Location: Mason City, IA
CIK: 0001800597 · Show all filings
Period: Q1 2026 (← Previous) (Next →)
Filing Date: Apr 7, 2026
Total Value: $212M (100.0% shares, 0.0% debt)
| Ticker | Issuer | Shares | Value | % | Share Price | Est. Cost/Share | Unrealized @ Report Date | Class | CUSIP |
|---|---|---|---|---|---|---|---|---|---|
| IYW | ISHARE DOW JONES TECH | 90,017 | $16.33M | 7.7% | $181.42 | $79.94 | +126.9% | Exchange Traded Fund | 464287721 |
| EFA | ISHARE MSCI EAFE FUND | 76,640 | $7.444M | 3.5% | $97.13 | $67.49 | +43.9% | Exchange Traded Fund | 464287465 |
| IJK | ISHARE S&P MIDCAP 400/GROWTH INDEX FUND | 73,432 | $7.389M | 3.5% | $100.62 | $67.09 | +50.0% | Exchange Traded Fund | 464287606 |
| IJJ | ISHARE S&P MIDCAP 400/VALUE INDEX FUND | 50,443 | $6.684M | 3.2% | $132.50 | $86.40 | +53.4% | Exchange Traded Fund | 464287705 |
| IYF | ISHARE DOW JONES FINANCIAL SECTOR | 54,329 | $6.392M | 3.0% | $117.66 | $66.64 | +76.5% | Exchange Traded Fund | 464287788 |
| IYH | ISHARE DOW JONES HEALTHCARE | 92,880 | $5.725M | 2.7% | $61.64 | $56.94 | +8.3% | Exchange Traded Fund | 464287762 |
| AAPL | APPLE INC | 21,724 | $5.513M | 2.6% | $253.79 | $136.01 | +86.6% | Common Stock | 037833100 |
| JPST | JP MORGAN EXCHANGE TRADED FD ULTRA SHRT INC | 108,551 | $5.494M | 2.6% | $50.61 | $50.60 | +0.0% | Exchange Traded Fund | 46641Q837 |
| VTI | VANGUARD TOTAL STOCK MKT INDEX | 16,593 | $5.323M | 2.5% | $320.81 | $238.23 | +34.7% | Exchange Traded Fund | 922908769 |
| IYJ | ISHARE DOW JONES INDUSTRIAL | 32,790 | $4.838M | 2.3% | $147.54 | $88.56 | +66.6% | Exchange Traded Fund | 464287754 |
| IYC | ISHARE DOW JONES CONSUMER DISCRETIONARY ETF | 49,747 | $4.821M | 2.3% | $96.92 | $65.09 | +48.9% | Exchange Traded Fund | 464287580 |
| BRK/B | BERKSHIRE HATHAWAY INC CL B | 10,006 | $4.795M | 2.3% | $479.20 | $301.93 | +58.7% | Common Stock | 084670702 |
| IJS | ISHARE S&P SMALLCAP 600 BARRA VALUE IND | 40,403 | $4.786M | 2.3% | $118.45 | $77.85 | +52.1% | Exchange Traded Fund | 464287879 |
| IJT | ISHARE S&P SMALL CAP 600 GROWTH INDEX | 32,988 | $4.774M | 2.3% | $144.71 | $99.20 | +45.9% | Exchange Traded Fund | 464287887 |
| QUAL | ISHARES EDGE MSCI USA QUALITY FACTOR ETF | 23,146 | $4.44M | 2.1% | $191.81 | $148.03 | +29.6% | Exchange Traded Fund | 46432F339 |
| NEAR | ISHARES SHORT DURATION BOND ACTIVE ETF | 71,844 | $3.652M | 1.7% | $50.84 | $50.79 | +0.1% | Exchange Traded Fund | 46431W507 |
| JPIE | J P MORGAN INCOME ETF | 74,537 | $3.434M | 1.6% | $46.07 | $45.67 | +0.9% | Exchange Traded Fund | 46641Q159 |
| PULS | PGIM ULTRA SHORT ETF BOND | 64,148 | $3.175M | 1.5% | $49.50 | $49.63 | -0.3% | Exchange Traded Fund | 69344A107 |
| XLK | TECHNOLOGY SELECT SECTOR SPDR FD | 23,533 | $3.128M | 1.5% | $132.90 | $128.82 | +3.2% | Exchange Traded Fund | 81369Y803 |
