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Mark Levinson No 360S DAC Review

ousi

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It's amazing to see that a 20 year old DAC is still hanging onto the Tier 1 category. I'm wondering how good the newer ML stuff is going to be? Now that confirmed my previous theory that the R2R DACs back in the days were pretty decent, unlike the nowadays versions.
 

anmpr1

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It is an entirely different team and design today. So I don't know that we can draw any conclusions without testing them.
In the electrical department (not the marketing section which was Mark's personal thing) you had to give the man credit. He recognized and hired a small handful of creative people that knew their business--Dick Burwen, Tom Colangelo etc. They laid down the basic design and then Mark would Levinize it using his special magic. I lost interest in the outfit after he left (or was forced out--depending upon whom you listen to). The Madrigal and Harman years. What sort of amazes me is that it's more or less the same kind of outfit from a market perspective.

What I mean is that often it is the case that an operation flounders once the main man leaves. Think of Phase Linear or Dynaco. No one was interested in buying a Phase Linear when they could get a Carver. There was no point in buying Dyna when you could buy a Hafler kit. Marantz survived due to its Japanese connection, but the outfit morphed into a different kind of company--one offering mass market products.

Mark Levinson (the company) was able to continue its founder's vision. Selling high priced luxury oriented hi-fi through an exclusive dealer franchise. Some say the gear actually got better. I think one thing that helped it continue was that many of Mark's old customers couldn't relate to his new venture. Customers who could afford MLAS were priced out of the Cello market--that, along with Cello's push to sell a complete system, and not just individual components.
 

MarkLevinson

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I own the Levinson 360S I am wondering how does it compare in SOUND with the top dacs like the Matrix Audio. Now that you have replaced your 360S what can you tell us about your experience with the sound. As you can see I am bias towards Mark Levinson but I am very tempted to try the Matrix Audio Element X.
11AF17F8-0DB8-4EB7-80FE-3F3E9D532276_1_201_a.jpeg
 
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YSC

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I own the Levinson 360S I am wondering how does it compare in SOUND with the top dacs like the Matrix Audio. Now that you have replaced your 360S what can you tell us about your experience with the sound. As you can see I am bias towards Mark Levinson but I am very tempted to try the Matrix Audio Element X.View attachment 72445
Seems from technical point of view you likely won’t hear a difference, both competent enough to be transparent, surely if you got the gear acquisition syndrome then of course you should do the upgrade, but if bank account matters better save up and enjoy music
 

Harmonie

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I own the Levinson 360S I am wondering how does it compare in SOUND with the top dacs like the Matrix Audio. Now that you have replaced your 360S what can you tell us about your experience with the sound. As you can see I am bias towards Mark Levinson but I am very tempted to try the Matrix Audio Element X.View attachment 72445
Speaking of SOUND, I wonder how your system sounds ? Speaker placement and reflexion/absorbtion wise ?
 

MarkLevinson

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Speaking of SOUND, I wonder how your system sounds ? Speaker placement and reflexion/absorbtion wise ?
As you can see I own vintage Mark Levinson, the 23.5 amplifier is one of their best sounding amplifier, the 32 pre amp is legendary I have never heard a better sounding pre amp I don't think its even possible some say Tubes sound better but that's if you like colored sound nothing wrong with that I hope one day to buy an Audio Research Tube Pre amp as well, the 360S DAC sounds really amazing but this probably is something that I will be comparing against newer DACs when I get my hands on one, I was thinking about the Bel Canto DAC strange its not listed on ASR its up there with the very best in the audiophile world. Speakers are also vintage by Dynaudio, the Confidence 5 has spooky mid range, tweeters are also considered one of the best, the Esotar T330D costing $1000/pair for those who want to build there own speaker, they no longer sell them to DIY, the Bass is very controlled, fast but it lacks the lowest frequencies this is a hard speaker to drive however when everything is right sitting in the sweet spot there are no words to describe the sound its as though the artist is there in front of you a warm three dimensional sound, there is nothing like the midrange of the Dynaudio Confidence 5 along with their silky smooth dome tweeters. I will be buying the Levinson 33H and a pair of Wilson Audio Sasha DAW in the future. I heard the Wilson speakers they sound amazing delivering deep punchy bass will be interesting when I compare them to the Confidence 5.
 
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BDWoody

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I was thinking about the Bel Canto DAC strange its not listed on ASR its up there with the very best in the audiophile world.

For the most part, what gets reviewed is what gets sent in from members. If you pick one up, I hope you'll send it in for review.
 

Harmonie

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Thanks for your detailed response. I'm sure that you have very fine equipment here, no doubt. I'm also confident that they interact harmoniously.
But that wasn't my point.
I asked you about the speaker placement (very near to walls and corner) and reflexion/absorbtion wise: walls, wooden floor ? Carpet , curtains or any room correction maybe ? Spending that much on equipment, it would be surely worse to consider my above points (in my humble opinion).
 

MarkLevinson

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Thanks for your detailed response. I'm sure that you have very fine equipment here, no doubt. I'm also confident that they interact harmoniously.
But that wasn't my point.
I asked you about the speaker placement (very near to walls and corner) and reflexion/absorbtion wise: walls, wooden floor ? Carpet , curtains or any room correction maybe ? Spending that much on equipment, it would be surely worse to consider my above points (in my humble opinion).
Good question, I recently moved still buying furniture, a carpet would be a good Idea. Speakers are isobaric loaded they sound best close to the wall although I did turn them facing straight forward, sounds much better, these speakers are very sensitive to every little move. My room can use more sound absorbent furniture as well, there are too many hard surfaces still sounds great but I will have to re evaluate after I place a carpet and perhaps some decorative acoustic panels on the walls.
 

AnalogSteph

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Bump.
bought this DAC because I saw a measurement in stereophile that said it had superb linearity and it easily bested the built-in DACs in SACD and DVD-A products of the time:
index.php
A slight negative deviation at lower levels seems to be sort of a thing with PCM1702 and PCM1704. (-0.1 dB at -70 dBFS doesn't sound too bad, but it still means ~-109 dBFS absolutely speaking. Something like 18 bits effective.)
From Linn Karik+Numerik review
Num94fig11.jpg


Fig.11 Linn Numerik, departure from linearity: PCM1702 DAC (top, offset by 4dB); PCM63 DAC (bottom) (2dB/vertical div.).
NB, above is -K grade parts in both cases. A well-tweaked PCM63P-K could still beat a PCM1702-K thanks to external adjustments (which the 1702 dropped). The above +0.5 dB at -92 dBFS --> ~-116 dBFS, -1 dB at -90 dBFS --> ~-108 dBFS.

From Krell KPS-20iL review (an early CD player / DAC-pre from ~1995, also PCM63P-K):
99Krell1095fig2.jpg


Fig.2 Krell KPS-20iL, departure from linearity (right channel dashed, 2dB/vertical div.).
That's pretty darn near real 20-bit performance there. +0.5 dB at -109 dB --> ~-126 dBFS. The older KPS-20i had some raggedness at low levels going on, and comparing to a case of known 16-bit truncation (SB Omni 5.1) leads to me believe that it was truncating at 19 bits. I doubt too many would have cared in 1992, but it's probably not ideal if you're actually using it as a DAC-pre.

I can't imagine the No. 360S would have remained an example for outstanding linearity for very long, 1999 saw the release of high-performance delta-sigma parts like CS4396/97, AK4394 (following the 96 kHz part AK4393 late 1998) and AD1853. The No. 390S with dual AD1853s seems to have been released in 2001. Its linearity:
390FIG3.jpg


Fig.3 Mark Levinson No.390S, right-channel departure from linearity, 16-bit CD data (2dB/vertical div.).
No surprises there, except for this oopsie:
390FIG5.jpg


Fig.5 Mark Levinson No.390S, waveform of undithered 1kHz sinewave at -90.31dBFS, 24-bit external data.
Yeah that's right, dual AD1853s (theoretical DR: 119 dB(A) spec) truncated to what looks like 16 bits with a bit of offset or something. :facepalm:

I would have said 'let's hope this was fixed in firmware later on', but this review seems to be from 2004, well after release.
 
