Ghannam Family, LLC Petitioner Vs. City Of Warren Respondent
- Petitioner
- Ghannam Family, LLC
- Respondent
- City Of Warren
Case overview
- Docket number
- 26-001117-TT
- Status
- Answer Due
- CaseType
- ET Property
- Division
- ET
- County
- Macomb
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Answer was received | RESP | Not recorded | 09/30/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Proof of service of petition was received. | PET | Not recorded | 09/02/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 07/21/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number ET | Not recorded | Not recorded | 07/21/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 05/19/2026 | $400.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL Ghannam Family, LLC, Petitioner, v City of Warren, Respondent. Docket No. 26-001117 _____________________________________________________________________________/ PETER ELLENSON (P47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 (248) 406-4443 LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) HALLAHAN & ASSOCIATES, P.C. Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 (248) 731-3089 _____________________________________________________________________________/ ANSWER TO PETITION AND AFFIRMATIVE DEFENSES ANSWER Respondent, City of Warren, by and through its attorneys, Hallahan & Associates, P.C., responds to the allegations made in Petitioner’s Petition as follows: 1. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 1 and, therefore, leaves Petitioner to its proofs. 2. Respondent lacks the information and knowledge necessary to respond to the truth of the allegations set forth in Paragraph 2 and, therefore, leaves Petitioner to its proofs. 3. Respondent admits the allegations in Paragraph 3. 4. Respondent admits the allegations in Paragraph 4. 5. Respondent admits the allegations in Paragraph 5.
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Entire Tribunal Property Tax Answer Page 2 of 4 6. Respondent acknowledges Petitioner’s beliefs as to the issues in this appeal but denies that those issues have merit and further denies that Petitioner is entitled to any relief. 7. Respondent acknowledges Petitioner identification of the 2026 tax year as being at issue but denies an issue with the identified tax year. 8. Respondent neither admits nor denies the necessity of a protest to the Board of Review as the General Property Tax Act speaks for itself. 9. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 2026 $1,162,520 $581,260 $423,002 10. Respondent contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $1,162,520 $581,260 $423,002 11. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 2026 $0 $0 $0 12. Petitioner is not entitled to the relief requested in Paragraph 12 for the reason that Petitioner’s amounts do not reflect the accurate valuations for this property. Furthermore, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. 13. Respondent denies the allegations in Paragraph 13 for the reason that the same are untrue. In further answer, the assessed, state equalized and/or taxable values do not exceed permitted amounts, do not exceed the percentage for true cash value permitted by law, were correctly determined and are based upon correct application of proper principles, and the values and Respondent’s mode of assessment are non-discriminatory and constitutional. WHEREFORE, Respondent, City of Warren, requests the Tribunal dismiss the Petition, affirm Respondent’s assessed and taxable values, subject to county and state equalization, and award Respondent its costs and attorney fees.
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Entire Tribunal Property Tax Answer Page 3 of 4 HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan______________ LAURA M. HALLAHAN (P42101) SETH A. O’LOUGHLIN (P80257) KELSEA M. MELCHER (P85821) Attorneys for Respondent 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302 Dated: September 30, 2026 (248) 731-3089 AFFIRMATIVE DEFENSES Respondent, City of Warren, asserts the following affirmative defenses: 1. Petitioner fails to allege specific and sufficient facts to set forth a cause of action against Respondent and to support its claim for relief. 2. The Tribunal is charged with finding a property’s true cash value to determine the property’s lawful assessment. Alhi Development Co v Orion Twp, 110 Mich App 764, 767 (1981). 3. Petitioner has the burden of establishing the property’s true cash value. See MCL 205.737(3) and Kern v Pontiac Twp, 93 Mich App 612 (1974). 4. Petitioner has failed to allege specific and sufficient facts to establish fraud, error of law, discrimination, application of wrong principles, or illegality on the part of Respondent or its agents. 5. Petitioner has failed to allege that the mode and method of assessing the subject property fails to conform to the mode and method applied in the case of all other properties in Respondent’s taxing unit for the year in question. 6. Petitioner has failed to show that any factor other than fifty percent (50%) was applied to the true cash value of Petitioner’s property, as well as all others, to arrive at the respective assessments appearing on the roll, and also fails to allege specific and sufficient facts to support its allegations that the property’s taxable value is improper. 7. Petitioner asks the Tribunal to grant it preference by application of a self-chosen method of assessment contrary to the intent, purpose and law of this State.
