Back to bathroom remodel contractors
Gadi Construction Inc
- Based in
- Santa Clara,
- On San Francisco permits
- Jun 2020 to Sep 2026
- Last 24 months
- 39 permits filed
133 permits since 2000: 103 completed, 15 in progress, 7 never finaled, 8 expired or cancelled.
Of the 7 never-finaled permits, 5 are 3 to 5 years old, 2 are 5 to 10 years old.
This is the city’s permit record, not a license check. It does not show whether the state license is active, bonded or insured. How to read these records
Permits filed each year
How long permits take
Each point is the quarter the permits were filed, for bathroom remodel across San Francisco. A median counts only permits that have finished, so the shaded recent quarters look faster than they will end up: their slow permits have not finished yet. Hover a point for the slowest 10%. Gaps mean fewer than 5 permits. A rise in the issue line is the city’s review backlog, not the contractor.
Bathroom remodel permits
65 bathroom remodel permits: 53 completed, 5 in progress, 4 never finaled, 3 expired or cancelled. Typically 0 days from filing to permit and 115 days from permit to final inspection.
| Filed | Outcome | Address | Work described on the permit | Declared cost |
|---|---|---|---|---|
| Aug 25, 2026 | In progress issued Aug 2026 | 1570 Palou Av | partial bathroom remodel in kind -convert tub to walk in shower, no change for toilet or vanity, no layout change. no curbless shower. no change to floor layout. no change to wall layout. no structural work.Details
partial bathroom remodel in kind -convert tub to walk in shower, no change for toilet or vanity, no layout change. no curbless shower. no change to floor layout. no change to wall layout. no structural work. | $10,000 |
| Aug 6, 2026 | Completed final sign-off Oct 2026 | 119 Melrose Av | 1 bathroom remodel like for like, no tub to shower conversion. tub to tub, new vanity, new toilet.Details
1 bathroom remodel like for like, no tub to shower conversion. tub to tub, new vanity, new toilet. | $10,000 |
| Jul 7, 2026 | Completed final sign-off Sep 2026 | 678 Page St | bathroom remodel like for like, tub to tub. remodel in kind. no moving walls, no layout changes. approx 40 sq ft.Details
bathroom remodel like for like, tub to tub. remodel in kind. no moving walls, no layout changes. approx 40 sq ft. | $10,000 |
| Jun 11, 2026 | In progress issued Jun 2026 | 356 Valley St | 3rd floor - full bathroom remodel tube to shower. mep upgrade, demo non bearing wall, creating opening on load beating wall in the 2nd flr.Details
3rd floor - full bathroom remodel tube to shower. mep upgrade, demo non bearing wall, creating opening on load beating wall in the 2nd flr. | $25,000 |
| May 29, 2026 | In progress issued Jul 2026 | 115 Wool St | new concrete slab (1st floor - living room area and 2ft master bedroom - ref permit 202603268364). new sliding door and windows. master bathroom remodel like for like.Details
new concrete slab (1st floor - living room area and 2ft master bedroom - ref permit 202603268364). new sliding door and windows. master bathroom remodel like for like. | $35,000 |
| May 20, 2026 | Completed final sign-off Sep 2026 | 546 Central Av | work in unit 546 central ave only: like for like bathroom remodel, shower to shower replacing vanity toilet and fan. same location. no removal of wallsDetails
work in unit 546 central ave only: like for like bathroom remodel, shower to shower replacing vanity toilet and fan. same location. no removal of walls | $12,000 |
| Mar 2, 2026 | In progress issued Mar 2026 | 322 Rutledge St | like for like bathroom remodel approx 100 sq ft, replace existing tub and shower toilet and vanity, no change to layout, no structural work.Details
like for like bathroom remodel approx 100 sq ft, replace existing tub and shower toilet and vanity, no change to layout, no structural work. | $25,000 |
| Feb 17, 2026 | Completed final sign-off Mar 2026 | 75 San Andreas Wy | 35 sq ft like for like bathroom remodel. convert (e) tub to shower in same location. replace finsih and fixtures no structural work.Details
