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LOBBYING REPORT |
Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page
2. Address
Address1 | 1000 Maine Avenue, SW |
Address2 | Suite 500 |
City | Washington |
State | DC |
Zip Code | 20024 |
Country | USA |
3. Principal place of business (if different than line 2)
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5. Senate ID# 7543-12
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6. House ID# 315840000
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TYPE OF REPORT | 8. Year | 2022 |
Q1 (1/1 - 3/31) | Q2 (4/1 - 6/30) | Q3 (7/1 - 9/30) | Q4 (10/1 - 12/31) |
9. Check if this filing amends a previously filed version of this report
10. Check if this is a Termination Report | Termination Date |
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11. No Lobbying Issue Activity |
INCOME OR EXPENSES - YOU MUST complete either Line 12 or Line 13 | |||||||||
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12. Lobbying | 13. Organizations | ||||||||
INCOME relating to lobbying activities for this reporting period was: | EXPENSE relating to lobbying activities for this reporting period were: | ||||||||
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Provide a good faith estimate, rounded to the nearest $10,000, of all lobbying related income for the client (including all payments to the registrant by any other entity for lobbying activities on behalf of the client). | 14. REPORTING Check box to indicate expense accounting method. See instructions for description of options. | ||||||||
Method A.
Reporting amounts using LDA definitions only
Method B. Reporting amounts under section 6033(b)(8) of the Internal Revenue Code Method C. Reporting amounts under section 162(e) of the Internal Revenue Code |
Signature | Digitally Signed By: Elizabeth Dougherty |
Date | 4/20/2022 5:20:01 PM |
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code BUD
16. Specific lobbying issues
Issues relating to the Consolidated Appropriations Act 2022 (H.R. 2471).
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code DIS
16. Specific lobbying issues
Issues relating to the federal response to COVID-19, including health and safety guidelines, testing, contact tracing, virus monitoring, protection for health-vulnerable groups, vaccinations, and impact mitigation.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code ECN
16. Specific lobbying issues
Issues relating to the bipartisan infrastructure plan implementation; issues relating to the Build Back Better Act (HR 5376); issues relating to minority-owned small business-related legislation.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Scott |
Farnham |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Katie |
Sarro |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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Jonay |
Foster Holkins |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code ENV
16. Specific lobbying issues
Issues relating to climate change and risk mitigation; issues relating to permitting reform; issues relating to H.R.5376 - Build Back Better Act (provisions relating to energy, climate, and taxation).
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP), State - Dept of (DOS)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Katie |
Sarro |
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Kristen |
Silverberg |
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Matt |
Sonnesyn |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code FIN
16. Specific lobbying issues
Issues relating to exemptions from the proxy rules for proxy voting advice (Re. No. 34-89372) and Proxy Voting Advice Release No. 34-93595; issues relating to procedural requirements and resubmission thresholds under Exchange Act Rule 14a-8 (Rel. No. 34-89963); issues relating to the Securities and Exchange Commission Request for Comment on Climate Disclosures; issues relating to File No. S7-17-21; issues related to SEC proposed share repurchase disclosure rules and proposed amendments regarding Rule 10b5-1 trading plans.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Securities & Exchange Commission (SEC), Executive Office of the President (EOP)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
William |
Anderson |
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Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Maria |
Ghazal |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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Melissa |
DiMarzio |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code HCR
16. Specific lobbying issues
Issues relating to the Occupational Safety and Health Administrations COVID-19 Vaccination and Testing Emergency Temporary Standard; issues relating to the Presidents Executive Order on Ensuring Adequate COVID Safety Protocols for Federal Contractors; issues relating to COVID-19 testing availability; issues relating to public health resources and funding; issues relating to COVID-19 vaccines, testing, and other measures to protect health vulnerable groups; issues relating to legislative and administrative changes to ERISA, health benefits, health equity, and social determinants of health (SDOH), telehealth, and mental health; issues related to the Build Back Better Act (HR 5376); issues relating to the Republican Healthy Future Task Force.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Elizabeth |
Dougherty |
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Javier |
Gamboa |
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Jonay |
Foster Holkins |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code IMM
16. Specific lobbying issues
Issues relating to the DIGNIDAD (Dignity) Act (H.R. 6637) and comprehensive reform; issues relating to visa reform; issues relating to Dreamers; issues relating to Temporary Protected Status holders; issues relating to backlog issues; issues relating to Afghanistan refugee resettlement (specifically SSN numbers); issues relating to the Afghan Adjustment Act; issues relating to border security; issues relating to regulatory changes regarding H-1B and DACA; issues relating to the Administration Plans on Welcoming Ukrainians; issues relating to the DHS asylum rule; issues relating to the EAGLE Act of 2021 (H.R. 3658).
