VOURNAS & THEODORAKIS ΔΙΚΗΓΟΡΙΚΟ ΓΡΑΦΕΙΟ Attorneys at Law
22 Academias Street 106 71 Athens, Greece Tel: +30 210 362 8400
Fax: +30 210 362 8410
avournas@vournas-theodorakis.gr
December 15, 2022
VIA COURIER AND REGISTERED MAIL WITH ACKNOWLEDGMENT OF RECEIPT
Mr. Stavros Liapis Licensed Customs Broker (License No. GR-CB-1287) Peloros Customs Agency Société Anonyme (Peloros Customs Agency S.A.) EORI: GR801234567000 31 Akti Poseidonos 185 31 Piraeus, Greece
Re: Indemnification Claim and Document Preservation — Customs Classification Errors — Thalassa Shipping & Logistics SA; Customs Brokerage Agreement dated February 1, 2019 ("CBA") between Thalassa Shipping & Logistics SA and Peloros Customs Agency S.A.
Dear Mr. Liapis:
We write to you in our capacity as legal counsel to Thalassa Shipping & Logistics Société Anonyme ("TSL"). This letter constitutes formal notice of TSL's potential indemnification claim against Peloros Customs Agency Société Anonyme ("Peloros") arising out of erroneous customs classifications selected by Peloros in the performance of the Customs Brokerage Agreement dated February 1, 2019 (the "CBA"), as well as a demand for the immediate preservation of all relevant documents and records. We urge you to review this letter carefully, forward it to Peloros's professional indemnity insurer without delay, and retain counsel as you deem appropriate.
I. BACKGROUND
A. Identity of the Client and Engagement
This letter is written on behalf of our client, Thalassa Shipping & Logistics Société Anonyme ("TSL"), a Greek société anonyme (anonimi etairia, or A.E.) incorporated in Piraeus, Greece, and registered with the Piraeus Commercial Registry under number 78214/06/B/09/42. TSL maintains its headquarters at 47 Akti Miaouli, 185 35 Piraeus, Greece. TSL's Economic Operators Registration and Identification (EORI) number is GR094827361000, and its Greek Tax Identification Number (AFM) is 094827361.
In connection with the matters described herein, TSL is represented by Calderwood & Harkness LLP as international counsel and by Vournas & Theodorakis Dikigiriko Grafeio as local Greek counsel. All communications regarding this matter should be directed to the undersigned at the address set forth above.
B. The Customs Brokerage Relationship
As you are aware, TSL and Peloros entered into the Customs Brokerage Agreement dated February 1, 2019 (the "CBA"). Under the terms of the CBA, Peloros was retained by TSL to perform customs clearance services for TSL's import operations in Greece. The scope of Peloros's engagement under the CBA encompassed, among other things, the preparation and filing of Single Administrative Documents (SADs) with the Piraeus Regional Customs Office of the Independent Authority for Public Revenue (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, or "AADE"), as well as the performance of all ancillary tasks associated with the importation and customs clearance of goods on TSL's behalf.
Critically, Peloros was specifically responsible under the CBA for selecting the appropriate Combined Nomenclature (CN) tariff classification codes for all goods imported on TSL's behalf, for calculating the customs duties and taxes payable on such goods based on the selected classifications and declared customs values, and for maintaining complete and accurate records of all customs entries filed on TSL's behalf. These obligations were at the core of Peloros's professional engagement, and it was precisely because of Peloros's expertise and licensure as a customs brokerage firm that TSL retained Peloros under the CBA.
You, Stavros Liapis, holder of Licensed Customs Broker License No. GR-CB-1287 issued by AADE, were designated under the CBA as the responsible customs broker for TSL's account, with supervisory responsibility for all customs entries filed by Peloros on TSL's behalf.
C. The Equipment Imports
Between March 2019 and January 2022, Peloros filed a total of forty-seven (47) Single Administrative Documents on behalf of TSL for the importation of specialized marine cargo-handling equipment manufactured by Hailong Heavy Industries Co., Ltd. ("Hailong"), a Chinese manufacturing company headquartered in Ningbo, Zhejiang Province, People's Republic of China (Unified Social Credit Code: 91330211MA2GR8KT5X).
