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obligation of Sublessor under the Prime Lease for an Unavoidable Delay described above, then <br /> Subtenant shall correspondingly not be excused under this section or this Sublease with respect to <br /> the same Unavoidable Delay for which Sublessor is not excused under the Prime Lease. <br /> 31. Signage. Subtenant shall not erect any sign on or about the Project or visible from the <br /> exterior of the Sublease Premises without both Subtenant's and Landlord's prior written approval, <br /> subject to the further requirements of the Prime Lease. <br /> 32. Attorney's Fees. In any suit, action, or other proceeding, including arbitration or <br /> bankruptcy, arising out of or in any manner relating to this Sublease, the Sublease Premises, or the <br /> Project (including (a) the enforcement or interpretation of either party's rights or obligations under <br /> this Sublease whether in contract, tort, or both, or (b) the declaration of any rights or obligations <br /> under this Sublease) the prevailing party, as determined by the court or arbitrator, shall be entitled <br /> to recover from the losing party reasonable attorneys' fees and disbursements (including <br /> disbursements that would not otherwise be taxable as costs in the proceeding). In addition, if <br /> Sublessor becomes a party to any suit or proceeding affecting the Sublease Premises or involving <br /> this Sublease or Subtenant's interest under this Sublease or the Prime Lease, other than a suit <br /> between Sublessor and Subtenant, or if Sublessor engages counsel to collect any of the amounts <br /> owed under this Sublease, or to enforce performance of any of the agreements, conditions, <br /> covenants, provisions, or stipulations of this Sublease, without commencing litigation, then the <br /> costs, expenses, and reasonable attorneys' fees and disbursements incurred by Sublessor shall be <br /> paid to Sublessor by Subtenant. All references in this Sublease to attorneys' fees shall be deemed <br /> to include all legal assistants', paralegals', and law clerks' fees and shall include all fees incurred <br /> through all post-judgment and appellate levels and in connection with collection, arbitration, and <br /> bankruptcy proceedings. <br /> 33. Books and Records. <br /> 33.1 Tenant's Records. Subtenant shall prepare and keep full, complete and proper books <br /> and source documents, in accordance with generally accepted accounting principles, of Gross <br /> Sales , whether for cash, credit or otherwise, of each separate department at any time operated in <br /> the Sublease Premises and of the operations of each subtenant, concessionaire, licensee and/or <br /> assignee, if any, and shall require and cause all such parties to prepare and keep books, source <br /> documents, records and accounts sufficient to substantiate those kept by Subtenant. The books <br /> and source documents to be kept by Subtenant shall include, without limitation, true copies of all <br /> Federal, State and local tax returns and reports, records of inventories and receipts of merchandise, <br /> daily receipts from all sales and other pertinent original sales records and records of any other <br /> transactions conducted in or from the Sublease Premises by Subtenant and any other persons <br /> conducting business in or from the Sublease Premises. Pertinent original sales records shall <br /> include, without limitation: (i) cash register tapes, including tapes from temporary registers, (ii) <br /> serially pre-numbered sales slips, (iii) the original records of all mail and telephone orders at and <br /> to the Sublease Premises, (iv) settlement report sheets of transactions with subtenants, <br /> concessionaires, licensees and assignees, (v) original records indicating that merchandise returned <br /> by customers was purchased at the Sublease Premises by such customers, (vi) memorandum <br /> 18 <br />