Keystone Dental Inc.
Saved only in this browser. No account or alerts.
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Centers for Medicare & Medicaid Services, Open Payments
These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state.
Page 9 of 14; records 401–450 of 671 matching records. This page contains 50 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.
IndustryPayments · General Payments
Keystone Dental Inc.
CMS reporting company ID 100000005542
General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types
Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00
Page 9 of 14; records 401–450 of 671 matching records. This page contains 50 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/company/100000005542?year=2020&recipient=all&page=9#records-h
CMS source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019
Cite these filtered records
The citation includes this program year, filters, data edition, and page of results.
- Plain
- Keystone Dental Inc., CMS reporting company ID 100000005542. General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 9 of 14; records 401–450 of 671 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/company/100000005542?year=2020&recipient=all&page=9#records-h. Source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019.
- APA 7
- IndustryPayments. (2026). Keystone Dental Inc., CMS reporting company ID 100000005542. General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 9 of 14; records 401–450 of 671 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/company/100000005542?year=2020&recipient=all&page=9#records-h. Source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019.
- Bluebook
- Keystone Dental Inc., CMS reporting company ID 100000005542, IndustryPayments, General Payments, PY2020; Recipient scope: All recipient types; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 9 of 14; records 401–450 of 671 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/a08c4b30-5cf3-4948-ad40-36f404619019. https://industrypayments.org/company/100000005542?year=2020&recipient=all&page=9#records-h.
Centers for Medicare & Medicaid Services, Open Payments
Citation formats are provided for reference; check the requirements of your publication.
Payment records · PY2020
Date, newest first, then reporting company; values as published by CMS.
General Payments · PY2020 · All recipient types · CMS publication 2026-06-30
671 matching records · $250,133.09 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.
Showing records 401–450 of 671.
| Recipient | Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|---|
| HASSAN ASGHAR Physician / non-physician practitioner | Keystone Dental Inc. | $449.30 | 02/14/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007403 | CMS |
| MARY A DELSOL Physician / non-physician practitioner | Keystone Dental Inc. | $15.96 | 02/14/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007441 | CMS |
| DAVID BRIAN WILLIAMS Physician / non-physician practitioner | Keystone Dental Inc. | $13.84 | 02/13/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007299 | CMS |
| CRAIG C THIEDE Physician / non-physician practitioner | Keystone Dental Inc. | $44.55 | 02/13/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007301 | CMS |
| PETER RAMIREZ ESPINOZA Physician / non-physician practitioner | Keystone Dental Inc. | $15.51 | 02/13/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007379 | CMS |
| WILLIAM T MYERS Physician / non-physician practitioner | Keystone Dental Inc. | $26.94 | 02/13/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007465 | CMS |
| JOHN F LANDIS Physician / non-physician practitioner | Keystone Dental Inc. | $280.33 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006713 | CMS |
| ROBERT BLACKWELL Physician / non-physician practitioner | Keystone Dental Inc. | $11.58 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006905 | CMS |
| HANS SPERLING Physician / non-physician practitioner | Keystone Dental Inc. | $37.74 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007281 | CMS |
| KATHLEEN MARIE HANSEN Physician / non-physician practitioner | Keystone Dental Inc. | $11.58 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007409 | CMS |
| KEON AHGHAR Physician / non-physician practitioner | Keystone Dental Inc. | $13.78 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007451 | CMS |
| FIELFER L MURGA Physician / non-physician practitioner | Keystone Dental Inc. | $24.17 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007633 | CMS |
| MOHAMEDTAREK A OMRAN Physician / non-physician practitioner | Keystone Dental Inc. | $11.58 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007701 | CMS |
| STEVE A GALELLA Physician / non-physician practitioner | Keystone Dental Inc. | $41.03 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007727 | CMS |
| JOSEPH M HILDEBRAND Physician / non-physician practitioner | Keystone Dental Inc. | $14.34 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007745 | CMS |
| BENJAMIN TODD TINGEY Physician / non-physician practitioner | Keystone Dental Inc. | $18.69 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007761 | CMS |
| ROGER D SOHN Physician / non-physician practitioner | Keystone Dental Inc. | $50.26 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007777 | CMS |
| TANIA ARTHUR Physician / non-physician practitioner | Keystone Dental Inc. | $25.49 | 02/12/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007955 | CMS |
| MICHAEL GERLACH Physician / non-physician practitioner | Keystone Dental Inc. | $80.10 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006647 | CMS |