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Homeland Security - Dept of (DHS)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Melissa |
DiMarzio |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Dane |
Linn |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code LAW
16. Specific lobbying issues
Issues relating to condemning threats of violence against Historically Black Colleges and Universities H.Con. Res 70; issues relating to the Emmett Till Anti-Lynching Act.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Jonay |
Foster Holkins |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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Dane |
Linn |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code LBR
16. Specific lobbying issues
Issues relating to the House Select Committee on Economic Disparity and Fairness hearing; issues relating to workforce development and labor and employment policy, including job training programs (i.e., apprenticeships); issues relating to antitrust and competition policies; issues relating to WIOA reauthorization; issues relating to overtime regulations under the Fair Labor Standards Act.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Labor - Dept of (DOL), Executive Office of the President (EOP), Commerce - Dept of (DOC)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Dane |
Linn |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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William |
Anderson |
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Elizabeth |
Dougherty |
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Donald |
McIntosh |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code RET
16. Specific lobbying issues
Issues relating to legislative and administrative monitoring and outreach relating to retirement benefits; issues relating to SECURE 2.0.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code SCI
16. Specific lobbying issues
Issues relating to consumer data privacy legislation; issues relating to cybersecurity and artificial intelligence; issues relating to cybersecurity incident reporting; issues relating to S. 1260: U.S. Innovation and Competition Act (all provisions, including CHIPS funding); issues relating to H.R. 4521: America Creating Opportunities for Manufacturing, Pre-Eminence in Technology and Economic Strength (COMPETES) Act (all provisions, including CHIPS funding).
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Commerce - Dept of (DOC), Executive Office of the President (EOP), Homeland Security - Dept of (DHS)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
William |
Anderson |
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Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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Paul H. |
DeLaney, III |
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Maria |
Ghazal |
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Paul |
Jackson |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TAX
16. Specific lobbying issues
Issues relating to the Build Back Better Act (HR 5376) (corporate and other taxation issues); issues relating to extension of the IRC Section 174 R&D amortization; issues relating to OECD taxation of the digital economy project and potential tariff implications; issues relating to the U.S.-Chile Income Tax Treaty; issues relating to Treasury Foreign Tax Regulations; issues relating to the 2021 final foreign tax credit regulations; issues relating to the OECD Pillar 2 Model Rules; issues relating to the U.S.-Russia bilateral tax treaty; issues relating to the use of foreign tax credits in Russia; issues relating to the 2023 Biden Budget proposals.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP), Treasury - Dept of
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Scott |
Farnham |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Katie |
Sarro |
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Catherine |
Schultz |
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Kristen |
Silverberg |
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Matt |
Sonnesyn |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TRA
16. Specific lobbying issues
Issues relating to increased infrastructure investment and streamlining federal permitting processes; issues relating to the bipartisan infrastructure plan implementation; issues relating to the implementation of Infrastructure Investment and Jobs Act.