The imported equipment was procured by TSL under four master purchase contracts with Hailong, as follows:
(i) Contract HHI-TSL-2019-001 (dated January 15, 2019): Twelve (12) Ship-to-Shore (STS) Gantry Cranes, with a total declared CIF customs value of €38,400,000 (€3,200,000 per unit);
(ii) Contract HHI-TSL-2019-002 (dated March 22, 2019): Eighteen (18) Rubber-Tired Gantry (RTG) Cranes, with a total declared CIF customs value of €25,200,000 (€1,400,000 per unit);
(iii) Contract HHI-TSL-2020-003 (dated June 10, 2020): Eight (8) Automated Stacking Crane (ASC) Systems, with a total declared CIF customs value of €28,800,000 (€3,600,000 per unit); and
(iv) Contract HHI-TSL-2021-004 (dated February 28, 2021): Spare parts, software, and commissioning services (bundled), with a total declared value of €5,600,000 (comprising spares at €2,100,000, software at €1,400,000, and commissioning services at €2,100,000).
The total declared CIF customs value across all four contracts was €98,000,000. All forty-seven SADs were filed at the Piraeus Regional Customs Office of AADE. The imported equipment was deployed by TSL at its terminal operations at three Greek ports: Piraeus, Thessaloniki, and Volos.
D. The Classification Selections by Peloros
In each of the forty-seven SADs filed on behalf of TSL, it was Peloros — acting through you as the designated licensed customs broker — that selected the Combined Nomenclature classification code for the imported equipment.
Peloros classified all of the imported equipment — including, notably, the twelve (12) STS Gantry Cranes procured under Contract HHI-TSL-2019-001 and the eight (8) Automated Stacking Crane Systems procured under Contract HHI-TSL-2020-003 — under Combined Nomenclature code 8426 41 00, described as "Self-propelled [machinery], on tyres" within heading 8426 (covering "ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers, and works trucks fitted with a crane").
CN code 8426 41 00 carries a European Union third-country Most Favoured Nation (MFN) duty rate of zero percent (0%), such that no customs duties were assessed or paid on these entries at the time of importation.
E. The AADE Assessment
On April 4, 2022, AADE initiated a post-clearance audit of TSL's customs entries for the period March 2019 through January 2022, under audit file reference AADE/DTE/2022/PIR-04518. The audit was conducted by AADE's Customs Audit Division (Διεύθυνση Τελωνειακών Ελέγχων) and covered, among other things, the tariff classification and customs valuation of the marine cargo-handling equipment imported by TSL during the relevant period. AADE completed its audit on August 1, 2022.
On August 12, 2022, AADE issued two Additional Duty Assessment Notices (ADANs) to TSL, each with significant financial consequences:
(1) AADE/ADAN/2022/0073 (Classification): This assessment reclassified twenty (20) units of imported equipment — specifically, the twelve (12) STS Gantry Cranes and the eight (8) Automated Stacking Crane Systems, with a combined declared CIF customs value of €67,200,000 — from CN code 8426 41 00 (carrying a 0% MFN duty rate) to CN code 8428 90 90 ("Other lifting, handling, loading, or unloading machinery" — a residual subheading within heading 8428), carrying an MFN duty rate of 2.2%. The assessment imposed additional customs duties of €1,478,400 (calculated as €67,200,000 × 2.2%), together with associated administrative penalties, late payment interest, and import VAT adjustments.
(2) AADE/ADAN/2022/0074 (Valuation): This assessment adjusted the customs value of the imported equipment upward by a total of €9,940,000, comprising technology license fees of €4,900,000, procurement coordination fees of €2,940,000, and commissioning services of €2,100,000 that AADE determined should have been included in the declared customs value. The assessment imposed additional customs duties of €218,680 (calculated as €9,940,000 × 2.2%), together with associated penalties, interest, and import VAT adjustments. A significant portion of this valuation assessment relates to the unbundling of Contract HHI-TSL-2021-004, the customs entries for which were likewise prepared and filed by Peloros under the CBA.
AADE's total mid-case assessment, as set forth in the two ADANs, amounts to approximately €8,818,620, comprising additional customs duties of €1,697,080, import VAT adjustments of €2,740,416, administrative penalties of €509,124 (assessed at the standard 30% penalty rate), and estimated late payment interest of €3,872,000 through the anticipated resolution date.