| SCOTT EDWARD PRAWAT Physician / non-physician practitioner | Keystone Dental Inc. | $36.00 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006733 | CMS |
| JAMES C MARTIN Physician / non-physician practitioner | Keystone Dental Inc. | $15.61 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006881 | CMS |
| JONATHAN MICHAEL RICHTER Physician / non-physician practitioner | Keystone Dental Inc. | $25.60 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006909 | CMS |
| JOAN C SCHMITT Physician / non-physician practitioner | Keystone Dental Inc. | $30.23 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006929 | CMS |
| DONALD D DINELLO Physician / non-physician practitioner | Keystone Dental Inc. | $22.08 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006951 | CMS |
| ARUNA AVANTI Physician / non-physician practitioner | Keystone Dental Inc. | $12.13 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006965 | CMS |
| JAMES A KRAUS Physician / non-physician practitioner | Keystone Dental Inc. | $30.40 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006983 | CMS |
| SABLE ANNE- MARIE MUNTEAN Physician / non-physician practitioner | Keystone Dental Inc. | $49.51 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007117 | CMS |
| ROBERT C BOSACK Physician / non-physician practitioner | Keystone Dental Inc. | $37.09 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007119 | CMS |
| GAYLE K BRADSHAW Physician / non-physician practitioner | Keystone Dental Inc. | $24.54 | 02/11/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007723 | CMS |
| DARIO ENRIQUE GONZALEZ Physician / non-physician practitioner | Keystone Dental Inc. | $174.25 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006773 | CMS |
| ANCY VERDIER Physician / non-physician practitioner | Keystone Dental Inc. | $12.28 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006945 | CMS |
| STAFFORD GARFIELD CONLEY JR. Physician / non-physician practitioner | Keystone Dental Inc. | $76.59 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006985 | CMS |
| ADAM WEISS Physician / non-physician practitioner | Keystone Dental Inc. | $41.26 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007057 | CMS |
| ROBERT G HALE Physician / non-physician practitioner | Keystone Dental Inc. | $17.49 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007101 | CMS |
| JOHN COREY Physician / non-physician practitioner | Keystone Dental Inc. | $40.06 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007227 | CMS |
| SREENIVAS KOKA Physician / non-physician practitioner | Keystone Dental Inc. | $1,700.00 | 02/10/2020 | Grant | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007529 | CMS |
| THOMAS PAUL NORDONE Physician / non-physician practitioner | Keystone Dental Inc. | $33.13 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007669 | CMS |
| SEAN ROBERT CARL FLEMING Physician / non-physician practitioner | Keystone Dental Inc. | $24.75 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007693 | CMS |
| VICTOR M MANON Physician / non-physician practitioner | Keystone Dental Inc. | $12.02 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007835 | CMS |
| ROBERT F STANTON Physician / non-physician practitioner | Keystone Dental Inc. | $12.02 | 02/10/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007961 | CMS |
| YUDI S SUGIONO Physician / non-physician practitioner | Keystone Dental Inc. | $73.06 | 02/09/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007087 | CMS |
| AI KHIEM VO Physician / non-physician practitioner | Keystone Dental Inc. | $89.59 | 02/08/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006689 | CMS |
| TIMOTHY A BACSA Physician / non-physician practitioner | Keystone Dental Inc. | $22.94 | 02/08/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006971 | CMS |
| CARRIE ELLEN PUMPHREY Physician / non-physician practitioner | Keystone Dental Inc. | $22.94 | 02/08/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007415 | CMS |
| BETSY CRANDALL Physician / non-physician practitioner | Keystone Dental Inc. | $22.94 | 02/08/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007537 | CMS |
| MARK R STEVENSON Physician / non-physician practitioner | Keystone Dental Inc. | $22.94 | 02/08/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007773 | CMS |
| EDGAR E NAVARRETE Physician / non-physician practitioner | Keystone Dental Inc. | $11.17 | 02/07/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720006973 | CMS |
| LEO A TOKARCZYK Physician / non-physician practitioner | Keystone Dental Inc. | $63.04 | 02/07/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007065 | CMS |
| HOWARD F COOKE Physician / non-physician practitioner | Keystone Dental Inc. | $267.29 | 02/07/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007257 | CMS |
| HARVEY SPENCER Physician / non-physician practitioner | Keystone Dental Inc. | $12.20 | 02/07/2020 | Food and Beverage | No dispute reported | Delay: No Change: CHANGED | 06/30/2026 | 720007335 | CMS |
Practitioner overview · all loaded program years
4,943 providers listed 13,730 records General Payments
General Payments to practitioners — all loaded program years
- Category: General Payments
- Program years: 2019, 2020, 2021, 2022, 2023, 2024, 2025
- Record count: 13,730
- Providers listed: 4,943
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
Coverage: program years 2019–2025, General Payments only, reported to physicians and non-physician practitioners. Payments to teaching hospitals are not included in these practitioner figures. Each figure is labeled with its category and program year; categories are never combined.