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restorer-john

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Bump.

A slight negative deviation at lower levels seems to be sort of a thing with PCM1702 and PCM1704. (-0.1 dB at -70 dBFS doesn't sound too bad, but it still means ~-109 dBFS absolutely speaking. Something like 18 bits effective.)
From Linn Karik+Numerik review

NB, above is -K grade parts in both cases. A well-tweaked PCM63P-K could still beat a PCM1702-K thanks to external adjustments (which the 1702 dropped). The above +0.5 dB at -92 dBFS --> ~-116 dBFS, -1 dB at -90 dBFS --> ~-108 dBFS.

From Krell KPS-20iL review (an early CD player / DAC-pre from ~1995, also PCM63P-K):

That's pretty darn near real 20-bit performance there. +0.5 dB at -109 dB --> ~-126 dBFS. The older KPS-20i had some raggedness at low levels going on, and comparing to a case of known 16-bit truncation (SB Omni 5.1) leads to me believe that it was truncating at 19 bits. I doubt too many would have cared in 1992, but it's probably not ideal if you're actually using it as a DAC-pre.

I can't imagine the No. 360S would have remained an example for outstanding linearity for very long, 1999 saw the release of high-performance delta-sigma parts like CS4396/97, AK4394 (following the 96 kHz part AK4393 late 1998) and AD1853. The No. 390S with dual AD1853s seems to have been released in 2001. Its linearity:

No surprises there, except for this oopsie:

Yeah that's right, dual AD1853s (theoretical DR: 119 dB(A) spec) truncated to what looks like 16 bits with a bit of offset or something. :facepalm:

I would have said 'let's hope this was fixed in firmware later on', but this review seems to be from 2004, well after release.

Are these really apples to apples comparisons?

Is it fade to noise dithered, undithered, or a 1kHz fade, dithered or undithered signal?

Top model CD players in the early 90s could stay within a few dB down to ~-120dB on a 16bit dithered fade to noise. And that was with the PCM-58.
 

AnalogSteph

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Are these really apples to apples comparisons?

Is it fade to noise dithered, undithered, or a 1kHz fade, dithered or undithered signal?
Uh... I dunno? My general assumption would be 1 kHz dithered fade, seems a bit hard to get down to -120 dB on 16-bit material otherwise. And they had an Audio Precision something or other (System One I guess) going.
Top model CD players in the early 90s could stay within a few dB down to ~-120dB on a 16bit dithered fade to noise. And that was with the PCM-58.
Happen to know any with linearity results available online? I'm having a really hard time finding any that the folks at Stereophile would have tested. Had no luck with models from Burmester, Carver, Denon, Pioneer and Onkyo picked from Vasiltech's list.
Here's a bit of an exotic one finally:
https://www.stereophile.com/content/california-audio-laboratories-aria-mkiii-cd-player-measurements
And though the –90dB undithered tone has a good waveform (fig.8), it shows a slight downward slope from left to right indicative of the already-noted power-supply hum.

99ARIAFIG5.jpg


Fig.5 CAL Aria 3, right-channel departure from linearity (2dB/vertical div.).
I don't buy their explanation, given that the -90.31 dBFS tone does seem to be slightly louder than it should be. Decently clean though. Guess this one could use some trimming.
99ARIAFIG4.jpg


Fig.4 CAL Aria 3, spectrum of dithered 1kHz tone at –90.31dBFS, with noise and spuriae (16-bit data, right channel dashed).