TSL's total potential financial exposure — including the risk of escalated penalties in the event of an adverse determination on appeal, additional compounding interest, and associated costs — may reach as high as approximately €14.7 million on the high end of TSL's risk assessment.
F. TSL's Defense — Current Status
TSL wishes to make clear that it is vigorously defending against the AADE assessments. TSL believes that the original heading-level classification under heading 8426 was supportable and that substantial arguments exist for contesting AADE's reclassification to heading 8428. TSL has retained Calderwood & Harkness LLP (international counsel) and Vournas & Theodorakis Dikigiriko Grafeio (local Greek counsel) to mount a comprehensive defense of the dispute.
The following steps have been taken in TSL's defense to date:
(a) On November 30, 2022, administrative objections (ενδικοφανείς προσφυγές) to both ADANs (AADE/ADAN/2022/0073 and AADE/ADAN/2022/0074) were filed with AADE's Directorate of Resolution of Disputes (Διεύθυνση Επίλυσης Διαφορών, or "DED"), in accordance with Article 63 of the Code of Tax Procedure (Law 4174/2013, as amended).
(b) On November 15, 2022, TSL filed a Binding Tariff Information (BTI) application with AADE (reference: BTI-GR-2022-003847) seeking a definitive classification ruling on the STS Gantry Cranes and ASC Systems.
(c) TSL has retained Argonaut Trade Consulting GmbH, an independent customs classification consultancy based in Berlin, Germany (Managing Director: Dr. Lukas Brenner), to provide an expert opinion on the correct CN classification of the equipment at issue.
(d) TSL has further retained Kestrel & Palladian LLP (Partner: Spyros Makris, Athens) as a customs valuation advisor to assist TSL in contesting the valuation adjustments set forth in AADE/ADAN/2022/0074.
While TSL is committed to a vigorous defense and believes it has meritorious arguments, TSL must — and does — preserve all of its rights and remedies, including its contractual and statutory indemnification rights against Peloros. The outcome of TSL's defense against AADE does not, of course, relieve Peloros of its own professional obligations or its indemnification commitments under the CBA. Indeed, regardless of the ultimate resolution of the heading-level dispute between headings 8426 and 8428, the subheading error identified below in Section II constitutes an independent basis for Peloros's liability.
II. INDEMNIFICATION CLAIM
A. Contractual Basis — CBA Article 9.1
Article 9.1 of the CBA contains the following indemnification provision:
"The Broker shall indemnify and hold harmless the Client against any losses, damages, penalties, interest, costs, and expenses (including reasonable attorneys' fees) arising from or attributable to the Broker's negligent or erroneous performance of customs clearance services, including but not limited to errors in tariff classification, customs valuation, or duty calculation, provided that (i) the Client provided the Broker with accurate and complete information regarding the goods to be imported, and (ii) the error is attributable to the Broker's professional judgment rather than the Client's instructions."
By this letter, TSL hereby provides formal notice to Peloros of a potential indemnification claim under Article 9.1 of the CBA. TSL provided Peloros with accurate and complete information regarding the goods to be imported, including detailed equipment specifications, purchase contracts, technical data sheets, and manufacturer documentation. The classification selections at issue were made by Peloros in the exercise of its professional judgment as a licensed customs broker and were not made at TSL's instruction. Accordingly, both preconditions to Peloros's indemnification obligation under Article 9.1(i) and (ii) are satisfied.
TSL reserves the right to seek full indemnification from Peloros for any and all additional customs duties, administrative penalties, late payment interest, import VAT adjustments, defense costs (including attorneys' fees, expert fees, and consultancy fees), and any other related expenses that TSL incurs as a result of classification and valuation errors in the forty-seven SADs filed by Peloros on TSL's behalf.
B. Basis for the Claim — Peloros's Professional Responsibility
TSL's indemnification claim is supported by three specific and independently sufficient grounds:
1. Peloros selected the CN classification codes. TSL provided Peloros with detailed equipment specifications, purchase documentation, manufacturer's technical data sheets, operating manuals, and related commercial information for all of the imported marine cargo-handling equipment. On the basis of this information, Peloros — acting through you as the designated licensed customs broker — exercised its professional judgment in selecting Combined Nomenclature code 8426 41 00 for all forty-seven customs entries. The classification selections were entirely Peloros's professional work product. TSL did not instruct Peloros to use any particular CN code, nor did TSL possess the specialized customs classification expertise for which it retained Peloros. The CBA was entered into precisely so that Peloros would bring its professional knowledge, licensing, and judgment to bear on the classification of TSL's imports. The selections were Peloros's, and Peloros bears professional responsibility for them.
