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Dear Client:MECKLENBURG ABC CHAIRMAN “WILL NOT RESIGN”After reports and accusations surfaced weeks ago that a Diageo employee wined and dined several employees of the North Carolina Mecklenburg County ABC Board, chairman Parks Helms is declining to step down. You’ll recall that local paper Charlotte Observer unveiled that the Diageo rep spent $12,700 on the dinner in November at Del Frisco's steakhouse for 28 ABC Board employees and their guests. After news accounts, ABC employees and Helms repaid $9,334. Parks was