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Entire Tribunal Property Tax Answer Page 4 of 4 8. Petitioner, in essence, asks the Tribunal to grant it an illegal preference by application of a method of assessment different from that employed in the assessment of other properties in Respondent’s taxing unit. 9. Petitioner, in essence, seeks by
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Respondent MTT DOCKET NO. 26-001117 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Local Unit of Government City Of Warren (MACOMB) First Name M.I. Last Name Home Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Attorney/Authorized Representative’s Contact Information First Name Laura M.I. Last Name Hallahan Firm Name (if any) Hallahan & Associates PC Address (No., Street, P.O. Box or Rural Route) 1750 S. Telegraph Road, Suite 202 City or Town Bloomfield Hills State Michigan ZIP Code 48302 Telephone Number 248-731-3089 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mtt@hallahanlaw.com Electronic Signature *Typing your name below will serve as your signature Respondent or Authorized Attorney/Representative’s Signature: /s/Kelsea M. Melcher /s/
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ _______________________________ _______________________________ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR _____________________________, Petitioner(s) MICHIGAN TAX TRIBUNAL v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE FOR PROPERTY TAX PETITION *To be filed after the Tribunal issues the Notice of Docket Number* ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the Petition relative to the above-captioned matter upon: [Provide name and address of the following entities] 1. Assessor (via certified mail): 2. City Clerk or Township Supervisor/Clerk (via certified mail): 3. County Equalization Director (via first class mail or personal service): 4. County Clerk (via first class mail or personal service): 5. Secretary of the local school board (via first class mail or personal service): 6. State Treasurer (via first class mail): Michigan Department of Treasury, State Treasurer 430 W. Allegan Lansing, MI 48922 [Signature of person who is serving/mailing copy] [Print/type name of person serving/mailing copy] MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ghannam Family, LLC 26-001117 City of Warren Peter Ellenson September 4, 2026 Warren Assessor, 1 City Square #310, Warren, MI 48093 Warren Clerk, 1 City Square Ste 205, Warren, MI 48093 Macomb County Equalization Director, 1 S Main St 6th floor, Mt Clemens, MI 48043 Macomb County Clerk, 120 N Main Street, Mt Clemens, MI 48043 Secretary of the Board, Warren Consolidated Schools, 31300 Anita Dr., Warren, MI 48093 /s/ Peter Ellenson Peter Ellenson
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-001117 Is this case currently pending in the Small Claims Division? No Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: Ghannam Family - Warren - POS 2026 ET Petition Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GHANNAM FAMILY, LLC, Petitioner, v MTT Dkt. No. CITY OF WARREN, Parcel No. 12 13 01 228 023 Respondent. ______________________________________/ PETER ELLENSON (P 47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 248 406 4443 peter@ellensonlaw.com ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2026 NOW COMES Petitioner, GHANNAM FAMILY, LLC through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 12 13 01 228 023, located at 32801 Hayes, Warren, MI 48088. 2. Petitioner’s principal office address is 19424 Gerald St., Northville, MI 48167. 3. Respondent City of Warren assesses and collects the ad valorem property taxes associated with the subject parcels. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Macomb County. 6. This appeal involves the property’s true cash and taxable values. 7. The tax year at issue is 2026.