| CMI | CUMMINS INC COM | 5,740 | $3.088M | 1.5% | $538.02 | $193.64 | +177.8% | Common Stock | 231021106 |
| MSFT | MICROSOFT CORP | 8,091 | $2.995M | 1.4% | $370.17 | $233.80 | +58.3% | Common Stock | 594918104 |
| JPM | JPMORGAN CHASE & CO COM | 9,876 | $2.905M | 1.4% | $294.16 | $119.09 | +147.0% | Common Stock | 46625H100 |
| IYK | ISHARE U.S. CONSUMER STAPLES ETF | 38,412 | $2.69M | 1.3% | $70.03 | $59.14 | +18.4% | Exchange Traded Fund | 464287812 |
| CAT | CATERPILLAR INC STOCK | 3,667 | $2.598M | 1.2% | $708.46 | $159.87 | +343.1% | Common Stock | 149123101 |
| QQQ | INVESCO QQQ TR UNIT SER 1 | 4,416 | $2.549M | 1.2% | $577.18 | $408.80 | +41.2% | Exchange Traded Fund | 46090E103 |
| IYE | ISHARE DOW JONES ENERGY | 35,660 | $2.31M | 1.1% | $64.77 | $34.22 | +89.3% | Exchange Traded Fund | 464287796 |
| LLY | ELI LILLY & CO | 2,428 | $2.233M | 1.1% | $919.77 | $227.04 | +305.1% | Common Stock | 532457108 |
| PHYL | PGIM ACTIVE HIGH YIELD BD ETF | 64,399 | $2.23M | 1.1% | $34.63 | $34.61 | +0.0% | Exchange Traded Fund | 69344A206 |
| PTRB | PGIM ETF TR TOTAL RETURN BOND | 52,557 | $2.182M | 1.0% | $41.51 | $41.51 | +0.0% | Exchange Traded Fund | 69344A800 |
| IVW | ISHARE S&P 500/ GROWTH INDEXFUND | 19,063 | $2.156M | 1.0% | $113.11 | $93.77 | +20.6% | Exchange Traded Fund | 464287309 |
| PYLD | PIMCO MULTISECTOR BD | 80,557 | $2.111M | 1.0% | $26.20 | $26.75 | -2.0% | Exchange Traded Fund | 72201R585 |
| IDU | ISHARE DOW JONES UTILITIES | 16,806 | $1.951M | 0.9% | $116.11 | $80.73 | +43.8% | Exchange Traded Fund | 464287697 |
| DYNF | ISHARES US EQUITY FACTOR ROTATION ACTIVE ETF | 33,100 | $1.926M | 0.9% | $58.18 | $49.64 | +17.2% | Exchange Traded Fund | 09290C103 |
| VWO | ETF VANGUARD EMERGING MARKETS | 33,967 | $1.836M | 0.9% | $54.05 | $42.04 | +28.6% | Exchange Traded Fund | 922042858 |
| GS | GOLDMAN SACHS GROUP INC | 2,126 | $1.799M | 0.8% | $845.99 | $257.12 | +229.0% | Common Stock | 38141G104 |
| JNJ | JOHNSON & JOHNSON COM | 7,310 | $1.787M | 0.8% | $244.44 | $128.69 | +89.9% | Common Stock | 478160104 |
| NVDA | NVIDIA CORP | 10,015 | $1.747M | 0.8% | $174.40 | $121.62 | +43.4% | Common Stock | 67066G104 |
| IYR | ISHARES DJ US REAL ESTATE | 17,896 | $1.692M | 0.8% | $94.56 | $92.49 | +2.2% | Exchange Traded Fund | 464287739 |
| MS | MORGAN STANLEY | 10,256 | $1.688M | 0.8% | $164.57 | $69.04 | +138.4% | Common Stock | 617446448 |
| HD | HOME DEPOT INC COMMON STOCK | 4,907 | $1.614M | 0.8% | $328.89 | $251.01 | +31.0% | Common Stock | 437076102 |
| IYM | ISHARE DOW JONES BASIC MATERIALS | 8,921 | $1.569M | 0.7% | $175.92 | $103.05 | +70.7% | Exchange Traded Fund | 464287838 |
