<p>Are you an ambitious and proactive finance professional with a passion for driving business growth? Robert Half is proud to be recruiting for an exceptional FP&A Manager to join a dynamic business based just to the South of Wakefield. </p><p>This is an exciting opportunity to play a pivotal role in the company's success by leading all budgeting and forecasting activities. You'll be the go-to expert for strategic financial planning, partnering with key stakeholders across the business to ensure alignment with growth objectives.</p><p><strong>The Role:</strong></p><ul><li>Lead and manage a high quality FP&A team, providing guidance, mentorship, and development opportunities.</li><li>Own the budgeting and forecasting processes, ensuring accuracy and timely delivery to support strategic decision-making.</li><li>Collaborate with department heads across the business to identify trends, risks, and opportunities.</li><li>Deliver clear and actionable insights to the leadership team, driving effective financial performance.</li></ul><p><strong>About You:</strong><br />We're looking for an ambitious and skilled FP&A Manager who thrives in a fast-paced, high-growth environment. To be successful, you'll need:</p><ul><li>Proven experience in budgeting and forecasting, preferably within a rapidly growing business.</li><li>A leadership mindset with the ability to manage and inspire a team.</li><li>Professional accounting qualification (e.g., ACCA, ACA, CIMA).</li><li>Strong communication skills to build relationships across teams and deliver impactful insights.</li><li>Ambition to grow with an exciting company that values your development.</li></ul><p><strong>Why Join Us?</strong><br />This business is committed to supporting your success and growth. You'll collaborate with a talented team and have the opportunity to make a lasting impact on a company that is continuously expanding.</p><p><strong>Location:</strong> Wakefield<br /><strong>Salary:</strong> £60,000 - £65,000 plus benefits</p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/bHVrZS5jcm93dGhlci40NDUwNS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p data-start="166" data-end="233">Finance Manager | Trafford Park | £55k-£65k</p><p data-end="567" data-start="235">Robert Half is partnering with a growing, well-established manufacturing business in Trafford Park that's looking for a hands-on Management Accountant to join their finance team. This is a fantastic opportunity to take ownership of management accounts, provide key financial insight, and work closely with senior management to drive performance.</p><p data-start="569" data-end="590">Key highlights:</p><ul data-start="591" data-end="976"><li data-end="676" data-start="591"><p data-end="676" data-start="593">Prepare monthly management accounts, variance analysis, and commentary for the MD</p></li><li data-end="759" data-start="677"><p data-start="679" data-end="759">Monitor project and operational performance, WIP, costing, and margin analysis</p></li><li data-start="760" data-end="828"><p data-start="762" data-end="828">Reconcile balance sheet and control accounts, VAT, and inventory</p></li><li data-end="902" data-start="829"><p data-end="902" data-start="831">Partner with operational teams to support cost control and efficiency</p></li><li data-end="976" data-start="903"><p data-end="976" data-start="905">Support year-end audits and contribute to process/system improvements</p></li></ul><p data-end="997" data-start="978">You'll bring:</p><ul data-end="1280" data-start="998"><li data-start="998" data-end="1049"><p data-start="1000" data-end="1049">Full accounting qualification (CIMA, ACCA, ACA)</p></li><li data-end="1122" data-start="1050"><p data-end="1122" data-start="1052">Strong experience in management accounting, ideally in manufacturing</p></li><li data-end="1206" data-start="1123"><p data-end="1206" data-start="1125">Excellent analytical skills and the ability to influence non-finance colleagues</p></li><li data-end="1280" data-start="1207"><p data-start="1209" data-end="1280">A proactive, solutions-focused approach and ability to meet deadlines</p></li></ul><p data-end="1302" data-start="1282">Why this role?</p><ul data-end="1489" data-start="1303"><li data-end="1323" data-start="1303"><p data-start="1305" data-end="1323">£55k - £65k salary</p></li><li data-start="1324" data-end="1385"><p data-start="1326" data-end="1385">Full-time, on-site (8:00-16:30 / 8:00 -13:30) with parking</p></li><li data-end="1415" data-start="1386"><p data-start="1388" data-end="1415">25 days holiday + pension</p></li><li data-end="1489" data-start="1416"><p data-start="1418" data-end="1489">Work closely with senior management in a growing, profitable business</p></li></ul><p data-end="1639" data-start="1491">If you're an experienced Finance Manager looking for a hands-on role where you can make a real impact, send me a message or apply today!</p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/S2lyc3R5LldvcmRlbi45OTYyOC4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p>Robert Half Finance & Accounting are recruiting for a Management Accountant to join a leading manufacturing business based in Leeds.</p><p>This role offers clear progression to Finance Manager as the business continues to grow. The successful candidate will play a key role in driving the month-end process, managing cash flow reporting, and supporting the wider finance team.</p><p> </p><p><strong>Location: </strong>Leeds</p><p><strong>Type:</strong> Permanent</p><p><strong>Job Title:</strong> Management Accountant</p><p> </p><p><strong>Key Responsibilities:</strong></p><ul><li>Lead the month-end close process and ensure timely reporting</li><li>Prepare and review balance sheet reconciliations</li><li>Support the external audit process</li><li>Produce and analyse cash flow forecasts and reports</li><li>Review and process payroll in partnership with an outsourced provider</li><li>Line manage two Accounts Payable Clerks and an Assistant Accountant</li></ul><p> </p><p><strong>Ideal Candidate:</strong></p><ul><li>Qualified accountant (CIMA, ACCA or ACA)</li><li>Strong technical accounting knowledge and attention to detail</li><li>Experience in a manufacturing or product-based environment (preferred)</li><li>Confident communicator with leadership potential</li><li>Ambitious and ready to step into a Finance Manager role in the near future</li></ul><p><strong>Salary & Benefits:</strong></p><p> The successful Management Accountant will receive the following:</p><ul><li>£50,000 - £55,000 per annum</li><li>Free on-site parking</li><li>Career progression to Finance Manager</li><li>25 days holidays</li></ul><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/Q29ub3IuTWNDYWJlLjczOTMwLjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Robert Half are pleased to be recruiting on behalf of a global professional services organisation for the role of <strong>Senior Group Finance Manager</strong>. Based in Leeds, this is a fantastic opportunity to contribute to a leading multinational company while playing a pivotal role in their Group Finance function.</p><h3 id="the-role"><strong>The Role</strong></h3><p>Reporting to the Head of Finance, you will oversee the Group Financial Accounting team, ensuring timely and accurate financial reporting across over 60 countries. This is a highly visible role, offering the chance to work closely with senior stakeholders to influence and improve global operations.</p><h3 id="key-responsibilities"><strong>Key Responsibilities</strong></h3><ul><li>Lead and develop a high-performing finance team.</li><li>Review consolidated P&L, Balance Sheet, and Cashflow.</li><li>Manage monthly consolidations for over 100 entities.</li><li>Prepare statutory and consolidated financial statements.</li><li>Support integration projects and process improvements.</li><li>Lead year-end audits and liaise with external auditors.</li><li>Deliver training to regional finance teams and draft technical memos.</li></ul><h3 id="your-background"><strong>Your Background</strong></h3><p>The ideal candidate will:</p><ul><li>Be ACA or ACCA qualified with at least 7 years of post-qualification experience.</li><li>Have experience in a Big 4 or Top 10 firm and subsequent industry exposure.</li><li>Demonstrate expertise in international consolidations and team leadership.</li><li>Have strong communication skills, with the ability to effectively engage senior stakeholders.</li><li>Thrive in fast-paced environments, with a focus on accuracy and improvement.</li></ul><h3 id="why-apply"><strong>Why Apply?</strong></h3><p>This is a rare chance to deliver meaningful change and contribute to a global organisation in a role that offers both operational leadership and strategic project involvement.</p><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/c3RlcGhhbmllLmRhd3Nvbi42MTg2NS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p>We are assisting our client, a forward-thinking and growing organisation based just north of Leeds City Centre, in their search for a qualified Management Accountant. This role is perfect for a newly qualified finance professional who excels in management accounting, financial reporting, stakeholder management, and contributing to strategic decision-making.