2. The subheading CN 8426 41 00 ("on tyres") is facially incorrect for rail-mounted equipment. Irrespective of the heading-level dispute between heading 8426 and heading 8428 — a question on which reasonable professionals might differ — the subheading selected by Peloros is facially and unambiguously wrong. CN code 8426 41 00 covers "Self-propelled [machinery], on tyres." Both the twelve STS Gantry Cranes and the eight Automated Stacking Crane Systems are rail-mounted equipment, operating on crane rails via steel wheels on crane rail bogies. They are not tyre-mounted. The technical data sheets provided by TSL to Peloros clearly identified these units as rail-mounted systems. Any competent customs broker reading the subheading description "on tyres" would have recognized immediately that this subheading was inapplicable to rail-mounted gantry cranes and automated stacking crane systems. At a minimum, Peloros should have classified the equipment under an appropriate alternative subheading within heading 8426, such as CN 8426 19 00 (other overhead travelling cranes) or CN 8426 49 00 (other self-propelled machinery), depending on the equipment's characteristics. This subheading-level error is not a matter of fine professional judgment or a reasonable difference of interpretation. It reflects a fundamental failure of basic professional diligence in reading and applying the text of the Combined Nomenclature at the subheading level.
3. Professional obligations under Greek law. Peloros's professional obligations as a licensed customs broker are governed by Presidential Decree 67/2000, which establishes the regulatory framework for customs broker licensing and professional conduct in Greece. Under Presidential Decree 67/2000, a licensed customs broker is required to exercise professional diligence (επιμέλεια επαγγελματία) in the selection of tariff classifications, the preparation and filing of customs declarations, and the verification of the accuracy of all information set forth in filed documents. A licensed customs broker is expected to apply the General Interpretive Rules for the classification of goods (GIRs 1 through 6, as set forth in Annex I of Council Regulation (EEC) No 2658/87, as amended), to consult the Explanatory Notes to the Harmonized System and the Combined Nomenclature, and to select the correct CN code at both the heading and subheading levels. The selection of a subheading that is textually inapplicable to the goods being classified — as occurred here — falls below the standard of professional care required of a licensed customs broker. This is not merely a contractual breach; it is a breach of Peloros's professional obligations under applicable Greek regulatory law.
C. Quantum — Reserved
TSL does not at this time demand a specific sum by way of indemnification. The ultimate quantum of any indemnification claim against Peloros will depend on the resolution of TSL's dispute with AADE, including the outcome of the administrative objections currently pending before DED, any subsequent judicial proceedings, and any settlement or compromise that may be reached. TSL reserves the right to quantify its indemnification claim and to pursue full recovery against Peloros at the appropriate time.
TSL acknowledges that Article 9.3 of the CBA contains a liability cap provision, under which Peloros's total aggregate liability under the CBA is capped at the greater of (a) three times the total brokerage fees paid by TSL to Peloros during the twelve (12) months preceding the date of the claim, or (b) €500,000. Based on approximate brokerage fees of €187,000 paid by TSL to Peloros during the relevant twelve-month period, three times this amount equals €561,000, which is the greater of the two amounts and therefore represents the current contractual liability cap under Article 9.3.
However, TSL expressly reserves the right to argue that the CBA Article 9.3 liability cap does not apply to, and does not limit, TSL's claims to the extent such claims arise under statute (including Presidential Decree 67/2000) or in tort (including professional negligence claims under Articles 914 and 330 of the Greek Civil Code). Greek law does not permit contractual limitation of liability for claims arising from gross negligence (βαρεία αμέλεια) or willful misconduct (δόλος), and TSL reserves the right to characterize the errors at issue accordingly.
III. DOCUMENT PRESERVATION DEMAND
A. Preservation Instruction
TSL hereby demands that Peloros immediately preserve and refrain from destroying, altering, discarding, overwriting, or otherwise disposing of all documents and records in its possession, custody, or control relating to the forty-seven (47) customs entries filed on behalf of TSL between March 2019 and January 2022, as well as all documents and records relating to Peloros's engagement by TSL under the CBA and to the classification and valuation of the imported marine cargo-handling equipment.