| BIL | SPDR SER TR SPDR BLOOMBERG | 15,745 | $1.443M | 0.7% | $91.64 | $91.58 | +0.1% | Exchange Traded Fund | 78468R663 |
| EMGF | ISHARES EMERGING MARKETS EQUITY FACTOR ETF | 22,856 | $1.381M | 0.7% | $60.43 | $48.49 | +24.6% | Exchange Traded Fund | 46434G889 |
| EFV | ISHARES MSCI VALUE INDEX FUND EAFE ETF | 18,031 | $1.341M | 0.6% | $74.35 | $54.80 | +35.7% | Exchange Traded Fund | 464288877 |
| XLF | SELECT SECTOR SPDR TRX FINANCIAL | 26,824 | $1.324M | 0.6% | $49.37 | $50.19 | -1.6% | Exchange Traded Fund | 81369Y605 |
| VOX | VANGUARD COMMUNICATION SERVICES ETF | 7,207 | $1.296M | 0.6% | $179.84 | $116.60 | +54.2% | Exchange Traded Fund | 92204A884 |
| JPEF | J P MORGAN EQUITY FOCUS ETF | 17,443 | $1.253M | 0.6% | $71.81 | $69.91 | +2.7% | Exchange Traded Fund | 46654Q781 |
| GLW | CORNING INC COM | 9,177 | $1.248M | 0.6% | $135.97 | $31.45 | +332.4% | Common Stock | 219350105 |
| ABBV | ABBVIE INC | 5,514 | $1.199M | 0.6% | $217.49 | $90.10 | +141.4% | Common Stock | 00287Y109 |
| XLC | SELECT SECTOR SPDR TR COMMUNICATION | 10,089 | $1.118M | 0.5% | $110.86 | $98.28 | +12.8% | Exchange Traded Fund | 81369Y852 |
| STLD | STEEL DYNAMICS INC | 6,200 | $1.116M | 0.5% | $180.00 | $62.61 | +187.5% | Common Stock | 858119100 |
| PREF | PRINCIPAL SPECTRUM PREF SEC ACTIVE ETF | 58,857 | $1.108M | 0.5% | $18.82 | $17.34 | +8.6% | Preferred Stock | 74255Y888 |
| V | VISA INC | 3,615 | $1.093M | 0.5% | $302.24 | $253.15 | +19.4% | Common Stock | 92826C839 |
| MTUM | ISHARES MSCI USA MOMENTUM FACTOR ETF | 4,307 | $1.034M | 0.5% | $239.99 | $173.67 | +38.2% | Exchange Traded Fund | 46432F396 |
| LOW | LOWES COMPANIES INC | 4,289 | $1.013M | 0.5% | $236.28 | $168.20 | +40.5% | Common Stock | 548661107 |
| MCD | MCDONALDS CORP | 3,257 | $1.012M | 0.5% | $310.79 | $211.65 | +46.8% | Common Stock | 580135101 |
| VCRB | VANGUARD MALVERN FDS CORE BD ETF | 13,035 | $1.009M | 0.5% | $77.38 | $78.36 | -1.3% | Exchange Traded Fund | 922020748 |
| JCPB | J P MORGAN CORE PLUS BD ETF | 20,961 | $987K | 0.5% | $47.08 | $46.18 | +1.9% | Exchange Traded Fund | 46641Q670 |
| XLI | SELECT SECTOR SPDR TR SBI INT-INDS | 5,820 | $941K | 0.4% | $161.73 | $137.30 | +17.8% | Exchange Traded Fund | 81369Y704 |
| DVY | ISHARE DOW JONES SELECT DIV INDEX FUND | 5,908 | $895K | 0.4% | $151.41 | $104.94 | +44.3% | Exchange Traded Fund | 464287168 |
| EFG | ISHARES MSCI EAFE GROWTH INDEX FUND ETF | 7,763 | $865K | 0.4% | $111.37 | $103.79 | +7.3% | Exchange Traded Fund | 464288885 |
| USMV | ISHARES TR MIN VOL USA ETF | 9,310 | $863K | 0.4% | $92.74 | $72.96 | +27.1% | Exchange Traded Fund | 46429B697 |
| XLV | SELECT SECTOR SPDR TR SBI HEALTHCARE | 5,806 | $851K | 0.4% | $146.61 | $140.52 | +4.3% | Exchange Traded Fund | 81369Y209 |
| XLY | CONSUMER DISCRETIONARY SELECT SECTOR SPDR FD | 7,590 | $827K | 0.4% | $108.98 | $111.11 | -1.9% | Exchange Traded Fund | 81369Y407 |
| CSCO | CISCO SYSTEMS INC | 10,353 | $803K | 0.4% | $77.59 | $40.17 | +93.2% | Common Stock | 17275R102 |
| AMZN | AMAZON COM INC | 3,840 | $800K | 0.4% | $208.27 | $195.76 | +6.4% | Common Stock | 023135106 |
| IEFA | ISHARES TR CORE MSCI EAFE | 8,639 | $782K | 0.4% | $90.53 | $63.41 | +42.8% | Exchange Traded Fund | 46432F842 |
| OEF | ISHARE S&P 100 INDEX | 2,421 | $770K | 0.4% | $318.07 | $230.09 | +38.2% | Exchange Traded Fund | 464287101 |
| JPIB | J P MORGAN INTL BD OPP ETF | 16,050 | $768K | 0.4% | $47.82 | $47.13 | +1.5% | Exchange Traded Fund | 46641Q852 |
| IDV | ISHARE DOW JONES INTL SELECT DIV IDX | 17,719 | $754K | 0.4% | $42.56 | $37.23 | +14.3% | Exchange Traded Fund | 464288448 |
| XLE | SECTOR SPDR-ENERGY | 12,161 | $745K | 0.4% | $61.26 | $43.69 | +40.2% | Exchange Traded Fund | 81369Y506 |
| GOOGL | ALPHABET INC CLASS A | 2,576 | $741K | 0.3% | $287.56 | $129.97 | +121.2% | Common Stock | 02079K305 |
| RTX | RTX CORPORATION | 3,565 | $688K | 0.3% | $192.90 | $71.02 | +171.6% | Common Stock | 75513E101 |
| VLUE | ISHARES MSCI USA VALUE FACTOR ETF | 4,794 | $682K | 0.3% | $142.19 | $107.97 | +31.7% | Exchange Traded Fund | 46432F388 |
| BAC | BANK OF AMERICA CORP | 13,876 | $676K | 0.3% | $48.75 | $27.63 | +76.5% | Common Stock | 060505104 |
| VOO | VANGUARD INDEX FDS S&P 500 ETF SHS | 1,080 | $645K | 0.3% | $597.55 | $282.87 | +111.2% | Exchange Traded Fund | 922908363 |
| UNP | UNION PACIFIC CORP | 2,654 | $644K | 0.3% | $242.62 | $176.32 | +37.6% | Common Stock | 907818108 |
| META | META PLATFORMS, INC | 1,110 | $635K | 0.3% | $572.13 | $572.62 | -0.1% | Common Stock | 30303M102 |
| XOM | EXXON MOBIL CORP | 3,655 | $620K | 0.3% | $169.66 | $108.17 | +56.8% | Common Stock | 30231G102 |
| BND | VANGUARD TOTAL BOND MARKET ETF | 8,277 | $610K | 0.3% | $73.64 | $72.08 | +2.2% | Exchange Traded Fund | 921937835 |
| AFL | AFLAC INC | 5,450 | $598K | 0.3% | $109.71 | $36.33 | +202.0% | Common Stock | 001055102 |
| DE | DEERE & CO COM | 1,055 | $594K | 0.3% | $563.30 | $266.03 | +111.7% | Common Stock | 244199105 |
| PNC | PNC FINANCIAL SERVICES CORP | 2,850 | $593K | 0.3% | $208.09 | $110.41 | +88.5% | Common Stock | 693475105 |
| VXUS | VANGUARD TOTAL INTL STOCK INDEX | 7,475 | $576K | 0.3% | $77.11 | $58.13 | +32.6% | Exchange Traded Fund | 921909768 |
| BIV | VANGUARD INTERMEDIATE TERM B | 7,444 | $575K | 0.3% | $77.18 | $75.43 | +2.3% | Exchange Traded Fund | 921937819 |
| PG | PROCTER & GAMBLE CO COM | 3,943 | $570K | 0.3% | $144.44 | $122.95 | +17.5% | Common Stock | 742718109 |
| MRK | MERCK & CO INC COM | 4,715 | $567K | 0.3% | $120.29 | $76.41 | +57.4% | Common Stock | 58933Y105 |