</p><p>Key Responsibilities</p><ul><li>Prepare accurate and timely monthly management accounts to assist in decision-making.</li><li>Ensure effective balance sheet control and reconciliation processes.</li><li>Support and facilitate the audit process, providing necessary documentation and explanations.</li><li>Effectively manage relationships and collaborate with internal and external stakeholders.</li><li>Produce and analyse insightful Management Information (MI) to inform business performance.</li></ul><p>Qualifications & Experience</p><ul><li>A qualified accountant (e.g., ACA, ACCA, CIMA, or equivalent).</li><li>Proven experience in management accounting, including the preparation of management accounts and balance sheet reconciliation.</li><li>Strong knowledge of audit processes and working in partnership with auditors.</li><li>Excellent communication skills and experience engaging with various stakeholders.</li><li>Proficiency in financial software systems and strong Excel skills.</li></ul><p>Salary & Benefits</p><ul><li>£50,000 to £55,000 base salary, depending on experience.</li><li>A generous benefits package.</li><li>A clear progression path internally. </li></ul><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/bHVrZS5jcm93dGhlci4xNDM3MC4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p><strong>Credit Controller (3-Month Contract)</strong></p><p>Robert Half is working with a Preston-based client to support with a 3-month contract opportunity. This role is ideal for someone confident making a high volume of outbound calls. <strong>Credit control experience is not required.</strong></p><p><strong>Location: Preston (hybrid available after initial setup)</strong></p><p><strong>Contract: 3 months</strong></p><p><strong>Hours: 37.5 per week, Monday-Friday (flexible between 8am-5pm)</strong></p><p><strong>Start Date: ASAP</strong></p><p><strong>Hourly Rate: £13 - £15</strong></p><p><strong>Key Responsibilities</strong></p><ul><li>Make a <strong>high volume of outbound calls</strong> to customers regarding overdue or upcoming payments.</li><li>Support wider customer communication activity, including follow-up emails.</li><li>Update call notes and customer information on internal systems (training provided).</li><li>Assist with straightforward collections activity as directed by the team.</li><li>Review basic ledger information to identify customers requiring contact.</li><li>Provide general administrative support to the Finance function.</li><li>Carry out simple cash allocation tasks if experienced.</li></ul><p><strong>Person Specification</strong></p><ul><li>Confident communicator with experience in outbound calling (e.g., customer service, call centre, sales).</li><li>Comfortable speaking with customers by phone and managing high-volume workloads.</li><li>Able to learn new systems quickly; training will be provided.</li><li>Good attention to detail and comfortable working with basic numerical information.</li><li>Reliable, organised, and able to work independently.</li></ul><p><strong>Working Arrangements</strong></p><ul><li>On-site initially for IT setup and training; hybrid working may be available afterwards.</li><li>Supportive team environment.</li><li>Flexibility for pre-booked holidays.</li></ul><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/eWFoeWUuZGluZWguODA5OTEuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;">Credit Control Manager | Merseyside | £55,000 | Permanent </p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;"> </p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;">An established organisation within the supply chain sector is looking for an experienced Credit Manager to join its finance team. This is a great opportunity for someone who enjoys taking ownership, leading a small team, and driving continuous improvement in credit control processes.</p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;"> </p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;">In this role, you will be responsible for overseeing all aspects of credit management, including customer credit assessment, cash collection, and debt reduction. You will provide regular reporting to senior stakeholders, manage risk effectively, and maintain strong relationships across both internal and external partners.</p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;"> </p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;">We are looking for someone with a strong track record in credit control and people management, excellent communication and analytical skills, and the ability to balance commercial understanding with sound judgement. Experience using ERP systems and working within a large, multi-site business would be an advantage.