35 sq ft like for like bathroom remodel. convert (e) tub to shower in same location. replace finsih and fixtures no structural work. | $10,660 |
| Dec 31, 2025 | Completed final sign-off Mar 2026 | 5800 03rd St | unit #1404: bathroom remodel- rip and replace like for like, convert tub to shower, vanity to remain only replace countertop. update mep as needed per code.Details
unit #1404: bathroom remodel- rip and replace like for like, convert tub to shower, vanity to remain only replace countertop. update mep as needed per code. | $18,000 |
| Dec 30, 2025 | Expired or cancelled cancelled Feb 2026 | 322 Rutledge St | bathroom remodel like for like with new window.Details
bathroom remodel like for like with new window. | $25,000 |
| Nov 17, 2025 | Completed final sign-off Jan 2026 | 535 Gates St | waterproofing of shower walls in 2 bathrooms.Details
waterproofing of shower walls in 2 bathrooms. | $15,000 |
| Sep 22, 2025 | Completed final sign-off Nov 2025 | 193 Corbett Av | bathroom remodel like for like; new subpanel 100amp.Details
bathroom remodel like for like; new subpanel 100amp. | $38,000 |
| Jul 31, 2025 | Completed final sign-off Nov 2025 | 10 Appleton Av | unit 12 -adding (n) half bathDetails
unit 12 -adding (n) half bath | $20,000 |
| Jul 30, 2025 | Completed final sign-off Jan 2026 | 38 Bryant St | unit 406: convert powder room to full bath at 1/f. convert (e) den to new bedroom. master bath remodeling. bathroom #1 remodeling.Details
unit 406: convert powder room to full bath at 1/f. convert (e) den to new bedroom. master bath remodeling. bathroom #1 remodeling. | $68,000 |
| Apr 8, 2025 | Completed final sign-off Jun 2025 | 1732 Clement St | 1-bathroom remodel like for likeDetails
1-bathroom remodel like for like | $25,000 |
| Mar 3, 2025 | Completed final sign-off Mar 2025 | 2040 Sutter St | unit #302: bathroom remodel - like for like. replace tub with tub, no relocation.Details
unit #302: bathroom remodel - like for like. replace tub with tub, no relocation. | $20,000 |
| Feb 18, 2025 | Completed final sign-off Dec 2025 | 135 Wool St | garage conversion into living space. creating family room, laundry, bath, officeDetails
garage conversion into living space. creating family room, laundry, bath, office | $65,000 |
| Feb 2, 2025 | Completed final sign-off Aug 2026 | 425 Liberty St | remodel to an (e) single family residence: enclose front room, replace separate interior stairs with combined new stair. relocate bathroom on main level, relocate kitchen, new doors to rear from kitchen/living space, (n) skywell well, remodel (e) upstairs bathroom, add new bathroom adjacent to (e).Details
remodel to an (e) single family residence: enclose front room, replace separate interior stairs with combined new stair. relocate bathroom on main level, relocate kitchen, new doors to rear from kitchen/living space, (n) skywell well, remodel (e) upstairs bathroom, add new bathroom adjacent to (e). | $300,000 |
| Jan 31, 2025 | Completed final sign-off Jun 2025 | 1730 Clement St | kitchen and 2 bath remodel, like for like. main panel box upgrade.Details
kitchen and 2 bath remodel, like for like. main panel box upgrade. | $60,000 |
| Oct 29, 2024 | Completed final sign-off Feb 2025 | 2054 31st Av | 1 bathroom shower and tub, plumbing fixtures, 4 recess liights, 2gfci, replace fan. no moving walls. fixtures to remain in same location. approx. 56 sq ft. no moving walls fixtures remain in same locationDetails
1 bathroom shower and tub, plumbing fixtures, 4 recess liights, 2gfci, replace fan. no moving walls. fixtures to remain in same location. approx. 56 sq ft. no moving walls fixtures remain in same location | $20,000 |
| Oct 11, 2024 | Completed final sign-off Aug 2025 | 421 Molimo Dr | hallway bath remodeling at upper fl (n) master bath at upper flDetails
hallway bath remodeling at upper fl (n) master bath at upper fl | $40,000 |
| Sep 26, 2024 | Completed final sign-off Dec 2024 | 2178 40th Av | bathroom remodel like for like to replace shower, vanity toiletm (n) fan, 2 new recess lights, 2 switches. no wall removalDetails
bathroom remodel like for like to replace shower, vanity toiletm (n) fan, 2 new recess lights, 2 switches. no wall removal | $25,000 |
| Jul 16, 2024 | Completed final sign-off Nov 2024 | 322 Rutledge St | bathroom remodel like for like. replace all plumbing fixtures, 2 outlets, recessed lights, tubDetails
bathroom remodel like for like. replace all plumbing fixtures, 2 outlets, recessed lights, tub | $20,000 |
| May 30, 2024 | In progress issued May 2024 | 146 Hamerton Av | 1 master bathroom remodeling, relocate plumbing fixtures toilet and vanity, replace tub with shower, replace lights, replace outletsDetails
1 master bathroom remodeling, relocate plumbing fixtures toilet and vanity, replace tub with shower, replace lights, replace outlets | $35,000 |
| Apr 9, 2024 | Completed final sign-off Oct 2024 | 285 Mullen Av | kitchen and (1) bathroom remodel like for likeDetails
kitchen and (1) bathroom remodel like for like | $45,000 |
| Mar 14, 2024 | Completed final sign-off Jul 2024 | 2419 22nd Av | upper floor -bathroom remodel like for like. convert tub to shower. frame off door. relocate toilet, heated flooring. replace vanity. 6-8 recess lights. replace outlet to gfci.1/f: add subpanel.Details
upper floor -bathroom remodel like for like. convert tub to shower. frame off door. relocate toilet, heated flooring. replace vanity. 6-8 recess lights. replace outlet to gfci.1/f: add subpanel. | $20,000 |
| Feb 27, 2024 | Completed final sign-off May 2024 | 615 06th Av | one bathroom remodel with walls removal & demo closet to create one new master bathroomDetails
one bathroom remodel with walls removal & demo closet to create one new master bathroom | $50,000 |
| Nov 2, 2023 | Completed final sign-off Jan 2024 | 275 28th St | convert the vanity in the bathroom from single to double sink- add insulation interior lathDetails
convert the vanity in the bathroom from single to double sink- add insulation interior lath | $15,000 |
| Oct 16, 2023 | Completed final sign-off Apr 2024 | 767 Bryant St | unit #405: (2) bathroom remodels - (1) tub to tub. convert tub to shower. upgrade e/m/p up to code. replace plumbing fixtures. recessed lights in bathroomDetails
unit #405: (2) bathroom remodels - (1) tub to tub. convert tub to shower. upgrade e/m/p up to code. replace plumbing fixtures. recessed lights in bathroom | $40,000 |
| Aug 18, 2023 | Completed final sign-off Dec 2023 | 154 08th Av | 1 kitchen and 1 bathroom like for likeDetails
1 kitchen and 1 bathroom like for like | $30,000 |
| Jun 8, 2023 | Completed final sign-off Jun 2025 | 1627 35th Av | lowel level remodel: remodel bathroom. new wall to create a separation for laundry. replace 2 windows and a sliding door at rear.Details
lowel level remodel: remodel bathroom. new wall to create a separation for laundry. replace 2 windows and a sliding door at rear. | $40,000 |
| May 23, 2023 | Completed final sign-off Aug 2023 | 10 Southard Pl | bathroom remodel, like for like.Details
bathroom remodel, like for like. | $30,000 |
| Apr 20, 2023 | Completed final sign-off Oct 2023 | 1479 Van Dyke Av | bathroom remodel like for like;Details
bathroom remodel like for like; | $30,000 |
| Apr 13, 2023 | Completed final sign-off Mar 2024 | 25 Grand View Av | 2 bathroom remodel, demo interior wall. 1 powder room remodel like for like and infill existing east side 3rd floor bathroom window. close window in bathroomDetails
2 bathroom remodel, demo interior wall. 1 powder room remodel like for like and infill existing east side 3rd floor bathroom window. close window in bathroom | $80,000 |
| Apr 13, 2023 | Completed final sign-off May 2024 | 1339 Vallejo St | 1 bathroom like for like. no str work.Details
1 bathroom like for like. no str work. | $35,000 |
| Mar 28, 2023 | Completed final sign-off Aug 2023 | 715 De Haro St | convert (1) bathrooms into (2) bathrooms. reconfigure non-bearing wall & add (n) wall & doorway for (n) bedwoom on 1st fl. install (n) vanity & shower. (n) bathroom layout w/ addition of (n) free standing tub. walk in closet in bedroom 1 to expand & relocate door for bedroomDetails