Practitioner payments by program year
| Program year | Reported | Records | Providers | Detail |
|---|---|---|---|---|
| PY2019 | $490,203.08 | 1,821 | 1,768 | This company in PY2019 → |
| PY2020 | $250,133.09 | 671 | 636 | This company in PY2020 → |
| PY2021 | $351,477.91 | 2,022 | 917 | This company in PY2021 → |
| PY2022 | $502,027.57 | 2,993 | 1,339 | This company in PY2022 → |
| PY2023 | $802,292.77 | 2,864 | 1,296 | This company in PY2023 → |
| PY2024 | $492,657.38 | 2,005 | 1,068 | This company in PY2024 → |
| PY2025 | $187,512.47 | 1,354 | 771 | This company in PY2025 → |
By recipient specialty (43)
Sorted by name; identical names by identifier.
Allopathic & Osteopathic Physicians 24 specialties 161 providers
- Anesthesiology 4
- Colon & Rectal Surgery 1
- Emergency Medicine 3
- Family Medicine 5
- General Practice 7
- Hospitalist 1
- Internal Medicine 5
- Internal Medicine · Cardiovascular Disease 1
- Internal Medicine · Gastroenterology 1
- Internal Medicine · Geriatric Medicine 1
- Internal Medicine · Nephrology 1
- Ophthalmology 1
- Ophthalmology · Retina Specialist 2
- Oral & Maxillofacial Surgery 110
- Pathology · Anatomic Pathology & Clinical Pathology 1
- Pediatrics 2
- Pediatrics · Pediatric Critical Care Medicine 1
- Pediatrics · Pediatric Hematology-Oncology 1
- Plastic Surgery 2
- Psychiatry & Neurology · Neurology 3
- Radiology · Diagnostic Radiology 2
- Radiology · Radiation Oncology 2
- Surgery 3
- Urology 1
Chiropractic Providers 1 specialty 2 providers
Dental Providers 13 specialties 4,755 providers
- Dental Hygienist 1
- Dentist 1,310
- Dentist · Dental Public Health 4
- Dentist · Endodontics 32
- Dentist · General Practice 1,784
- Dentist · Oral and Maxillofacial Pathology 28
- Dentist · Oral and Maxillofacial Radiology 3
- Dentist · Oral and Maxillofacial Surgery 691
- Dentist · Orofacial Pain 1
- Dentist · Orthodontics and Dentofacial Orthopedics 15
- Dentist · Pediatric Dentistry 10
- Dentist · Periodontics 589
- Dentist · Prosthodontics 287
Eye and Vision Services Providers 1 specialty 3 providers
Physician Assistants & Advanced Practice Nursing Providers 3 specialties 8 providers
Podiatric Medicine & Surgery Service Providers 1 specialty 1 providers
Providers listed (4,943)
Sorted by name; identical names by identifier.