</p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;"> </p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;">This role is based on-site five days a week and offers a salary of up to £55,000 depending on experience. You'll be joining a collaborative, professional team in a business that values accountability, integrity and results.</p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;"> </p><p style="margin: 0in; font-family: Calibri; font-size: 11.0pt;">If you're an experienced Credit Manager looking for your next challenge in a complex, fast-paced environment, we'd love to hear from you.</p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/S2lyc3R5LldvcmRlbi45MjAwOS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p><strong>Environmental Manager - Manchester (5 days on site)</strong></p><p>Robert Half has been retained by a leading infrastructure consulting business to recruit an Environmental Manager. This role will play a critical role in ensuring environmental sustainability and compliance for one of the UK's largest infrastructure projects. This Manchester-based role offers an exciting opportunity to shape the environmental outcomes for a multi-billion-pound initiative impacting communities across Greater Manchester.</p><p><strong>About the Role</strong></p><p>As the Environmental Manager, you will be pivotal in driving Environmental, Social, Governance (ESG) objectives and achieving compliance within environmental regulations and project requirements. This role involves developing strategies, ensuring compliance frameworks are maintained, and working closely with stakeholders, including regulatory bodies such as the Environment Agency.</p><p>Your responsibilities will include managing ISO 14001 compliance, data analysis for carbon emissions and waste, oversight of environmental obligations, and engagement with United Utilities' environmental team for seamless integration of environmental objectives within the project scope.</p><p><strong>Key Responsibilities</strong></p><p><strong>Environmental Strategy and Reporting:</strong></p><ul><li>Develop and coordinate an Environmental Strategy and Plan, ensuring compliance with ISO 14001 standards and project KPIs in Schedule 17 of the Project Agreement.</li><li>Prepare environmental reporting for stakeholders, lenders, and the end client.</li><li>Conduct environmental assessments and implement policies aligned with shareholder and lender requirements.</li></ul><p><strong>Pollution, Waste, and Carbon Oversight:</strong></p><ul><li>Monitor and manage systems to handle pollution incidents, waste management, and reduce carbon impact (including decarbonisation initiatives).</li><li>Collaborate with the supply chain to improve environmental management performance.</li></ul><p><strong>Stakeholder Collaboration:</strong></p><ul><li>Foster and manage relationships with the Environment Agency, ensuring regulatory compliance and effective communication.</li><li>Coordinate interaction with United Utilities' environmental team and routinely oversee environmental components of Design Data submissions.</li></ul><p><strong>ESG Policy and Certification:</strong></p><ul><li>Develop and maintain an ESG Policy, adhering to good industry practices with annual updates.</li><li>Achieve and maintain ISO 14001 certification, liaising with external advisers and auditors to prepare necessary documentation and evidence for audits.</li></ul><p><strong>Data Collection and Reporting:</strong></p><ul><li>Manage environmental data collection, analysis, and reporting for metrics such as carbon emissions, waste management, and performance improvement.</li><li>Submit regular ESG reporting to the Board, shareholders, and financial stakeholders under Senior Finance Documents.</li></ul><p><strong>Qualifications and Experience</strong></p><ul><li>Degree in Environmental Science, Engineering, or a related field.</li><li>5+ years of proven experience in environmental management roles within the construction, infrastructure, or energy sectors.</li><li>Previous experience managing environmental compliance, liaising with regulatory bodies such as Environment Agency, and driving sustainability initiatives.</li><li>Hands-on expertise in achieving and maintaining ISO 14001 certification.</li><li>Strong understanding of Environmental Social Governance (ESG) principles.