This preservation demand applies to all documents and records, regardless of the format or medium in which they are maintained, and is effective immediately upon receipt of this letter. Peloros is required to take affirmative steps to ensure that its document preservation obligations are communicated to all relevant personnel and that all automated deletion, overwriting, or destruction processes that could affect responsive documents are immediately suspended.
B. Specific Categories of Documents to Be Preserved
Without limiting the generality of the foregoing, the preservation obligation extends to the following specific categories of documents and records:
1. All forty-seven (47) Single Administrative Documents (SADs) filed with AADE on TSL's behalf, together with all supporting documentation submitted in connection with such filings, including but not limited to commercial invoices, packing lists, bills of lading, certificates of origin, insurance certificates, inspection reports, and any annexes or attachments thereto.
2. Peloros's internal working files and classification analysis records for each customs entry, including any tariff classification worksheets, CN code lookup results, classification decision trees, internal review notes, supervisory checklists, and any other documentation reflecting the analytical process by which the CN codes were selected.
3. All correspondence between Peloros and TSL regarding the classification and valuation of the imported equipment, including emails, letters, facsimile transmissions, records of telephone calls, meeting notes, and any other written or electronic communications.
4. All correspondence between Peloros and AADE regarding the customs entries filed on TSL's behalf, including any written or electronic communications with customs officials, responses to queries, requests for additional information, and any other regulatory correspondence.
5. Classification reference materials, tariff databases, Combined Nomenclature publications, Explanatory Notes to the Harmonized System or the Combined Nomenclature, WCO classification opinions, EU Classification Regulations, AADE circulars, or internal guidance documents consulted by Peloros or its personnel in selecting the CN codes for the TSL entries.
6. Time records, billing records, fee calculations, invoices, payment records, and engagement files for the TSL account, including any records reflecting the scope of work performed by Peloros in connection with each customs entry.
7. Any internal memoranda, notes, analyses, opinions, or communications among Peloros personnel — including emails, instant messages, and other electronic communications — regarding the TSL customs entries, the classification of marine cargo-handling equipment generally, the selection of CN code 8426 41 00, or the distinction between tyre-mounted and rail-mounted equipment for classification purposes.
8. Peloros's professional indemnity insurance policy documents, including current and historical policy wordings, declarations pages, endorsements, coverage limits, retention and deductible amounts, notice-of-claim provisions, and any correspondence with Peloros's insurance broker or agent regarding coverage for claims of the type described in this letter.
C. Format Scope
The preservation obligation extends to all documents in any format, including but not limited to paper records, electronic files (including word processing documents, spreadsheets, presentations, and PDFs), emails and email attachments, text messages, instant messages, voicemail messages, databases, electronic filing systems, backup media (including server backups, cloud storage, and archival tapes), portable storage devices, and any other media or format in which responsive documents may be maintained.
Peloros is responsible for ensuring that its preservation obligations extend to documents maintained by any third-party service providers — including IT service providers, cloud storage providers, and email hosting providers — that maintain documents on Peloros's behalf.
IV. REQUEST FOR INFORMATION
TSL requests that Peloros provide the following information within twenty (20) business days of the date of this letter (i.e., by no later than January 16, 2023):
1. Preservation hold confirmation. Written confirmation, signed by an authorized representative of Peloros, that Peloros has implemented a document preservation hold covering all categories of documents described in Section III above, and that all relevant Peloros personnel have been instructed in writing to preserve such documents and to suspend any automated deletion, overwriting, or destruction processes that could affect responsive documents. TSL requests that a copy of the written preservation hold instruction issued to Peloros personnel be provided together with the confirmation.
2. Professional indemnity insurance details. The identity and contact information of Peloros's professional indemnity insurer, including the following:
(a) The name, address, and contact information of the insurer;
(b) The policy number;
(c) The policy period (inception and expiration dates);
(d) The coverage limits, stated on both a per-claim and aggregate basis;
(e) The applicable retention or deductible amount;
(f) The name, address, and contact information of any insurance broker or agent handling the policy on Peloros's behalf; and
(g) Confirmation that Peloros has reported, or will report, this matter to its professional indemnity insurer in accordance with the notice provisions of its policy.
