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NR&E Spring 2010 25 Mr. Lambrechts is a partner in the Overland Park, Kansas, office of Lathrop & Gage LLP. He may be reached at Though generally unobserved, the boiler is the workhoors of American industry and commercial activity. Industrial and commercial boilers represent about 40 percent of all energy use in the industrial and commercial sectors. There are approximately 43,000 industrial boilers and 120,000 commercial boilers in the United States. See generally...