Unitholders of Cathedral Energy Services Income Trust are paid monthly distributions. The following is our history of distribution payments. For completed years, unitholder income tax information related to distributions is enclosed below:
| Record Date | Payment Date | Form of Distribution | Amount | Year-To-Date |
| 31-Jan-08 | 15-Feb-08 | Cash | $0.07 | $0.07 |
| 29-Feb-08 | 17-Mar-08 | Cash | $0.07 | $0.14 |
| 31-Mar-08 | 15-Apr-08 | Cash | $0.07 | $0.21 |
| 30-Apr-08 | 15-May-08 | Cash | $0.07 | $0.28 |
| 31-May-08 | 16-Jun-08 | Cash | $0.07 | $0.35 |
| 30-Jun-08 | 15-Jul-08 | Cash | $0.07 | $0.42 |
| 31-Jul-08 | 15-Aug-08 | Cash | $0.07 | $0.49 |
| Record Date | Payment Date | Form of Distribution | Amount | Year-To-Date |
| 31-Jan-07 | 15-Feb-07 | Cash | $0.07 | $0.07 |
| 28-Feb-07 | 15-Mar-07 | Cash | $0.07 | $0.14 |
| 31-Mar-07 | 16-Apr-07 | Cash | $0.07 | $0.21 |
| 30-Apr-07 | 15-May-07 | Cash | $0.07 | $0.28 |
| 31-May-07 | 15-Jun-07 | Cash | $0.07 | $0.35 |
| 30-Jun-07 | 16-Jul-07 | Cash | $0.07 | $0.42 |
| 31-Jul-07 | 16-Aug-07 | Cash | $0.07 | $0.49 |
| 31-Aug-07 | 17-Sep-07 | Cash | $0.07 | $0.56 |
| 30-Sep-07 | 15-Oct-07 | Cash | $0.07 | $0.63 |
| 31-Oct-07 | 15-Nov-07 | Cash | $0.07 | $0.70 |
| 30-Nov-07 | 17-Dec-07 | Cash | $0.07 | $0.77 |
| 31-Dec-07 | 15-Jan-08 | Cash | $0.07 | $0.84 |
Tax Information
The following information is intented to aside holders of trust units (“Unitholders”) of Cathedral Energy Services Income Trust (“the Trust”) in the preparation of their income tax returns. This information is of a general nature only and is not intended to be, nor should it be construed to be, legal or tax advice to any Unitholder, or potential Unitholder of the Trust. Unitholders and potential Unitholders should consult with their own tax advisors with respect to their particular circumstances.
The following information provided by the Trust is intended to assist Canadian resident Unitholders who are individuals in reporting distributions from the Trust for preparation of their 2007 T1 Personal Income Tax Return. Distributions declared by the Trust for 2007 will be comprised of a combination of taxable trust income (97.25714%) and capital gains (2.74286%), except as described below. No portion of the declared 2007 distributions is considered a return of capital.
The information contained herein is based on the Trust’s understanding of the Income Tax Act (Canada) ("Act") and the regulations there under, and is provided for general information only. Unitholders are advised to consult their personal tax advisors with respect to their particular circumstances.
The Trust qualifies as a mutual fund trust under the Act and as such, trust units are qualified investments for registered retirement savings plans ("RRSPs"), registered retirement income funds ("RRIFs"), registered education savings plans ("RESPs"), and deferred profit sharing plans ("DPSPs"), all as defined in the Act. Unitholders who hold their trust units in a RRSP, RRIF, RESP, or DPSP need not report any income related to trust unit distributions on their 2007 Income Tax Return. A Unitholder that does not hold his or her trust units in an RRSP, RRIF, RESP or DPSP, must report taxable amounts allocated by the Trust in 2007 to the Unitholder in the Unitholder's 2007 Income Tax Return.
This taxable amount will be reported on a "T3 - Statement of Trust Income and Allocations and Designations" ("T3 Slip") that should have been issued and mailed to all Unitholders on or before March 31, 2008. Canadian Unitholders who hold their trust units through a stockbroker or other intermediary should receive tax reporting information from that stockbroker or other intermediary.
During 2007, taxable distributions (based upon Record Date) totalled $0.84 per trust unit and all distributions were paid in cash.
