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</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>In theory, there is no difference between theory and practice.<br>In practice, there is.<o:p></o:p></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal><o:p> </o:p></p></div></blockquote></div></body></html>