October 9, 2019

Brian J. Wendling
Senior Vice President, Controller and Principal Financial Officer
麻豆最新出品
12300 麻豆最新出品 Boulevard
Englewood, Colorado 80112

       Re: 麻豆最新出品
           Form 10-K for the Year Ended December 31, 2018
           Filed February 28, 2019
           File No. 001-35707

Dear Mr. Wendling:

       We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology