NEW YORK SUPPLEMENT TO THE ANNUAL STATEMENT FOR …

Def.’s Opp’n Br. at 5, 6 (citing Independent Living Resources, 982 F. Supp. at 743). As noted above, Defendant’s reading of the regulation renders the term “lines of sight comparable” meaningless, in violation of principles of statutory construction. See Heckler, 470 U.S. at 829; Rainsong, 151 F.3d at 1234. ................
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