convert (1) bathrooms into (2) bathrooms. reconfigure non-bearing wall & add (n) wall & doorway for (n) bedwoom on 1st fl. install (n) vanity & shower. (n) bathroom layout w/ addition of (n) free standing tub. walk in closet in bedroom 1 to expand & relocate door for bedroom | $48,000 |
| Mar 16, 2023 | Completed final sign-off Aug 2023 | 12 Commonwealth Av | unit #8: bathroom remodel & convert closet to laundry create washer and dryerDetails
unit #8: bathroom remodel & convert closet to laundry create washer and dryer | $20,000 |
| Mar 6, 2023 | Never finaled issued Mar 2023, no final | 2598 Diamond St | bathroom remodel - tub to shower.Details
bathroom remodel - tub to shower. | $40,000 |
| Dec 27, 2022 | Completed final sign-off Jul 2023 | 1078 Sutter St | ground flr: ti includes removing all existing walls and bathroom vanity and install new bathroom vanity and casework as room divider.Details
ground flr: ti includes removing all existing walls and bathroom vanity and install new bathroom vanity and casework as room divider. | $25,000 |
| Nov 14, 2022 | Completed final sign-off Mar 2023 | 110 Channel St | unit # 433: 1 bathroom remodel. like for like.Details
unit # 433: 1 bathroom remodel. like for like. | $10,000 |
| Nov 10, 2022 | Completed final sign-off Jan 2023 | 25 Colonial Wy | (1) bathroom remodel like for like. convert tub to walk in shower. no alteration of wall, window or door.Details
(1) bathroom remodel like for like. convert tub to walk in shower. no alteration of wall, window or door. | $10,000 |
| Oct 27, 2022 | Expired or cancelled cancelled Jan 2026 | 898 Francisco St | (2) bathrooms remodel. removing a non-load bearing wall.Details
(2) bathrooms remodel. removing a non-load bearing wall. | $80,000 |
| Oct 27, 2022 | Completed final sign-off Jan 2023 | 980 Ashbury St | re-wire (3) bedrooms in the house. demo and installing new drywall (in bedrooms) replacing a faucet in the guest bathroom.Details
re-wire (3) bedrooms in the house. demo and installing new drywall (in bedrooms) replacing a faucet in the guest bathroom. | $18,000 |
| Oct 14, 2022 | Completed final sign-off Mar 2023 | 1303 Masonic Av | remodel master bathroom: rip & replace plumbing new water for shower valve frame. new shower pan upgrade. electrical per code. install heated floors in bath, upgrade mech exhaust fan, new tile thru out frame & new pocket door. new vanityDetails
remodel master bathroom: rip & replace plumbing new water for shower valve frame. new shower pan upgrade. electrical per code. install heated floors in bath, upgrade mech exhaust fan, new tile thru out frame & new pocket door. new vanity | $41,000 |
| Sep 12, 2022 | Completed final sign-off May 2023 | 668 Page St | all work to be done within the existing boundary of the building. revision to 202109037758. remove kitchen remodel work from scope. remove roposed closet indressing room. remove proposed 2nd window in dressing room. change bathroom w sliding doorDetails
all work to be done within the existing boundary of the building. revision to 202109037758. remove kitchen remodel work from scope. remove roposed closet indressing room. remove proposed 2nd window in dressing room. change bathroom w sliding door | |
| Aug 29, 2022 | Completed final sign-off Nov 2022 | 809 Marina Bl | master bathroom remodel: demo wall between closet & bathroom, reduce closet to creat a larger area for tub demo closet to enlarge vanity room area flip door swingers on bath entrances install curb shower install 3-4 recessed lights intall heated floors install outlet for bidetDetails
master bathroom remodel: demo wall between closet & bathroom, reduce closet to creat a larger area for tub demo closet to enlarge vanity room area flip door swingers on bath entrances install curb shower install 3-4 recessed lights intall heated floors install outlet for bidet | $22,000 |
| Jul 13, 2022 | Completed final sign-off Nov 2022 | 2230 Pacific Av | unit 203: bath remodel, no structural changes. relocate toilet and new wall mounted toilet. relocate plumbing for new shower. replace window to retrofit. upgrade plumbing and mechanical to code, new humidity fan. add 2 recessed lights.Details