| Provider | Specialty | State | Records reported by this company |
|---|---|---|---|
| A J SMITH JR. | Dental Providers|Dentist|General Practice | KY | 1 |
| A SIDNEY LYONS | Dental Providers|Dentist|Periodontics | PA | 1 |
| AARON A JARVIS | Dental Providers|Dentist|General Practice | AZ | 1 |
| AARON BENJAMIN HARDING | Dental Providers|Dentist|Prosthodontics | OH | 1 |
| AARON C EVENS | Dental Providers|Dentist | FL | 2 |
| AARON CLARK NELSON | Dental Providers|Dentist|Periodontics | AZ | 2 |
| AARON DALE CARDINAL | Dental Providers|Dentist | IN | 1 |
| AARON DENNIS LAWS | Dental Providers|Dentist|General Practice | AZ | 1 |
| AARON ELKOWITZ | Dental Providers|Dentist | NY | 4 |
| AARON EUGENE QUITMEYER | Allopathic & Osteopathic Physicians|Oral & Maxillofacial Surgery | VA | 14 |
| AARON G SEGAL | Dental Providers|Dentist|Prosthodontics | PA | 1 |
| AARON L WILKINS | Dental Providers|Dentist|General Practice | IN | 1 |
| AARON M GROSS | Dental Providers|Dentist|General Practice | CT | 12 |
| AARON MATTHEW CHENETTE | Dental Providers|Dentist|General Practice | MA | 2 |
| AARON P GOODMAN | Dental Providers|Dentist|General Practice | CO | 1 |
| AARON PARTHA SARATHY | Dental Providers|Dentist|Oral and Maxillofacial Surgery | SC | 2 |
| AARON TIMOTHY BROWN | Dental Providers|Dentist | KY | 1 |
| AARON WILDUNG | Dental Providers|Dentist|General Practice | AZ | 1 |
| AARON Z RAPPS | Dental Providers|Dentist|General Practice | NJ | 1 |
| AARON ZEEVI | Dental Providers|Dentist|General Practice | MI | 4 |
| ABBAS BAIZ | Dental Providers|Dentist | MI | 1 |
| ABDALLAH AWADA | Dental Providers|Dentist|Prosthodontics | VA | 1 |
| ABDI SAMENI | Dental Providers|Dentist|General Practice | CA | 1 |
| ABDOLLAH MOSHREFI | Dental Providers|Dentist|Periodontics | CA | 3 |
| ABDULLAH SAYED | Dental Providers|Dentist|Periodontics | MI | 1 |
| ABHISHEK PATEL | Dental Providers|Dentist|General Practice | PA | 1 |
| ABIODUN O ADESANYA | Dental Providers|Dentist|General Practice | MD | 1 |
| ABRIAN ANDRE GONZALEZ | Dental Providers|Dentist | MA | 1 |
| ACE JOVANOVSKI | Dental Providers|Dentist|Prosthodontics | TX | 2 |
| ADA YOJANA PARRA | Dental Providers|Dentist|Prosthodontics | FL | 2 |
| ADAM A SHBEB | Dental Providers|Dentist|General Practice | FL | 8 |
| ADAM B CHRISTMAN | Dental Providers|Dentist|Periodontics | IN | 1 |
| ADAM D CLOCK | Dental Providers|Dentist|General Practice | IN | 2 |
| ADAM D FISHER | Dental Providers|Dentist|Oral and Maxillofacial Surgery | MI | 1 |
| ADAM D GOLDSTEIN | Dental Providers|Dentist | VA | 1 |
| ADAM D HOUSER | Allopathic & Osteopathic Physicians|Internal Medicine | NC | 1 |
| ADAM DAVID ALMEIDA | Dental Providers|Dentist|General Practice | CO | 2 |
| ADAM EDWARD PIOTROWSKI | Dental Providers|Dentist | MI | 1 |
| ADAM FOLECK | Dental Providers|Dentist|General Practice | VA | 1 |
| ADAM J BROWN | Dental Providers|Dentist|General Practice | GA | 1 |
| ADAM J GARFINKLE | Dental Providers|Dentist | CA | 1 |
| ADAM JANETTE | Dental Providers|Dentist|Oral and Maxillofacial Surgery | CA | 1 |
| ADAM JOSEPH ROCA | Dental Providers|Dentist|General Practice | VA | 1 |
| ADAM K SQUICQUERO | Dental Providers|Dentist|General Practice | GA | 1 |
| ADAM KWIATKOWSKI | Dental Providers|Dentist|General Practice | CO | 13 |
| ADAM LEE FREEDMAN | Dental Providers|Dentist|General Practice | NY | 3 |
| ADAM LOTTES | Dental Providers|Dentist | IN | 1 |
| ADAM MICHAEL HOGAN | Dental Providers|Dentist|General Practice | VA | 1 |
| ADAM P MCCORMICK | Dental Providers|Dentist|Oral and Maxillofacial Surgery | UT | 1 |
| ADAM PAUL VITELLI | Dental Providers|Dentist | MD | 1 |