.T86.J6.T8 543.K4.854.Q7643"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  4
S NT  7
E  S  7
N  S  5
W  S  7
S  S  5
E  H  8
N  H  4
W  H  8
S  H  4
E  D  7
N  D  5
W  D  7
S  D  5
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "10"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:A54.A7.KT4.AT764 62.KJT98.Q86.KJ8 QJT8.3.97532.Q95 K973.Q6542.AJ.32"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  8
N  S  4
W  S  8
S  S  4
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  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:KJ865.J92.K8.K98 9742.AK75.QJ9.J6 3.T.AT753.AQT432 AQT.Q8643.642.75"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  7
N NT  5
W NT  7
S NT  5
E  S  8
N  S  5
W  S  8
S  S  5
E  H  6
N  H  6
W  H  6
S  H  6
E  D 10
N  D  3
W  D 10
S  D  3
E  C 11
N  C  2
W  C 11
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "12"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:JT.QT95.QT983.J2 AQ54.83.A7.QT865 K8.AK7.J652.K974 97632.J642.K4.A3"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  7
W NT  6
S NT  7
E  S  4
N  S  9
W  S  4
S  S  9
E  H  7
N  H  5
W  H  7
S  H  5
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 "13"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:KQJ93.JT.QJ876.9 .Q82.AKT532.KQT5 AT872.964..J8743 654.AK753.94.A62"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  2
N NT  8
W NT  2
S NT  8
E  S  9
N  S  4
W  S  9
S  S  4
E  H  0
N  H 12
W  H  1
S  H 12
E  D  2
N  D 10
W  D  2
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 "14"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:JT98.QJ85.T652.Q AQ743.732.AQ9.52 652.K6.J87.K8764 K.AT94.K43.AJT93"]
[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  9
E  C  2
N  C 11
W  C  2
S  C 11

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "15"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:Q864.KJ.A952.T94 A975.QT876.K3.32 2.9543.QJ87.KQ76 KJT3.A2.T64.AJ85"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  3
N NT  9
W NT  3
S NT  9
E  S  3
N  S 10
W  S  3
S  S 10
E  H  3
N  H  8
W  H  3
S  H  8
E  D  7
N  D  6
W  D  7
S  D  6
E  C  5
N  C  8
W  C  5
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "16"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:K764.A5.982.KQT7 J.K987.KT4.J9652 T53.QT6.J653.843 AQ982.J432.AQ7.A"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  4
N  S  9
W  S  4
S  S  9
E  H  2
N  H 11
W  H  2
S  H 11
E  D  5
N  D  8
W  D  5
S  D  8
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "17"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:AKQJ62.AJ7.JT4.3 974.T9863.A7.QJ5 T853.Q.Q952.K942 .K542.K863.AT876"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  6
S NT  5
E  S  9
N  S  3
W  S  9
S  S  3
E  H  2
N  H 11
W  H  2
S  H 11
E  D  8
N  D  5
W  D  7
S  D  5
E  C  4
N  C  9
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "18"]
[Dealer "E"]
[Vulnerable "NS"]
[Deal "W:Q6.K64.A982.K987 T.AQJ872.KT7.QT5 A984.T95.J6.J642 KJ7532.3.Q543.A3"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  8
W NT  4
S NT  8
E  S  5
N  S  8
W  S  4
S  S  8
E  H  3
N  H  9
W  H  4
S  H  9
E  D  4
N  D  9
W  D  4
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 "19"]
[Dealer "S"]
[Vulnerable "EW"]
[Deal "W:K95.83.K973.9875 4.AJ762.65.AJT62 QJ872.QT.AQ82.K4 AT63.K954.JT4.Q3"]
[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  3
N  H 10
W  H  3
S  H 10
E  D  7
N  D  4
W  D  7
S  D  4
E  C  3
N  C 10
W  C  3
S  C 10

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "20"]
[Dealer "W"]
[Vulnerable "Both"]
[Deal "W:AQ.KQJ863.9.AKQ9 JT642.A95.AK62.2 73.42.QT7543.J74 K985.T7.J8.T8653"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT 10
S NT  3
E  S  5
N  S  8
W  S  5
S  S  8
E  H 10
N  H  2
W  H 10
S  H  2
E  D  8
N  D  4
W  D  8
S  D  4
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "21"]
[Dealer "N"]
[Vulnerable "NS"]
[Deal "W:Q.K9762.J642.QJ5 AKT7.QT5.Q5.7632 J98432..AK98.AK9 65.AJ843.T73.T84"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  5
W NT  8
S NT  5
E  S  9
N  S  4
W  S  9
S  S  4
E  H  8
N  H  5
W  H  8
S  H  5
E  D 10
N  D  2
W  D 10
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 "22"]
[Dealer "E"]
[Vulnerable "EW"]
[Deal "W:Q83.T732.T3.QT76 KT72.KJ.AJ4.J432 A94.A964.Q982.95 J65.Q85.K765.AK8"]
[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  6
N  H  7
W  H  6
S  H  7
E  D  5
N  D  8
W  D  5
S  D  8
E  C  4
N  C  8
W  C  4
S  C  9