The following information is being provided to assist U.S. individual Unitholders in reporting distributions received from the Trust during 2007 on their Internal Revenue Service ("IRS") Form 1040, “U.S. Individual Income Tax Return” ("Form 1040").
This summary is of a general nature only and is not intended to be legal or tax advice to any particular holder or potential holder of the Trust trust units. Holders or potential holders of the Trust’s trust units should consult their own legal and tax advisors as to their particular tax consequences of holding the Trust’s trust units.
Qualified Dividends
In consultation with its U.S. tax advisors, the Trust believes that its trust units should be properly classified as equity in a corporation, rather than debt, and that dividends paid to individual U.S. unitholders should be “qualified dividends” for U.S. federal income tax purposes. As such, the portion of the distributions made during 2007 that are considered dividends for U.S. federal income tax purposes should qualify for the reduced rate of tax applicable to long-term capital gains. However, the individual taxpayer’s situation must be considered before making this determination.
The Trust has not received an IRS letter ruling or a tax opinion from its tax advisors on these matters.
Trust Units Held Outside a Qualified Retirement Plan
With respect to cash distributions paid during the year to U.S. individual Unitholders, 100% percent should be reported as “qualified dividends” and no amount should be reported as a return of capital.
The portion of the distributions treated as "qualified dividends” should be reported on Line 9b of Form 1040, unless the fact situation of the U.S. individual Unitholder determines otherwise. Commentary on page 19 of the Form 1040 Instruction Booklet for 2007 with respect to "qualified dividends" provides examples of individual situations where the dividends would not be "qualified dividends". Where, due to individual situations, the dividends are not "qualified dividends", the amount should be reported on Schedule B – Part II – Ordinary Dividends and Line 9a of Form 1040.
U.S. Unitholders are encouraged to utilize the Qualified Dividends and Capital Gain Tax Worksheet of Form 1040 to determine the amount of tax that may be otherwise applicable.
The taxable portion (for Canadian income tax purposes) of the distributions is subject to a minimum 15% Canadian withholding tax that is withheld prior to any payments being distributed to Unitholders. Where trust units are held in a cash account, we believe the full amount of the withholding tax should be creditable, subject to numerous limitations, for U.S. tax purposes in the year in which the withholding tax is withheld. Where trust units are held in qualified retirement account, the same withholding tax applies but the amount is not creditable for U.S. tax purposes.
The amount of Canadian tax withheld should be reported on Form 1116, "Foreign Tax Credit (Individual, Estate, or Trust)". Information regarding the amount of Canadian tax withheld in 2007 should be determined from your own records and is not available from the Trust. Amounts over withheld, if any, from should be claimed as a refund from the Canada Revenue Agency no later than two years after the calendar year in which the payment was paid and should not be claimed as a credit against your tax liability.
Investors should report their dividend income in accordance with this information and subject to advice from their tax advisors. U.S. individual Unitholders who hold their trust units through a stockbroker or other intermediary should receive tax reporting information from their stockbroker or other intermediary. We expect that the stockbroker or other intermediary will issue a Form 1099-DIV, “Dividends and Distributions” or a substitute form developed by the stockbroker or other intermediary. The Trust is not required to furnish such Unitholders with Form 1099-DIV. Information on the Forms 1099-DIV issued by the brokers or other intermediaries may not accurately reflect the information in this notice for a variety of reasons. Investors should consult their brokers and tax advisors to ensure that the information presented here is accurately reflected on their tax returns. Brokers and/or intermediaries may or may not be required to issue amended Forms 1099-DIV.
Trust Units Held Within a Qualified Retirement Plan
No amounts are required to be reported on a Form 1040 where the trust units are held within a qualified retirement plan.
