"The mistakes we made were due to the absence of a sufficient process for working the increase in cases and a lack of sensitivity to the implications of some of the decisions that were made, " Mr. Miller wrote.

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"It is impossible to expect this to happen in the shortened preparation time -- in most cases, less than two months instead of the scheduled six -- due to the compromises we made with the cities, " Valcke said.

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Our offer made clear that we were prepared to commence due diligence immediately and would deliver a merger agreement with minimal closing conditions.

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