| FTRB | FEDERATED HERMES TOTAL RET BOND | 21,683 | $545K | 0.3% | $25.14 | $25.52 | -1.5% | Exchange Traded Fund | 31423L404 |
| GOOG | ALPHABET INC CLASS C | 1,889 | $542K | 0.3% | $286.86 | $239.46 | +19.8% | Common Stock | 02079K107 |
| HON | HONEYWELL INTL INC COM | 2,258 | $510K | 0.2% | $226.03 | $150.23 | +50.5% | Common Stock | 438516106 |
| IVV | ISHARE S&P 500 INDEX | 778 | $508K | 0.2% | $653.21 | $597.62 | +9.3% | Exchange Traded Fund | 464287200 |
| XLP | CONSUMER STAPLES SPDR | 6,195 | $508K | 0.2% | $81.98 | $80.64 | +1.7% | Exchange Traded Fund | 81369Y308 |
| KO | COCA COLA COMMON STOCK | 6,375 | $485K | 0.2% | $76.05 | $49.62 | +53.3% | Common Stock | 191216100 |
| FLCB | FRANKLIN US CORE BOND ETF | 22,295 | $479K | 0.2% | $21.49 | $21.38 | +0.5% | Exchange Traded Fund | 35473P553 |
| WFC | WELLS FARGO & CO NEW | 5,744 | $457K | 0.2% | $79.61 | $51.30 | +55.2% | Common Stock | 949746101 |
| ORCL | ORACLE CORP COM | 2,925 | $430K | 0.2% | $147.11 | $89.82 | +63.8% | Common Stock | 68389X105 |
| TT | TRANE TECHNOLOGIES PLC ORD SHS | 1,012 | $422K | 0.2% | $416.74 | $364.83 | +14.2% | Int'l Common Stock | G8994E103 |
| VTEB | VANGUARD MUN BD FDS | 8,374 | $418K | 0.2% | $49.89 | $49.66 | +0.5% | Exchange Traded Fund | 922907746 |
| COST | COSTCO WHOLESALE CORP | 401 | $400K | 0.2% | $996.43 | $367.29 | +171.3% | Common Stock | 22160K105 |
| KR | KROGER COMPANY COMMON | 5,367 | $388K | 0.2% | $72.36 | $48.10 | +50.4% | Common Stock | 501044101 |
| AVGO | BROADCOM INC COM | 1,212 | $375K | 0.2% | $309.51 | $235.58 | +31.4% | Common Stock | 11135F101 |
| SPY | SPDR S&P 500 ETF TRUST | 572 | $372K | 0.2% | $650.34 | $589.50 | +10.3% | Exchange Traded Fund | 78462F103 |
| DUK | DUKE ENERGY HLDG | 2,789 | $365K | 0.2% | $130.94 | $72.53 | +80.5% | Common Stock | 26441C204 |
| DIA | SPDR DOW JONES INDL AVRG ETF UT SER 1 | 775 | $359K | 0.2% | $463.19 | $274.33 | +68.8% | Exchange Traded Fund | 78467X109 |
| PM | PHILLIP MORRIS INTL INC | 2,139 | $354K | 0.2% | $165.34 | $87.07 | +89.9% | Common Stock | 718172109 |
| VFMF | VANGUARD US MULTIFACTOR | 2,227 | $345K | 0.2% | $155.07 | $126.65 | +22.4% | Exchange Traded Fund | 921935607 |
| MLM | MARTIN MARIETTA | 558 | $328K | 0.2% | $588.68 | $611.44 | -3.7% | Common Stock | 573284106 |
| COF | CAPITAL ONE FINANCIAL | 1,781 | $325K | 0.2% | $182.43 | $192.30 | -5.1% | Common Stock | 14040H105 |
| PFG | PRINCIPAL FINL GROUP | 3,404 | $307K | 0.1% | $90.11 | $67.49 | +33.5% | Common Stock | 74251V102 |
| ADI | ANALOG DEVICES | 953 | $303K | 0.1% | $318.14 | $245.77 | +29.4% | Common Stock | 032654105 |
| CASY | CASEYS GENERAL STORES | 406 | $296K | 0.1% | $727.86 | $459.22 | +58.5% | Common Stock | 147528103 |
