www.psc.state.fl.us - /library/filings/2011/09056-2011/Support/110138.Exhibit138/Non-Confidential for PODS 1-74 Disk II/Non-Confidential/OPC POD_004-005/C/C-21/

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 7/28/2011  4:54 PM        39352 C-21 for Regulatory.xlsx
 7/28/2011  4:57 PM        97773 C-21 work paper A.xlsx
 1/26/2011  6:44 PM        29696 C-21 work paper B.xls
 1/26/2011  6:45 PM        38912 C-21 work paper C.xls