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "23"]
[Dealer "S"]
[Vulnerable "Both"]
[Deal "W:AKJ964.KQJ9.A76. QT82.83.J98.JT43 7.7654.T52.A9652 53.AT2.KQ43.KQ87"]
[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  4
E  H 10
N  H  3
W  H 10
S  H  3
E  D  6
N  D  7
W  D  6
S  D  6
E  C  6
N  C  7
W  C  6
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "24"]
[Dealer "W"]
[Vulnerable "None"]
[Deal "W:AK9.A3.JT72.KQ72 6543.J5.Q96.AT83 JT7.QT8642.8.654 Q82.K97.AK543.J9"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  7
W NT  6
S NT  7
E  S  6
N  S  6
W  S  6
S  S  6
E  H  8
N  H  4
W  H  8
S  H  4
E  D  5
N  D  8
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 "25"]
[Dealer "N"]
[Vulnerable "EW"]
[Deal "W:T983.J7.KQ96.KT4 KQ5.K42.A74.QJ52 A72.AQT965.5.963 J64.83.JT832.A87"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  8
N NT  4
W NT  8
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  7
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 "26"]
[Dealer "E"]
[Vulnerable "Both"]
[Deal "W:AQJT8742.7.8.T32 K63.AQ.K763.J976 5.J863.Q52.AKQ85 9.KT9542.AJT94.4"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  4
S NT  9
E  S 10
N  S  2
W  S 10
S  S  3
E  H  3
N  H 10
W  H  3
S  H 10
E  D  2
N  D 11
W  D  2
S  D 11
E  C  8
N  C  4
W  C  8
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "27"]
[Dealer "S"]
[Vulnerable "None"]
[Deal "W:K82.Q94.84.AT764 A76.AKJT85.AJ9.Q Q54.6.KQ653.J532 JT93.732.T72.K98"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  7
W NT  5
S NT  8
E  S  5
N  S  7
W  S  6
S  S  7
E  H  4
N  H  8
W  H  4
S  H  9
E  D  6
N  D  4
W  D  7
S  D  5
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "28"]
[Dealer "W"]
[Vulnerable "NS"]
[Deal "W:KJ.A9632.QJT6.J3 763.Q75.A95.T854 A2.KJT.K742.AQ97 QT9854.84.83.K62"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 11
N NT  2
W NT 11
S NT  2
E  S  7
N  S  6
W  S  7
S  S  6
E  H 11
N  H  2
W  H 11
S  H  2
E  D 11
N  D  2
W  D 11
S  D  2
E  C 10
N  C  2
W  C 10
S  C  2

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "29"]
[Dealer "N"]
[Vulnerable "Both"]
[Deal "W:KQ542.2.KQ9.9876 73.T7543.JT83.AQ AT6.AQJ6.654.K54 J98.K98.A72.JT32"]
[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  7
N  H  6
W  H  7
S  H  6
E  D  7
N  D  6
W  D  7
S  D  5
E  C  9
N  C  4
W  C  9
S  C  4

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "30"]
[Dealer "E"]
[Vulnerable "None"]
[Deal "W:KQ.AQJ965.Q2.Q98 43.KT2.JT653.T63 T96.87.K984.7542 AJ8752.43.A7.AKJ"]
[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  9
W  S  4
S  S  9
E  H  7
N  H  6
W  H  7
S  H  6
E  D  5
N  D  8
W  D  5
S  D  8
E  C  5
N  C  7
W  C  5
S  C  7

[Event "BRIDGERESULTS"]
[Site "BRIDGERESULTS.NET ()"]
[Date "2013.06.15"]
[Board "31"]
[Dealer "S"]
[Vulnerable "NS"]
[Deal "W:KJ83.2.T7.Q87652 Q6.AT854.K93.AT9 AT75.Q976.Q842.4 942.KJ3.AJ65.KJ3"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  4
N NT  9
W NT  4
S NT  9
E  S  7
N  S  5
W  S  7
S  S  5
E  H  3
N  H 10
W  H  3
S  H 10
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 "32"]
[Dealer "W"]
[Vulnerable "EW"]
[Deal "W:KQ.AKQT74.65.AKQ 642.J2.843.J9732 987.98653.QT72.5 AJT53..AKJ9.T864"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT 10
N NT  3
W NT  9
S NT  3
E  S  4
N  S  8
W  S  4
S  S  8
E  H 10
N  H  3
W  H 10
S  H  3
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 "33"]
[Dealer "N"]
[Vulnerable "None"]
[Deal "W:K32.A76.98765.AQ A65.KJ854.4.KT83 QT874.Q93.KQ3.52 J9.T2.AJT2.J9764"]
[Scoring "MP"]
[OptimumResultTable "Declarer;Denomination\2R;Result\2R"]
E NT  6
N NT  6
W NT  7
S NT  6
E  S  7
N  S  5
W  S  7
S  S  5
E  H  5
N  H  8
W  H  5
S  H  8
E  D  7
N  D  5
W  D  7
S  D  5
E  C  3
N  C 10
W  C  3
S  C 10