</li><li>Exceptional organisational and communication skills to engage stakeholders and drive environmental innovation.</li><li>Analytical mindset with the ability to interpret environmental data and develop actionable policies for improvement.</li><li>Passionate about sustainability and committed to achieving ambitious environmental goals for a transformative infrastructure project.</li></ul><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/eWFoeWUuZGluZWguNTUwMTQuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p><strong>FACILITIES COORDINATOR - UP TO 14/HR - 4 MONTH TEMP ROLE - <strong>WARRINGTON</strong> - HYBRID </strong></p><p>Robert Half are delighted to be assist a long-standing client in their search for a Facilities Coordinator for a 4 month assignment offering up to £14/hr! </p><p><strong>Things to know: </strong></p><ul><li><strong>Job Title:</strong> Facilities Coordinator </li><li><strong>Rate</strong>: £13/hr - £14/hr + holiday pay </li><li><strong>Location:</strong> Warrington - hybrid </li><li><strong>Working hours</strong>: Monday - Friday, 8:00 - 17:00 with 1hr unpaid lunch </li><li><strong>Assignment length</strong>: January 2026 - April 2026 (potential for temp to perm) </li><li>Free onsite parking and easily accessible via public transport </li></ul><p><strong>Responsibilities: </strong></p><ul><li>Support the CDM with finance reporting, including WIP management, invoice preparation, debt control, and variance analysis.</li><li>Assist with PPM costing, planning, budget tracking, and variation management to ensure alignment with PFI schedules.</li><li>Monitor unitary charges, lifecycle expenditure, and provide financial analysis and reporting.</li><li>Coordinate subcontract renewals and process annual purchase orders.</li><li>Support audits by preparing documentation and evidence files.</li><li>Compile PPM and reactive maintenance data for performance reports and SPF mitigation.</li><li>Maintain accurate records in CAFM and Systems Link, including energy consumption and work order progress.</li><li>Process access-to-work requests and manage contractor access during school hours.</li><li>Track compliance, upload documentation to SharePoint, and manage the FC inbox.</li><li>Provide general support to the CDM and Engineering Team, including ordering supplies and uniforms.</li></ul><p><strong>Requirements: </strong></p><ul><li>Computer Literacy (Microsoft packages). </li><li>Good communication and organisational skills. </li><li>Good attention to detail. </li><li>Ability to work on own initiatives. </li><li>Team player. </li><li>Facilities experience desirable, but not essential. </li></ul><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/RW1pbHkuTGV3aXMuMDMyMzcuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>Are you a recent Finance Graduate with a strong academic background and a passion for numbers? Ready to kick-start your career in a dynamic and supportive environment? </p><ul><li>Location: Leeds City Centre</li><li>Employment Type: Full-time</li><li>Salary £26,000- £28,000 plus Competitive Benefits</li><li>Start Date: ASAP </li></ul><p>About the Role:</p><p>As an Accounts Assistant, you'll play a key role in supporting our finance operations. This is an excellent opportunity to gain hands-on experience across a range of accounting functions while working alongside experienced professionals who will support your development.</p><p>Key Responsibilities:</p><ul><li>Assist with accounts payable and receivable processes</li><li>Reconcile bank statements and financial records</li><li>Support month-end and year-end close procedures</li><li>Maintain accurate financial documentation</li><li>Liaise with internal departments and external stakeholders</li><li>Contribute to process improvements and financial reporting</li></ul><p>About You:</p><ul><li>We're looking for someone who is: A recent Finance graduate in Finance, Accounting, Economics, or a related discipline (2:1 or above preferred)</li><li>Highly numerate with strong analytical skills</li><li>Proficient in Microsoft Excel and comfortable with financial systems</li><li>Detail-oriented, organised, and eager to learn</li><li>A team player with excellent communication skills </li></ul><p>What's on offer:</p><p> </p><ul><li>Full funding and study support for the ACCA or CIMA qualification </li><li>A vibrant and collaborative working environment</li><li>Structured training and development opportunities</li><li>Plus a range of great benefits </li></ul><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/cmViZWNjYS5tY2xhcnR5LjQyODI4LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