| Record Date | Payment Date | Form of Distribution | Amount | Year-To-Date |
| 31-Jan-06 | 15-Feb-06 | Cash | $0.05 | $0.05 |
| 28-Feb-06 | 15-Mar-06 | Cash | $0.05 | $0.10 |
| 31-Mar-06 | 17-Apr-06 | Cash | $0.06 | $0.16 |
| 30-Apr-06 | 15-May-06 | Cash | $0.06 | $0.22 |
| 31-May-06 | 15-June-06 | Cash | $0.06 | $0.28 |
| 30-June-06 | 17-Jul-06 | Cash | $0.065 | $0.345 |
| 31-July-06 | 15-Aug-06 | Cash | $0.065 | $0.41 |
| 31-Aug-06 | 15-Sep-06 | Cash | $0.065 | $0.475 |
| 30-Sep-06 | 16-Oct-06 | Cash | $0.07 | $0.545 |
| 31-Oct-06 | 15-Nov-06 | Cash | $0.07 | 0.615 |
| 30-Nov-06 | 15-Dec-06 | Cash | $0.07 | $0.685 |
| 31-Dec-06(1) | 15-Jan-06 | Cash | $0.07 | $0.755 |
| 31-Dec-06(2) | 15-Jan-06 | Cash | $0.05 | $0.805 |
| 31-Dec-06(3) | 31-Dec-06 | In-kind | $0.06582 | $0.87082 |
Notes:
(1) Regular monthly distribution
(2) Special distribution
(3) Non-cash in-kind distribution
The following information is intented to aside holders of trust units (“Unitholders”) of Cathedral Energy Services Income Trust (“the Trust”) in the preparation of their income tax returns. This information is of a general nature only and is not intended to be, nor should it be construed to be, legal or tax advice to any Unitholder, or potential Unitholder of the Trust. Unitholders and potential Unitholders should consult with their own tax advisors with respect to their particular circumstances.
The following information provided by the Trust is intended to assist Canadian resident Unitholders who are individuals in reporting distributions from the Trust for preparation of their 2006 T1 Personal Income Tax Return. Distributions declared by the Trust for 2006 will be comprised of a combination of taxable trust income (95.732617%) and capital gains (4.267383%), except as described below. No portion of the declared 2006 distributions is considered a return of capital.
The information contained herein is based on the Trust’s understanding of the Income Tax Act (Canada) ("Act") and the regulations there under, and is provided for general information only. Unitholders are advised to consult their personal tax advisors with respect to their particular circumstances.
The Trust qualifies as a mutual fund trust under the Act and as such, trust units are qualified investments for registered retirement savings plans ("RRSPs"), registered retirement income funds ("RRIFs"), registered education savings plans ("RESPs"), and deferred profit sharing plans ("DPSPs"), all as defined in the Act. Unitholders who hold their trust units in a RRSP, RRIF, RESP, or DPSP need not report any income related to trust unit distributions on their 2006 Income Tax Return.
A Unitholder that does not hold his or her trust units in an RRSP, RRIF, RESP or DPSP, must report taxable amounts allocated by the Trust in 2006 to the Unitholder in the Unitholder's 2006 Income Tax Return. This taxable amount will be reported on a "T3 Statement of Trust Income and Allocations and Designations" ("T3 Slip") that should have been issued and mailed to all Unitholders on or before March 31, 2007. Canadian Unitholders who hold their trust units through a stockbroker or other intermediary should receive tax reporting information from that stockbroker or other intermediary.
During 2006, taxable distributions (based upon Record Date) totalled $0.87082 per trust unit of which $0.805 was paid in cash and $0.06582 in the form of a noncash inkind distribution. The inkind trust units distributed (Record Date of December 31, 2006) were immediately consolidated with all other trust units held by the Unitholders (such that each Unitholder has the same number of trust units after the consolidation as they had prior to the noncash inkind distribution) and for most Unitholders the amount of the inkind distribution of $0.06582 per unit will increase the adjusted cost base of the trust units held.
The following information is being provided to assist U.S. individual Unitholders in reporting distributions received from the Trust during 2006 on their Internal Revenue Service ("IRS") Form 1040, “U.S. Individual Income Tax Return” ("Form 1040").
This summary is of a general nature only and is not intended to be legal or tax advice to any particular holder or potential holder of the Trust trust units. Holders or potential holders of the Trust’s trust units should consult their own legal and tax advisors as to their particular tax consequences of holding the Trust’s trust units.
Qualified Dividends
In consultation with its U.S. tax advisors, the Trust believes that its trust units should be properly classified as equity in a corporation, rather than debt, and that dividends paid to individual U.S. unitholders should be “qualified dividends” for U.S. federal income tax purposes. As such, the portion of the distributions made during 2006 that are considered dividends for U.S. federal income tax purposes should qualify for the reduced rate of tax applicable to longterm capital gains. However, the individual taxpayer’s situation must be considered before making this determination.