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Scott |
Farnham |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Katie |
Sarro |
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Kristen |
Silverberg |
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Matt |
Sonnesyn |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code TRD
16. Specific lobbying issues
Issues relating to the United States-Mexico-Canada Agreement Implementation Act (all provisions) and agreement implementation; issues relating to U.S.-China trade and economic relations and Phase One agreement implementation; issues related to the U.S.-EU Trade and Technology Council and work plan; issues relating to U.S.-EU privacy shield negotiations; issues relating to potential trade negotiations including proposed Indo-Pacific Economic Framework and a UK trade agreement; issues relating to tariffs under section 232 of the 1962 Trade Act and under section 301 of the 1974 Trade Act; issues relating to digital services tax and trade issues; issues relating to WTO reform proposals; issues relating to export controls, technology and data restrictions, and national security; issues relating to COVID-19-related trade barrier disruptions, supply chain resilience, and innovation and intellectual property rights, distribution, and logistics trade issues, including WTO negotiations; issues relating to S. 1260: U.S. Innovation and Competition Act (all provisions); issues relating to the renewal of the Generalized System of Preferences bill (S. 4729) and the Miscellaneous Tariff legislation; issues related to H.R. 4037 - Trade Preferences and American Manufacturing Competitiveness Act of 2021 (all provisions); issues relating to H.R. 3975 - Generalized System of Preferences and Miscellaneous Tariff Bill Modernization Act of 2021 (all provisions); issues relating to climate, environment and trade policy issues including carbon border adjustment issues; issues relating to E.O. 14017: America's Supply Chains (generally) and executive branch supply chain congestion relief and resilience policies; issues relating to H.R. 4521: America Creating Opportunities for Manufacturing, Pre-Eminence in Technology and Economic Strength (COMPETES) Act (all provisions); monitoring on issues relating to Russia sanctions; monitoring on Ending Importation of Russian Oil Act (H.R. 6968); monitoring on Suspending Normal Trade relations with Russia and Belarus Act (H.R. 7108).
17. House(s) of Congress and Federal agencies Check if None
U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP), U.S. Trade Representative (USTR), State - Dept of (DOS), Commerce - Dept of (DOC)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Corey |
Astill |
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Andrew |
Beilein |
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Josh |
Bolten |
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Paul H. |
DeLaney, III |
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Scott |
Farnham |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code CIV
16. Specific lobbying issues
Issues relating to H.R. 6843: the Building Civic Bridges Act; issues relating to voting rights.
17. House(s) of Congress and Federal agencies Check if None
U.S. HOUSE OF REPRESENTATIVES, Executive Office of the President (EOP)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Jonay |
Foster Holkins |
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Paul |
Jackson |
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Sarah |
Linden |
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Dane |
Linn |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.
15. General issue area code FOR
16. Specific lobbying issues
Issues relating to humanitarian aid for Ukraine; monitoring on Federal Contracting for Peace and Security Act (H.R. 7185).
17. House(s) of Congress and Federal agencies Check if None
U.S. HOUSE OF REPRESENTATIVES, Homeland Security - Dept of (DHS)
18. Name of each individual who acted as a lobbyist in this issue area
First Name | Last Name | Suffix | Covered Official Position (if applicable) | New |
Andrew |
Beilein |
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Josh |
Bolten |
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Javier |
Gamboa |
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Paul |
Jackson |
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Sarah |
Linden |
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Dane |
Linn |
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Matthew |
Miller |
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Kristen |
Silverberg |
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Matthew |
Spikes |
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Nicole |
Vasilaros |
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19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None
Information Update Page - Complete ONLY where registration information has changed.
20. Client new address
Address |
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City |
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State |
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Zip Code |
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Country |
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21. Client new principal place of business (if different than line 20)
City |
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State |
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Zip Code |
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Country |
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22. New General description of client’s business or activities
LOBBYIST UPDATE
23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client
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1 |
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3 |
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2 |
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4 |
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ISSUE UPDATE
24. General lobbying issue that no longer pertains
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AFFILIATED ORGANIZATIONS
25. Add the following affiliated organization(s)
Internet Address:
Name | Address |
Principal Place of Business (city and state or country) |
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26. Name of each previously reported organization that is no longer affiliated with the registrant or client
1 | 2 | 3 |
FOREIGN ENTITIES
27. Add the following foreign entities:
Name | Address |
Principal place of business (city and state or country) |
Amount of contribution for lobbying activities | Ownership percentage in client | ||||||||||
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% |
28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization
1 | 3 | 5 |
2 | 4 | 6 |
CONVICTIONS DISCLOSURE
29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery,
extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?
Lobbyist Name | Description of Offense(s) |