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8. No Board of Review petition was filed or required. 9. The 2026 values for the subject property as established by the Respondent at its March 2026 Board of Review are: True Cash Value Assessed Value Taxable Value 1,162,520 581,260 432,002 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 600,000 300,000 300,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 562,520 281,260 132,002 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: May 19, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Ghannam Family, LLC Home Address (No., Street, P.O. Box or Rural Route) 19424 Gerald City or Town Northville State Michigan ZIP Code 48167 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Peter M.I. Last Name Ellenson Firm Name (if any) Peter Ellenson PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 32801 Hayes Warren
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48088 Taxing Authority (City or Township) City Of Warren (MACOMB) County Macomb If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 12 13 01 228 023 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 581260 Current Taxable Value as established by the Board of Review: 423002 What do you believe is the fair market value (also known as True Cash Value)? 600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 300000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 300000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Peter Ellenson Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26051986126634 Supporting Waiver Documents:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Ghannam Family, LLC, Petitioner, MICHIGAN TAX TRIBUNAL v MTT Docket No.: 26-001117 City Of Warren, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted docket number has been assigned to that petition. This docket number shall be noted on the petition and the petition shall be served within 45 days of the issuance of this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served when filed. A proof of service shall also be filed with the Tribunal within 45 days of the issuance of this notice evidencing the service of the petition. If you submitted a proof of service with the petition, you must still serve the petition and file a second proof of service including the docket number, pursuant to this notice. Failure to serve the petition and file a proof of service within 45 days of the issuance of the notice may result in the dismissal of this case. Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 days after the date of service of the petition with noted docket number.” Failure to do so will result in Respondent being placed in default. The docket number also needs to be noted on all other documents submitted in this case. Further, the assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with statutory requirements or the Tribunal’s rules. By: Tribunal Clerk Entered: July 21, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN TAX TRIBUNAL GHANNAM FAMILY, LLC, Petitioner, v MTT Dkt. No. CITY OF WARREN, Parcel No. 12 13 01 228 023 Respondent. ______________________________________/ PETER ELLENSON (P 47383) LAW OFFICE OF PETER ELLENSON, P.C. Attorney for Petitioner 30500 Northwestern Highway, Suite 500 Farmington Hills, MI 48334 248 406 4443 peter@ellensonlaw.com ______________________________________/ ENTIRE TRIBUNAL TAX PETITION – TY 2026 NOW COMES Petitioner, GHANNAM FAMILY, LLC through its attorney, PETER ELLENSON, and states as follows in support of this Petition: 1. Petitioner is a party in interest with respect to the property taxes for the following parcel number: 12 13 01 228 023, located at 32801 Hayes, Warren, MI 48088. 2. Petitioner’s principal office address is 19424 Gerald St., Northville, MI 48167. 3. Respondent City of Warren assesses and collects the ad valorem property taxes associated with the subject parcels. 4. The subject property is classified as commercial improved (201). 5. The subject property is located in Macomb County. 6. This appeal involves the property’s true cash and taxable values. 7. The tax year at issue is 2026.
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8. No Board of Review petition was filed or required. 9. The 2026 values for the subject property as established by the Respondent at its March 2026 Board of Review are: True Cash Value Assessed Value Taxable Value 1,162,520 581,260 432,002 10. Petitioner contends that the values for the subject property are: True Cash Value Assessed Value Taxable Value 600,000 300,000 300,000 11. The values in dispute for the subject property are: True Cash Value Assessed Value Taxable Value 562,520 281,260 132,002 12. Petitioner requests that this Honorable Tribunal order the assessing entity to correct its tax rolls to reflect taxable, assessed and state equalized values as indicated above (or on the attached supplement) to issue refunds as appropriate, and to pay interest and costs. 13. The basis for the requested relief is that the assessed and taxable values exceed 50% of the true cash value of the subject property. Respectfully submitted, /s/ Peter Ellenson _______________________________ Date: May 19, 2026 PETER ELLENSON (P 47383) Attorney for Petitioner 248 406 4443 peter@ellensonlaw.com
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Organization Local Unit of Government First Name M.I. Last Name/Company Name Ghannam Family, LLC Home Address (No., Street, P.O. Box or Rural Route) 19424 Gerald City or Town Northville State Michigan ZIP Code 48167 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 2: Attorney/Authorized Representative’s Contact Information First Name Peter M.I. Last Name Ellenson Firm Name (if any) Peter Ellenson PC Address (No., Street, P.O. Box or Rural Route) 30500 Northwestern Highway Suite 500 City or Town Farmington Hills State Michigan ZIP Code 48334 Telephone Number 2484064443 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) peter@ellensonlaw.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you appealing? 1 Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 32801 Hayes Warren
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Michigan 48088 Taxing Authority (City or Township) City Of Warren (MACOMB) County Macomb If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 12 13 01 228 023 Classification of Property: Real (check one) Commercial (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 581260 Current Taxable Value as established by the Board of Review: 423002 What do you believe is the fair market value (also known as True Cash Value)? 600000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 300000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 300000 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Peter Ellenson Payment Information Amount: 400 Success: True Message: "" Waiver Code: Transaction Number: 26051986126634 Supporting Waiver Documents:
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