The Trust has not received an IRS letter ruling or a tax opinion from its tax advisors on these matters.
Trust Units Held Outside a Qualified Retirement Plan
With respect to cash distributions paid during the year to U.S. individual Unitholders, 100% percent should be reported as “qualified dividends” and no amount should be reported as a return of capital.
The portion of the distributions treated as "qualified dividends” should be reported on Line 9b of Form 1040, unless the fact situation of the U.S. individual Unitholder determines otherwise. Commentary on page 23 of the Form 1040 Instruction Booklet for 2006 with respect to "qualified dividends" provides examples of individual situations where the dividends would not be "qualified dividends". Where, due to individual situations, the dividends are not "qualified dividends", the amount should be reported on Schedule B – Part II – Ordinary Dividends and Line 9a of Form 1040.
U.S. Unitholders are encouraged to utilize the Qualified Dividends and Capital Gain Tax Worksheet of Form 1040 to determine the amount of tax that may be otherwise applicable.
The taxable portion (for Canadian income tax purposes) of the distributions is subject to a minimum 15% Canadian withholding tax that is withheld prior to any payments being distributed to Unitholders. Where trust units are held in a cash account, we believe the full amount of the withholding tax should be creditable, subject to numerous limitations, for U.S. tax purposes in the year in which the withholding tax is withheld. Where trust units are held in qualified retirement account, the same withholding tax applies but the amount is not creditable for U.S. tax purposes.
The amount of Canadian tax withheld should be reported on Form 1116, "Foreign Tax Credit (Individual, Estate, or Trust)". Information regarding the amount of Canadian tax withheld in 2006 should be determined from your own records and is not available from the Trust. Amounts over withheld, if any, from Canada should be claimed as a refund from the Canada Revenue Agency no later than two years after the calendar year in which the payment was paid.
Investors should report their dividend income in accordance with this information and subject to advice from their tax advisors. U.S. individual Unitholders who hold their trust units through a stockbroker or other intermediary should receive tax reporting information from their stockbroker or other intermediary. We expect that the stockbroker or other intermediary will issue a Form 1099DIV, “Dividends and Distributions” or a substitute form developed by the stockbroker or other intermediary. The Trust is not required to furnish such Unitholders with Form 1099DIV. Information on the Forms 1099DIV issued by the brokers or other intermediaries may not accurately reflect the information in this notice for a variety of reasons. Investors should consult their brokers and tax advisors to ensure that the information presented here is accurately reflected on their tax returns. Brokers and/or intermediaries may or may not be required to issue amended Forms 1099DIV.
Trust Units Held Within a Qualified Retirement Plan
No amounts are required to be reported on a Form 1040 where the trust units are held within a qualified retirement plan.
| Record Date | Payment Date | Form of Distribution | Amount | Year-To-Date |
| 31-Jan-05 | 15-Feb-05 | Cash | $0.025 | $0.025 |
| 28-Feb-05 | 15-Mar-05 | Cash | $0.025 | $0.05 |
| 31-Mar-05 | 15-Apr-05 | Cash | $0.025 | $0.075 |
| 30-Apr-05 | 16-May-05 | Cash | $0.025 | $0.10 |
| 31-May-05 | 15-June-05 | Cash | $0.0275 | $0.1275 |
| 30-June-05 | 15-July-05 | Cash | $0.0275 | $0.155 |
| 31-July-05 | 15-Aug-05 | Cash | $0.0275 | $0.1825 |
| 31-Aug-05 | 15-Sep-05 | Cash | $0.0275 | $0.21 |
| 30-Sep-05 | 17-Oct-05 | Cash | $0.0375 | $0.2475 |
| 31-Oct-05 | 15-Nov-05 | Cash | $0.0375 | $0.285 |
| 30-Nov-05 | 15-Dec-05 | Cash | $0.05 | $0.335 |
| 31-Dec-05 | 15-Jan-06 | Cash | $0.05 | $0.385 |
| 31-Dec-05 (note 1) | 31-Dec-05 | In-kind | $0.12139 | $0.50639 |
Note 1 - This was a non-cash in-kind distribution. Pursuant to the Trust's Declaration of Trust, the Trust is required to allocate all of its taxable income to Unitholders and in order to allocate all of its taxable income to Unitholders a non-cash in-kind distribution in the form of additional trust units was allocated to Unitholders of record on December 31, 2005. The December 31, 2005, non-cash in-kind distribution was $0.12139 per trust unit. The Declaration of Trust also requires there is an immediate consolidation of the trust units issued such that each Unitholder has the same number of trust units after the consolidation as they had prior to the non-cash in-kind distribution.