3. Responsible personnel identification. A statement identifying, by name and title, the Peloros personnel who were responsible for selecting the Combined Nomenclature classification codes for the forty-seven customs entries filed on TSL's behalf, including any personnel who participated in a supervisory or quality review process for the classification selections. TSL requests that Peloros describe the internal review and approval process, if any, that was followed in connection with the classification of the TSL imports.
TSL reserves the right to request additional information and documents from Peloros as this matter progresses.
V. RESERVATION OF RIGHTS
A. Comprehensive Rights Reservation
This letter constitutes formal notice of TSL's potential indemnification claim against Peloros under the CBA and applicable Greek law. TSL expressly reserves all rights, claims, and remedies against Peloros, whether arising under contract, statute, regulation, or in tort, including without limitation:
1. Contractual indemnification under Article 9.1 of the CBA, as described in Section II above, including the right to recover all additional duties, penalties, interest, VAT adjustments, defense costs, expert fees, and related expenses arising from Peloros's erroneous classification and valuation of the imported equipment.
2. Statutory liability under Presidential Decree 67/2000 governing customs broker licensing and professional obligations in Greece, which provides that a licensed customs broker is responsible for the accuracy of customs declarations filed on behalf of a client and may be held jointly and severally liable (εις ολόκληρον ευθύνη) with the importer for additional duties, penalties, and interest arising from errors in customs declarations prepared and filed by the broker.
3. Tortious liability for professional negligence under Articles 914 and 330 of the Greek Civil Code (Αστικός Κώδικας), to the extent that Peloros's errors constitute a failure to exercise the degree of care and diligence required of a reasonably competent licensed customs broker, resulting in quantifiable damage to TSL.
B. Non-Waiver. This letter is not, and shall not be construed as, a waiver of any right, claim, remedy, or defense available to TSL under the CBA, under applicable Greek or European Union law, or otherwise. TSL's decision to correspond with Peloros at this stage of the dispute — and prior to the final resolution of the AADE proceedings — should not be construed as a limitation on the scope, nature, or quantum of TSL's eventual claims against Peloros.
TSL's right to quantify, formally assert, and pursue indemnification claims against Peloros at a later date — whether through negotiation, mediation, arbitration, or litigation — is expressly preserved. Nothing in this letter limits TSL's right to pursue claims against Peloros in excess of the CBA Article 9.3 liability cap, to the extent such claims arise under statute or in tort and are not subject to contractual limitation under applicable Greek law.
Furthermore, nothing in this letter constitutes an admission or acknowledgment by TSL regarding the merits of AADE's assessments, the correct classification of the imported equipment, or any other matter at issue in the AADE proceedings.
VI. CLOSING
TSL expects Peloros's full and prompt cooperation in preserving all relevant records and providing the requested information within the timeframe specified in Section IV above. Failure to preserve documents in accordance with the demand set forth in Section III may result in adverse inferences in any subsequent proceedings and may give rise to additional claims against Peloros.
Please direct all responses to this letter, and all future communications regarding this matter, to the undersigned at:
Alexandros Vournas Managing Partner Vournas & Theodorakis Dikigiriko Grafeio 22 Academias Street 106 71 Athens, Greece Tel: +30 210 362 8400
Fax: +30 210 362 8410
Email: avournas@vournas-theodorakis.gr
We trust that Peloros will treat this matter with the seriousness and urgency it warrants. TSL remains open to constructive dialogue regarding the matters raised in this letter, without prejudice to any of its rights or remedies.
Very truly yours,
VOURNAS & THEODORAKIS DIKIGIRIKO GRAFEIO
By: ________
Alexandros Vournas Managing Partner Athens Bar No. 18744
On behalf of Thalassa Shipping & Logistics SA
Date: December 15, 2022
cc (via email):
Christy Bauer, Senior Associate, Calderwood & Harkness LLP Garrett Simmons, Associate, Calderwood & Harkness LLP Elena Papadimitriou, CFO, Thalassa Shipping & Logistics SA
This letter and any attachments are privileged and confidential and are intended solely for the use of the individual or entity to which they are addressed. If you are not the intended recipient, you are hereby notified that any dissemination, distribution, copying, or use of this communication is strictly prohibited. If you have received this letter in error, please notify the sender immediately and destroy all copies.