Had no luck with Krell either, just one model with PCM64:
https://www.stereophile.com/content/krell-reference-64-digital-processor-measurements
666K64fig5.jpg


Fig.5 Krell Reference 64, departure from linearity (right channel dashed, 2dB/vertical div.).

An Aragon D2A isn't that hot either. (The manufacturer was not happy about the review. There was a MkII upgrade later.)

A Sony CDP-X77ES can do it of course, but that's boring delta-sigma (well, not so much at the time).
https://www.stereophile.com/content/sony-cdp-x77es-cd-player-measurements
Spectral analysis of a 1kHz undithered tone at –90.31dB (fig.4) is strikingly good, without question the best we have measured on any all-in-one player, and equaled only by the Stax and Esoteric D-2 processors. The same goes for the Sony's low-level linearity (fig.5); the right channel only is shown, the left was slightly better at less than 2dB departure from the correct level down to below –112dB! And the Sony's 19+20kHz IM was similarly superb (fig.6), with nothing amiss worth commenting on.—Thomas J. Norton

191sony.Sony77fig4.jpg




Fig.4 Sony CDP-77ES, spectrum of dithered 1kHz tone at –90.31dBFS, with noise and spuriae (16-bit data, right channel dashed).

191sony.Sony77fig5.jpg


Fig.5 Sony CDP-77ES, right-channel departure from linearity (2dB/vertical div.).
Of course the CDP-X779ES was first-rate in all respects, too. The older CDP-X555ES was generally good but clearly unhappy with the full-scale square wave which I assume made the digital filter overflow - so clearly not an intersample-over king, this one:
666Sony555fig3.jpg


Fig.3 Sony CDP-X555ES, waveform of 1kHz squarewave at 0dBFS (2ms time window).
Ha. I was already suspecting that these slightly older (pre-xx9) models had some issues in this regard, they have a somewhat mixed reputation. That might mean that everything with a CXD1244 filter is a bust. :( (Unless, of course, you can turn down the volume, which I didn't check - it's a feature on some players. The chip itself does have selectable digital attenuation. If RM-D991 is in fact the correct remote, there's buttons on there as well. Those appear to be controlling a motor pot though, common to both headphones and variable line-out. Dangit, Sony. I mean, the ATT pin does seem to be hooked up as well, just not sure what for - fade-in/out? The CDP-970 doesn't bother with it at all. CDP-X77ES has the pin hooked up but no level control, just fade-in/out.) In the Philips camp, even the oldest filters will cope fine.

Speaking of Sony, I guess there isn't anything resembling a datasheet for the CXD2562 DAC? The '90s seem to be filled with proprietary, undocumented ICs in Japanese players. :( Still missing some NPC filters, too - I have 5803 - 07 - 13 - 40 - 41 - 47 (no 18, 45, nothing A/D side). Nothing for any DAC pre-SM5864 either, only a block diagram for the SM5861.

I did find another goodie in Stereophile 08-1990: Stax DAC-X1t with UltraAnalog D20400 20-bit DAC modules (wonder how many are still working these days, these don't seem to have been overly reliable?). "This is the best linearity performance I have measured." Well, for $12,000(US) in 1990 money, it better be. Basically looks like the Sony X77ES above. The D20400 is neat, I found both the datasheet and an article.
The same issue also contains the Theta DSPro Basic (2x AD1860), another good performer with just some slight positive deviation around -90/-100 dB, and a tad more affordable at $2000. The Wadia X-32 also makes an appearance, but this complex beast with its DSP prowess and staggered DACs for a high effective oversampling ratio is not overly outstanding in the linearity department and features a slow rolloff filter.
The Esoteric D-2 is in 10-1990. Again superb linearity (4 x PCM1701P-K - I don't think I have a datasheet for this one either). And again the 1 kHz square wave looks chopped off... *checks list* Wouldn't you know it, it's the bloomin' CXD1244 again. So my theory is confirmed - bummer, that's a good filter. I mean, as long as you're giving it a bit of attenuation I assume it'll be fine, the feature just has to be made available to the user. I checked the D-2 manual, it's on the remote. Hopefully this is some actual digital attenuation this time.

