<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<letters xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  
  <footnotes>
    <year>2009</year>
    <topic>FLSA</topic>
    <type>Non-Opinion</type>
    <marker>*</marker>
    <footnote>*: Some of the posted opinion letters, as designated by asterisk, were not mailed before January 21, 2009. While the Wage and Hour Division is making these letters available to the requestor and to the public, the agency has decided to simultaneously withdraw these letters for further consideration. A final response to these opinion letter requests may be provided in the future in an Administrator Interpretation issued in accordance with the guidance provided in the Administrator Interpretations section of the Final Rulings and Opinion Letters Web page.</footnote>
  </footnotes>

  <footnotes>
    <year>2009</year>
    <topic>FLSA</topic>
    <type>Opinion</type>
    <marker>*</marker>
    <footnote>*: These letters were withdrawn on March 2, 2009. On January 5, 2018, WHD re-issued them in new letters designated FLSA2018-1 – FLSA 2018-17.</footnote>
  </footnotes>

  <footnotes>
    <year>2009</year>
    <topic>FLSA</topic>
    <type>Opinion</type>
    <marker>**</marker>
    <footnote>**: On March 2, 2009, these letters were withdrawn for further consideration.</footnote>
  </footnotes>

  <footnotes>
    <year>2009</year>
    <topic>FLSA</topic>
    <type>Opinion</type>
    <marker>***</marker>
    <footnote>***: On March 2, 2009, these letters were withdrawn for further consideration. On November 8, 2018, WHD re-issued it in a new letter designated FLSA2018-27.</footnote>
  </footnotes>
  
  <footnotes>
    <year>2018</year>
    <topic>FLSA</topic>
    <type>Opinion</type>
    <marker>**</marker>
    <footnote>**: On March 2, 2009, these letters were withdrawn for further consideration. On November 8, 2018, WHD re-issued it in a new letter designated FLSA2018-27.</footnote>
  </footnotes>
  
  <footnotes>
    <year>2018</year>
    <topic>FLSA</topic>
    <type>Opinion</type>
    <marker>*</marker>
    <footnote>*: On March 2, 2009, these letters were withdrawn for further consideration. On November 8, 2018, WHD re-issued it in a new letter designated FLSA2018-27.</footnote>
  </footnotes>

</letters>