unit 203: bath remodel, no structural changes. relocate toilet and new wall mounted toilet. relocate plumbing for new shower. replace window to retrofit. upgrade plumbing and mechanical to code, new humidity fan. add 2 recessed lights. | $18,000 |
| Jun 9, 2022 | Completed final sign-off Sep 2022 | 220 Westgate Dr | in-kind remodeling of 1 kitchen(s) in 1st fl and in-kind remodeling of 2 bathroom(s) in 1st fl, 2nd fl with 1 shower pan(s). alteration of service equipment.Details
in-kind remodeling of 1 kitchen(s) in 1st fl and in-kind remodeling of 2 bathroom(s) in 1st fl, 2nd fl with 1 shower pan(s). alteration of service equipment. | $62,900 |
| Jun 2, 2022 | Never finaled issued Jun 2022, no final | 436 Lansdale Av | revision to pa 202201045323. guest bath: replace bath remodel, tub, humidity fan. master bath: replace (n) tile, fixtures, vanity. kitchen: remove a wall.Details
revision to pa 202201045323. guest bath: replace bath remodel, tub, humidity fan. master bath: replace (n) tile, fixtures, vanity. kitchen: remove a wall. | |
| Mar 29, 2022 | Completed final sign-off May 2022 | 574 46th Av | full bathroom remodel. upgrade plumbing, mechanical, electric and minor framing to recess the refrigerator.Details
full bathroom remodel. upgrade plumbing, mechanical, electric and minor framing to recess the refrigerator. | $21,000 |
| Mar 8, 2022 | Completed final sign-off Sep 2022 | 436 Lansdale Av | revision to pa# 202202097638: bath remodel. install tub. relocate plumbing . install humidity fan. new tile, plumbing, fixtures. master bath remodel: demo bathroom with 2 non-load bearing walls to open space. install new curbed shower pan. new tile, plumbing, fixtures. kitchen remodel.add skylight.Details
revision to pa# 202202097638: bath remodel. install tub. relocate plumbing . install humidity fan. new tile, plumbing, fixtures. master bath remodel: demo bathroom with 2 non-load bearing walls to open space. install new curbed shower pan. new tile, plumbing, fixtures. kitchen remodel.add skylight. | |
| Feb 14, 2022 | Completed final sign-off Apr 2022 | 3253 Harrison St | no removal of wall -rev 202110059854. elec: grounding & bonding for main elec. gas piping ground electrode conductor. smoke alarm bri commmon areas. gfci kitchen/bathroom, backyard/ replaceable in-use cover. lower unit as well. remodel br/lr ref e202112067153. plumbing hose bibs/ vacuum breakers...Details
no removal of wall -rev 202110059854. elec: grounding & bonding for main elec. gas piping ground electrode conductor. smoke alarm bri commmon areas. gfci kitchen/bathroom, backyard/ replaceable in-use cover. lower unit as well. remodel br/lr ref e202112067153. plumbing hose bibs/ vacuum breakers... | $55,000 |
| Jan 4, 2022 | Completed final sign-off Sep 2022 | 436 Lansdale Av | remodel guest bath; rip and replace; install tub; relocate plumbing; install new humidity fan per code; install new tile, new fixtures and vanity. remodel master bath, demo along with 2 non load bearing walls to open space; convert shower to tub, install new tile, vanitym toilet and plumbing fixtureDetails
remodel guest bath; rip and replace; install tub; relocate plumbing; install new humidity fan per code; install new tile, new fixtures and vanity. remodel master bath, demo along with 2 non load bearing walls to open space; convert shower to tub, install new tile, vanitym toilet and plumbing fixture | $44,800 |
| Oct 5, 2021 | Completed final sign-off May 2022 | 1070 Dolores St | bathroom remodel-like for like. plumbing/electrical/mechanical tub -tub. no additional lighting. all work in bottom unit.Details
bathroom remodel-like for like. plumbing/electrical/mechanical tub -tub. no additional lighting. all work in bottom unit. | $15,000 |
| Oct 5, 2021 | Completed final sign-off Apr 2022 | 3253 Harrison St | all work in top unit. bathroom - upgrade electrical/mechanical. laundry room - relocate washer/dryer by 5' (electric) same roomDetails