| NEE | NEXTERA ENERGY INC | 3,180 | $295K | 0.1% | $92.88 | $88.93 | +4.4% | Common Stock | 65339F101 |
| CSPF | COHEN & STEERS PREFERRED AND INCOME ETF | 11,425 | $293K | 0.1% | $25.64 | $26.10 | -1.8% | Preferred Stock | 19249U203 |
| EFAV | ISHARES MSCI EAFE MIN VOL FACTOR ETF | 3,143 | $287K | 0.1% | $91.37 | $68.96 | +32.5% | Exchange Traded Fund | 46429B689 |
| KMI | KINDER MORGAN INC | 8,385 | $281K | 0.1% | $33.53 | $27.17 | +23.4% | Common Stock | 49456B101 |
| PZA | INVESCO EXCH TRADED FD TR II | 12,011 | $276K | 0.1% | $22.98 | $22.60 | +1.7% | Exchange Traded Fund | 46138E537 |
| SO | SOUTHERN CO COM | 2,790 | $269K | 0.1% | $96.52 | $64.35 | +50.0% | Common Stock | 842587107 |
| L | LOEWS CORP COM | 2,500 | $267K | 0.1% | $106.74 | $95.15 | +12.2% | Common Stock | 540424108 |
| CVX | CHEVRON CORPORATION | 1,256 | $260K | 0.1% | $206.90 | $181.53 | +14.0% | Common Stock | 166764100 |
| MUB | ISHARES NATIONAL MUNI BD ETF | 2,434 | $258K | 0.1% | $106.15 | $105.31 | +0.8% | Exchange Traded Fund | 464288414 |
| HCA | HCA HEALTHCARE INC COM | 535 | $253K | 0.1% | $473.24 | $389.51 | +21.5% | Common Stock | 40412C101 |
| WMT | WAL MART STORES INC COM | 2,036 | $253K | 0.1% | $124.28 | $122.82 | +1.2% | Common Stock | 931142103 |
| SPYG | SPDR SER TR PRTFLO S&P500 GW | 2,571 | $252K | 0.1% | $97.91 | $85.72 | +14.2% | Exchange Traded Fund | 78464A409 |
| ETN | EATON CORP PLC | 665 | $238K | 0.1% | $357.67 | $306.71 | +16.6% | Int'l Common Stock | G29183103 |
| GILD | GILEAD SCIENCES INC | 1,681 | $234K | 0.1% | $139.37 | $140.06 | -0.5% | Common Stock | 375558103 |
| DHR | DANAHER CORPORATION | 1,224 | $232K | 0.1% | $189.60 | $159.79 | +18.7% | Common Stock | 235851102 |
| MDT | MEDTRONIC PLC | 2,649 | $230K | 0.1% | $86.65 | $90.72 | -4.5% | Int'l Common Stock | G5960L103 |
| LNT | ALLIANT CORP STOCK | 3,178 | $228K | 0.1% | $71.76 | $54.38 | +32.0% | Common Stock | 018802108 |
| MTB | M & T BK CORP COM | 1,067 | $221K | 0.1% | $206.72 | $215.23 | -4.0% | Common Stock | 55261F104 |
| JMST | JP MORGAN ULTRA SHORT MUNI INC ETF | 4,273 | $218K | 0.1% | $50.98 | $50.69 | +0.6% | Exchange Traded Fund | 46641Q654 |
| XLU | CEF SELECT UTILITIES SPDR | 4,637 | $213K | 0.1% | $45.89 | $44.86 | +2.3% | Exchange Traded Fund | 81369Y886 |
| PWR | QUANTA SERVICES INC ORD SHS | 367 | $201K | 0.1% | $549.02 | $514.92 | +6.6% | Common Stock | 74762E102 |
| MO | ALTRIA GROUP INC | 3,042 | $201K | 0.1% | $65.99 | $64.35 | +2.5% | Common Stock | 02209S103 |
| — | BLACKROCK CORE BOND TRUST | 10,310 | $94,440 | 0.0% | $9.16 | $11.31 | — | Fixed Income ETF | 09249E101 |
| NYMXF | NYMOX PHARMACEUTICAL CORP ORD SHS Corp | 35,100 | $2,457 | 0.0% | $0.07 | $2.81 | -97.5% | Common Stock | P73398102 |