The following information is intended to assist holders of trust units ("Unitholders") of Cathedral Energy Services Income Trust (the "Trust") in the preparation of their income tax returns. This information is of a general nature only and is not intended to be, nor should it be construed to be, legal or tax advice to any Unitholder, or potential Unitholder of the Trust. Unitholders and potential Unitholders should consult with their own tax advisors with respect to their particular circumstances.
The following information provided by the Trust is intended to assist Canadian resident Unitholders who are individuals in reporting distributions from the Trust for preparation of their 2005 T1 Personal Income Tax Return. All distributions declared by the Trust for 2005 are to be included in the income of a Canadian resident Unitholder, except as described below. No portion of the declared 2005 distributions is considered a return of capital.
The information contained herein is based on the Trust's understanding of the Income Tax Act (Canada) ("Act") and the regulations there under, and is provided for general information only. Unitholders are advised to consult their personal tax advisors with respect to their particular circumstances.
The Trust qualifies as a mutual fund trust under the Act and as such, trust units are qualified investments for registered retirement savings plans ("RRSPs"), registered retirement income funds ("RRIFs"), registered education savings plans ("RESPs"), and deferred profit sharing plans ("DPSPs"), all as defined in the Act. Unitholders who hold their trust units in a RRSP, RRIF, RESP, or DPSP need not report any income related to trust unit distributions on their 2005 Income Tax Return.
A Unitholder that does not hold his or her trust units in an RRSP, RRIF, RESP or DPSP, must report taxable amounts allocated by the Trust in 2005 to the Unitholder in the Unitholder's 2005 Income Tax Return. This taxable amount will be reported on a "T3 - Statement of Trust Income and Allocations and Designations" ("T3 Slip") that should have been issued and mailed to all Unitholders on or before March 31, 2006. Canadian Unitholders who hold their trust units through a stockbroker or other intermediary should receive tax reporting information from that stockbroker or other intermediary.
During 2005, taxable distributions (based upon Record Date) totalled $0.50639 per trust unit of which $0.385 was paid in cash and $0.12139 in the form of a non-cash in-kind distribution. The in-kind trust units distributed (Record Date was December 31, 2005) were immediately consolidated with all other trust units held by the Unitholders (such that each Unitholder has the same number of trust units after the consolidation as they had prior to the non-cash in-kind distribution) and for most Unitholders the amount of the in-kind distribution of $0.12139 per unit will increase the adjusted cost base of the remaining trust units held.
The following information is being provided to assist U.S. individual Unitholders in reporting distributions received from the Trust during 2005 on their Internal Revenue Service ("IRS") Form 1040, "U.S. Individual Income Tax Return" ("Form 1040").
This summary is of a general nature only and is not intended to be legal or tax advice to any particular holder or potential holder of the Trust trust units. Holders or potential holders of the Trust's trust units should consult their own legal and tax advisors as to their particular tax consequences of holding the Trust's trust units.
Qualified Dividends
In consultation with its U.S. tax advisors, the Trust believes that its trust units should be properly classified as equity in a corporation, rather than debt, and that dividends paid to individual U.S. unitholders should be "qualified dividends" for U.S. federal income tax purposes. As such, the portion of the distributions made during 2005 that are considered dividends for U.S. federal income tax purposes should qualify for the reduced rate of tax applicable to long-term capital gains. However, the individual taxpayer's situation must be considered before making this determination.
The Trust has not received an IRS letter ruling or a tax opinion from its tax advisors on these matters.
Trust Units Held Outside a Qualified Retirement Plan
With respect to cash distributions paid during the year to U.S. individual Unitholders, 100% percent should be reported as "qualified dividends" and no amount should be reported as a return of capital.