all work in top unit. bathroom - upgrade electrical/mechanical. laundry room - relocate washer/dryer by 5' (electric) same room | $22,000 |
| Aug 17, 2021 | Completed final sign-off Oct 2021 | 4096 17th St | relocate subpanel and upgrade for 70amp subpanel. upgarde exhast fan as code for one bathroom. partial bathroom work. change bathroom floor/ toilet/ vanity. non struct in kind. lights per cec 150.0 (k)Details
relocate subpanel and upgrade for 70amp subpanel. upgarde exhast fan as code for one bathroom. partial bathroom work. change bathroom floor/ toilet/ vanity. non struct in kind. lights per cec 150.0 (k) | $5,000 |
| Apr 23, 2021 | Completed final sign-off May 2021 | 900 Minnesota St | upgrade exhaust for master bathroom,swith dedicated likeDetails
upgrade exhaust for master bathroom,swith dedicated like | $3,500 |
| Mar 17, 2021 | Never finaled issued Mar 2021, no final | 1079 Lombard St | remove kitchen countertop/vanity. no relocation/no upgrade for plumbing. remove (e) 10 spot lights with new one at same location/same switch. remove 2 lights for each bathroom. install 4 new recessed lights w/ (e) switch.Details
remove kitchen countertop/vanity. no relocation/no upgrade for plumbing. remove (e) 10 spot lights with new one at same location/same switch. remove 2 lights for each bathroom. install 4 new recessed lights w/ (e) switch. | $3,000 |
| Mar 11, 2021 | Completed final sign-off Aug 2023 | 2096 Fell St | kitchen remodel, upgrade plumb, upgrade ele, upgrade vent roof. connect stove to e gas line, install cabinets countertops, 2 bath remodel, 2 new tub upgrade plumbinb, upgrade elec, upgrade exhaust fan, wet walls inspection 2nd bath new dcurb shower bench upgrade plumb, upgrade elec, mechDetails
kitchen remodel, upgrade plumb, upgrade ele, upgrade vent roof. connect stove to e gas line, install cabinets countertops, 2 bath remodel, 2 new tub upgrade plumbinb, upgrade elec, upgrade exhaust fan, wet walls inspection 2nd bath new dcurb shower bench upgrade plumb, upgrade elec, mech | $45,000 |
| Mar 11, 2021 | Never finaled issued Mar 2021, no final | 38 Heather Av | bath remodel install new curbless shower, new free staing tub instead of e tub. no relocation. upgrade electrical. upgrade e fan,upgrade plumbing wet walls inspectionDetails
bath remodel install new curbless shower, new free staing tub instead of e tub. no relocation. upgrade electrical. upgrade e fan,upgrade plumbing wet walls inspection | $20,000 |
| Mar 8, 2021 | Completed final sign-off Apr 2021 | 125 Alma St | revise pa# 202012090652 per inspector's request. to not add (n) window to half bath. change door to half bath, move sink to opposite corner in half bath. change tub to shower in 1st fl. existing bathroom.Details
revise pa# 202012090652 per inspector's request. to not add (n) window to half bath. change door to half bath, move sink to opposite corner in half bath. change tub to shower in 1st fl. existing bathroom. | |
| Dec 9, 2020 | Completed final sign-off Jun 2021 | 125 Alma St | 1st floor - remodel existing bathroom. 2nd floor - convert existing pantry to 1/2 bath.Details
1st floor - remodel existing bathroom. 2nd floor - convert existing pantry to 1/2 bath. | $15,000 |
| Nov 2, 2020 | Completed final sign-off Apr 2021 | 4532 17th St | remodel bathroom like for like; upgrade mep. add new tileDetails
remodel bathroom like for like; upgrade mep. add new tile | $18,000 |
| Sep 25, 2020 | Expired or cancelled expired Nov 2024 | 827 Peru Av | in-kind remodel kitchen and 2 bathrooms. no change to the floor plans or walls.Details
in-kind remodel kitchen and 2 bathrooms. no change to the floor plans or walls. | $35,000 |
| Jun 4, 2020 | Completed final sign-off Jul 2020 | 1029 Natoma St | unit#2: remove drywall around tub to create plumbing in order to install a shower head in a tub.install tile around tub. in kind .bathroom size - 15 sfDetails
unit#2: remove drywall around tub to create plumbing in order to install a shower head in a tub.install tile around tub. in kind .bathroom size - 15 sf | $4,500 |