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                                    <td align="left" valign="middle" width="200" style="padding-left:20px;"><a href="#" style="color:#999999;text-decoration:none;pointer-events: none; cursor: default; display:block;"><img src="https://services.google.com/fh/files/emails/google_play_dev_logo_5.png" width="150" alt="Google Play" title="Google Play" style=" vertical-align:middle;" class="logo_width"></a></td>
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                                                                              <!-- First Section Start -->
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<p>
Hello Google Play Developer,
</p>
<p>
We're continually striving to make Google Play a positive experience for both our developers and our users. For this reason, we've introduced the following changes to the <a href="https://www.google.com/appserve/mkt/p/AIQrb_4wAPcRol7kSay38zYO669-i05Z9LqWGsnDdl2-MLY-jUx8qukEnyhUwMZUXjeo7EpENeRMKZVhxC62DJgfJrC2I9Vy8-kYNM1zRaFKJHXYYUWjGzh5bIsvfJ1WMFdil7861S0p">Developer Distribution Agreement</a> (DDA): 
</p><ul>

<li><strong>Merchant of Record</strong> - We've updated the terms to describe that, as Developer's agent, Google is merchant of record for sales to users in the European Economic Area (<a href="https://www.google.com/appserve/mkt/p/AIQrb_7S4x10SD4163B6RL1ccv6L2ewR5yPTUAATNrGG3nnocPdw4K3fDlWFYNRoe8nJrA_2doeLblUHNBVVFqTD_l6Fwf7VGPOfV_OkcSRS5JMrC7EjiJcYHNN2TGDZNcSuX1KV4Ogq91zn">EEA</a>) (Section 3.3). </li></ul>
<ul>

<li><strong>Sales Taxes</strong> - We've changed the terms to describe that Google will determine and remit taxes for sales in the EEA. Google may also determine and remit taxes for sales in other countries or territories, with notice to Developer (Section 3.4).</li></ul>
<ul>

<li><strong>Promotions </strong>- We've added a provision permitting Google to run promotional activities within certain parameters, such as there being no impact on amounts payable to developers (Section 7).</li></ul>
<ul>

<li><strong>Data Usage</strong> - We've clarified that data collected or used will be in accordance with Google's privacy policy and that data can be used in the aggregate to improve Google Play, related products and services, and the user and Developer experience across Google products and services (Section 9).</li></ul>
<ul>

<li><strong>General Changes </strong>- We've improved wording and organization throughout for clarity and readability (e.g. updating language related to enforcement, Google LLC status, and refunds). We've also reflected these updated terms in the terms and conditions for your Payment Account.</li></ul>

<p>
These changes will go into effect starting<strong> March 28, 2018</strong> for existing developers, and <strong>immediately </strong>for all new developer accounts created as of <strong>February 26, 2018</strong>. No action is required on your part.
</p>


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                                                                                                                                       <!--[if mso]> <![endif]--><!--[if mso]> <![endif]--><!--[if mso]> <![endif]--><!--[if mso]> <![endif]-->REVIEW DDA UPDATES<!--[if mso]> <![endif]--><!--[if mso]> <![endif]--><!--[if mso]> <![endif]--><!--[if mso]> <![endif]--> 
                                                                                                                                    </a>
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                                                                              <!-- First Section End --> 
                                                                              <!-- Signature Start -->
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                                                                                 <td bgcolor="#ffffff" style="background-color:#ffffff; padding-left:40px; padding-right:40px; border-top: 1px solid #F5F5F5;" class="pd_15" align="center">
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                                                                                                <!--[if gte mso 15]> <![endif]-->
                                                                                             </td>
                                                                                          </tr>
                                                                                          <tr><!-- Signature start -->
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                                                                                             </td><!-- Signature end -->
                                                                                                                                                                                         <!-- Conversation image start -->
                                                                                             <td align="right" valign="middle">
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                                                                                                                                                                                         <!-- Globe image start -->
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                                                                                               <a href="https://www.google.com/appserve/mkt/p/AIQrb_7gKNz_W6jSIVxB4yA8KAvTmbnryP24GsaAFYvpyzotGF3fSuwpB9Ev_WsYki2nTL2gtVgpsLs_vwyyWCI_jCWT-FDRwAZr5nIKl49EpBnr1cTcJqJ8_smTHHF5_CCbXSe1CB-uc-0" target="_blank" style="text-decoration: none; color: #4A90E2;"> <img src="https://www.gstatic.com/images/icons/material/system/1x/language_grey600_24dp.png" alt="Globe" title="Globe"> </a>
                                                                                             </td>
                                                                                                                                                                                         <!-- Globe image end -->
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                                                                                          <tr>
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                                                                                                <!--[if gte mso 15]> <![endif]-->
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                                                                                    </table>
                                                                                 </td>
                                                                              </tr>
                                                                              <!-- Signature End --> 
                                                                             
                                                                              <!-- Footer Start -->
                                                                              <tr>
                                                                                 <td align="center" valign="top" bgcolor="#F5F5F5" style="padding-bottom:20px;">
                                                                                    <table width="100%" border="0" cellspacing="0" cellpadding="0">
                                                                                       <tbody>
                                                                                          <tr><!-- Footer legal address starts -->
                                                                                             <td bgcolor="#F5F5F5" align="center" valign="top" style="color:#9B9B9B; font-family:Roboto,Helvetica,Arial,sans-serif;font-size:10px; line-height:14px; padding-left:25px; padding-right:25px; padding-top:28px;">
                                                                                                © 2018 <a href="#" style="text-decoration: none; color: #9B9B9B;">Google LLC 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.</a>
                                                                                             </td>
                                                                                         </tr><!-- Footer legal address ends -->
                                                                                         <tr>
                                                                                         <tr><!-- Footer Policy start -->
                                                                                            <td bgcolor="#F5F5F5" align="center" valign="top" style="color:#9B9B9B; font-family:Roboto,Helvetica,Arial,sans-serif;font-size:10px; line-height:14px; padding-left:35px; padding-right:35px; padding-top:15px; padding-bottom:15px;">
                                                                                               Email preferences: You have received this mandatory email service announcement to update you about important changes to your Google Play Developer account.
                                                                                            </td>
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                                             <!--[if gte mso 9]>
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