Say, you wouldn't have a test CD with a 1 kHz 0 dBFS square wave (or fs/4 +3 dBFS or other such fun stuff) and some players sporting the older CXD1144 and CXD1088 filters floating around...?
 
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restorer-john

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Uh... I dunno? My general assumption would be 1 kHz dithered fade, seems a bit hard to get down to -120 dB on 16-bit material otherwise. And they had an Audio Precision something or other (System One I guess) going.

Happen to know any with linearity results available online? I'm having a really hard time finding any that the folks at Stereophile would have tested. Had no luck with models from Burmester, Carver, Denon, Pioneer and Onkyo picked from Vasiltech's list.
Here's a bit of an exotic one finally:
https://www.stereophile.com/content/california-audio-laboratories-aria-mkiii-cd-player-measurements

I don't buy their explanation, given that the -90.31 dBFS tone does seem to be slightly louder than it should be. Decently clean though. Guess this one could use some trimming.


Had no luck with Krell either, just one model with PCM64:
https://www.stereophile.com/content/krell-reference-64-digital-processor-measurements


A Sony CDP-X77ES can do it of course, but that's boring delta-sigma (well, not so much at the time).
https://www.stereophile.com/content/sony-cdp-x77es-cd-player-measurements

Of course the CDP-X779ES was first-rate in all respects, too. The older CDP-X555ES was generally good but clearly unhappy with the full-scale square wave which I assume made the digital filter overflow - so clearly not an intersample-over king, this one:

Ha. I was already suspecting that these slightly older (pre-xx9) models had some issues in this regard, they have a somewhat mixed reputation. That might mean that everything with a CXD1244 filter is a bust. :( (Unless, of course, you can turn down the volume, which I didn't check - it's a feature on some players. The chip itself does have selectable digital attenuation. If RM-D991 is in fact the correct remote, there's buttons on there as well.) In the Philips camp, even the oldest filters will cope fine.

Speaking of Sony, I guess there isn't anything resembling a datasheet for the CXD2562 DAC? The '90s seem to be filled with proprietary, undocumented ICs in Japanese players. :( Still missing some NPC filters, too - I have 5803 - 07 - 13 - 40 - 41 - 47 (no 18, 45, nothing A/D side). Nothing for any DAC pre-SM5864 either, only a block diagram for the SM5861.

I did find another goodie in Stereophile 08-1990: Stax DAC-X1t with UltraAnalog D20400 20-bit DAC modules (wonder how many are still working these days, these don't seem to have been overly reliable?). "This is the best linearity performance I have measured." Well, for $12,000(US) in 1990 money, it better be. Basically looks like the Sony X77ES above. The D20400 is neat, I found both the datasheet and an article.
The same issue also contains the Theta DSPro Basic (2x AD1860), another good performer with just some slight positive deviation around -90/-100 dB, and a tad more affordable at $2000. The Wadia X-32 also makes an appearance, but this complex beast with its DSP prowess and staggered DACs for a high effective oversampling ratio is not overly outstanding in the linearity department and features a slow rolloff filter.
The Esoteric D-2 is in 10-1990. Again superb linearity (4 x PCM1701P-K - I don't think I have a datasheet for this one either). And again the 1 kHz square wave looks chopped off... *checks list* Wouldn't you know it, it's the bloomin' CXD1244 again. So my theory is confirmed - bummer, that's a good filter. I mean, as long as you're giving it a bit of attenuation I assume it'll be fine, the feature just has to be made available to the user. I checked the D-2 manual, it's on the remote. As it appears to be with the CDP-X55ES. Phew. Disaster averted, just make sure you turn down loudness war era material a bit.

Say, you wouldn't have a test CD with a 1 kHz 0 dBFS square wave and some players sporting the older CDX1144 and CDX1088 filters floating around...?

