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Harvest Energy Trust announced that it has entered into an agreement to acquire North Atlantic Refining Limited and inventory from Vitol Refining Group B.V. and Vitol Refining S.A. for a total purchase price in excess of CDN$1.6 billion.  The transaction is expected to close by mid-October, 2006.  Davies is representing Vitol Refining Group B.V. and Vitol Refining S.A., on Canadian tax matters and a particular securities matter.

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2006