The portion of the distributions treated as "qualified dividends" should be reported on Line 9b of Form 1040, unless the fact situation of the U.S. individual Unitholder determines otherwise. Commentary on page 23 of the Form 1040 Instruction Booklet for 2005 with respect to "qualified dividends" provides examples of individual situations where the dividends would not be "qualified dividends". Where, due to individual situations, the dividends are not "qualified dividends", the amount should be reported on Schedule B - Part II - Ordinary Dividends and Line 9a of Form 1040.
U.S. Unitholders are encouraged to utilize the Qualified Dividends and Capital Gain Tax Worksheet of Form 1040 to determine the amount of tax that may be otherwise applicable.
The taxable portion (for Canadian income tax purposes) of the distributions is subject to a minimum 15% Canadian withholding tax that is withheld prior to any payments being distributed to Unitholders. Where trust units are held in a cash account, we believe the full amount of the withholding tax should be creditable, subject to numerous limitations, for U.S. tax purposes in the year in which the withholding tax is withheld. Where trust units are held in qualified retirement account, the same withholding tax applies but the amount is not creditable for U.S. tax purposes.
The amount of Canadian tax withheld should be reported on Form 1116, "Foreign Tax Credit (Individual, Estate, or Trust)". Information regarding the amount of Canadian tax withheld in 2005 should be determined from your own records and is not available from the Trust. Amounts over withheld, if any, from Canada should be claimed as a refund from the Canada Revenue Agency no later than two years after the calendar year in which the payment was paid.
Investors should report their dividend income in accordance with this information and subject to advice from their tax advisors. U.S. individual Unitholders who hold their trust units through a stockbroker or other intermediary should receive tax reporting information from their stockbroker or other intermediary. We expect that the stockbroker or other intermediary will issue a Form 1099-DIV, "Dividends and Distributions" or a substitute form developed by the stockbroker or other intermediary. The Trust is not required to furnish such Unitholders with Form 1099-DIV. Information on the Forms 1099-DIV issued by the brokers or other intermediaries may not accurately reflect the information in this notice for a variety of reasons. Investors should consult their brokers and tax advisors to ensure that the information presented here is accurately reflected on their tax returns. Brokers and/or intermediaries may or may not be required to issue amended Forms 1099-DIV.
Trust Units Held Within a Qualified Retirement Plan
No amounts are required to be reported on a Form 1040 where the trust units are held within a qualified retirement plan.
| Record Date | Payment Date | Amount | Year-To-Date |
| 31-Jan-04 | 16-Feb-04 | $0.02 | $0.02 |
| 29-Feb-04 | 15-Mar-04 | $0.02 | $0.02 |
| 31-Mar-04 | 15-Apr-04 | $0.02 | $0.06 |
| 30-Apr-04 | 17-May-04 | $0.02 | $0.08 |
| 31-May-04 | 15-Jun-04 | $0.02 | $0.10 |
| 30-Jun-04 | 15-Jul-04 | $0.02 | $0.12 |
| 31-Jul-04 | 16-Aug-04 | $0.02 | $0.14 |
| 31-Aug-04 | 15-Sep-04 | $0.02 | $0.16 |
| 30-Sep-04 | 15-Oct-04 | $0.02 | $0.18 |
| 31-Oct-04 | 15-Nov-04 | $0.02 | $0.20 |
| 30-Nov-04 | 15-Dec-04 | $0.0225 | $0.0225 |
| 31-Dec-04 | 17-Jan-05 | $0.0225 | $0.2450 |
| Record Date | Payment Date | Amount | Year-To-Date |
| 31-Mar-03 | 15-Apr-03 | $0.0550 | $0.0550 |
| 30-Jun-03 | 15-Jul-03 | $0.0550 | $0.1100 |
| 30-Sep-03 | 15-Oct-03 | $0.0550 | $0.1650 |
| 31-Dec-03 | 14-Jan-04 | $0.0550 | $0.2200 |
Taxation: For 2002 $0.04242 of each distribution is taxable as other taxable trust income and $0.01258 is a return of capital.
| Record Date | Payment Date | Amount | Year-To-Date |
| 30-Sep-02 | 15-Oct-02 | $0.0381 | $0.0381 |
| 31-Dec-02 | 15-Jan-03 | $0.0557 | $0.0938 |
Taxation: For 2002, 100% of all distributions is taxable as other taxable trust income
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