We are confident that Court of Appeals will reverse the decision of the district court**. One of the ironies of the district court’s ruling is that the basis of the court’s decision, i.e., that the HHS Mandate does not impose a substantial burden on the exercise of religion, is a position that the DOJ, in defending the Mandate, hardly mentioned in its briefs. There are two reasons for this: first, as shown above, it defies logic, common sense and applicable law; and, second, the government itself has acknowledged that the HHS Mandate does, in fact, impose a substantial burden on religious believers. After all, that’s why the Mandate as currently written already contains a “religious employer exemption,” albeit a weak and limited one. The Obama Administration recognizes the burden imposed by the Mandate. The fight has been over whether and in which cases that burden is outweighed by the other interests the Mandate seeks to advance. Nobody involved in this prolonged public controversy has seriously contended that that the Mandate does not burden religious believers. Until now.