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“I admit I was very envious each year when






P. O. Box 120155, Grand Rapids, MI 49528-0103
patricks@prspc.net
www.prspc.net *** www.businesslawgr.com
TEL: 616-540-8329 FAX: 866-253-1493



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Patrick R. Sughroue, P.C., a member of The Business Law Group