I've got plenty of test discs, including the CBS CD-1 standard test disc, the Philips 3 disc set, Pierre Verany and many others. I've never noticed any truncation of the over/under shoot 1kHz, but I will fire up a few machines and have a look. The X7 uses the CXD-1244.

The CDP X7esd did very well in linearity when tested- I have three of them here. It uses the PCM 58P selection S, which was an ultra premium version of the selection K. S for Sony I guess or "select" like the TDA-1541 S1 (before they split S1 into two categories). MSB trimming is on all four top bits on each D/A, via 8 trimmers. Most implementations only trimmed the uppermost bit. Basically, you play a -60dBFS sine and trim the MSB by watching the 'scope and nulling the zero cross spike visually. A single trimpot is a compromise and you can never get it perfect. After a single pot MSB trim, THD is around 0.002% at 0dBFS. The X7 with 4 drops to ~0.0015%. No MSB trimming gives around 0.0025% based on my experience. But it's the low level where the zero transition occurs where it is of value.

1631155026966.png


CP701 and CP702 are ultra high precision resistors sealed in two sealed packages.

I'll dig out the low level linearity in the review I have (2 different mags) for the X7.

I've also got a few on the CDP-338esd machines, which use PCM-58-J/K with the CXD-8003S filter. One is out at the moment in the system with an X7 so it's easy to check them (apart from lifting them to my bench- 17kg for the X7)

The Nippon Precision Circuits 8x O/S ICs are very good too.
 
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georgehifi

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markkpa

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I had been on the DAC-Upgrade carousel for about a year. The plan was to sell my ML 360S after I found a better "modern" DAC that supported streaming from Qobuz. Instead, I came full circle - I am DEFINITELY keeping the Mark Levinson 360S. The other DAC's I tried (Gustard x26 Pro & DC500 dual AK4499EQ) benefited from an upgraded USB interface. I had purchased the Xingcore AF200 with Crystek CCHD-957 clocks to use with my Transparent Reference AES/EBU cable. And I purchased a linear power supply for the AF200 (quite a significant upgrade). I later realized this setup allows me to stream Qobuz to the ML 360S (up to 96kHz sampling). The AF200 upgrade allows the ML 360S to shine. The 360S DAC has more "meat" on the bones, a better soundstage and greater detail. I plan to get the ML 360S recapped. I never imagined I would keeping my 20+ year old DAC. What a surprise.
 

Stretchneck

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I had been on the DAC-Upgrade carousel for about a year. The plan was to sell my ML 360S after I found a better "modern" DAC that supported streaming from Qobuz. Instead, I came full circle - I am DEFINITELY keeping the Mark Levinson 360S. The other DAC's I tried (Gustard x26 Pro & DC500 dual AK4499EQ) benefited from an upgraded USB interface. I had purchased the Xingcore AF200 with Crystek CCHD-957 clocks to use with my Transparent Reference AES/EBU cable. And I purchased a linear power supply for the AF200 (quite a significant upgrade). I later realized this setup allows me to stream Qobuz to the ML 360S (up to 96kHz sampling). The AF200 upgrade allows the ML 360S to shine. The 360S DAC has more "meat" on the bones, a better soundstage and greater detail. I plan to get the ML 360S recapped. I never imagined I would keeping my 20+ year old DAC. What a surprise.
Interesting - have you ever tried a Chord DAC? A bit of a generalisation, but I would have expected the DAC's you list to have less meat on the bones.

Singxer su-6 is the current cream of the crop with regards to D-to-D conversion.
 

markkpa

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I have not tried Chord DAC's - no comment. One additional thought - a high-quality AES/EBU may be important. I could never get the ML 360S DAC to sing to its full potential using a SPDIF coaxial cable. I'm using XLR outputs with HDCD set to "manual" - I had to follow the instructions in the owner's manual. This kills the -6db digital attenuation for maximum resolution.
 
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