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20111209_01To: City of Northampton, Office of Planning and Development Re: Combining of parcels for tax purposes Date: December 9, 2011 To whom it concerns: Please combine the following parcels for tax purposes: 31D- 099 -805 31D- 099 -803 Thank you for your cooperation in this matter. Jeff Palm President Palm Holdings, LLC 46 Maple Ridge Road Florence, MA 01060 (413) 586 -7158