9. Limitation of Liability</b>. SUBJECT TO SECTION 21 (RELATIONSHIP TO ENGAGEMENT LETTER), UNDER NO CIRCUMSTANCES INCLUDING, BUT NOT LIMITED TO BREACH OF CONTRACT, TORT, OR NEGLIGENCE, WILL P&M BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING LOST PROFITS) THAT ARISE OUT OF, OR ARE RELATED TO, YOUR USE OF THE WEBSITE, WEBSITE CONTENT, OR WEBSITE SITE SERVICES. IN NO EVENT SHALL P&M’S AGGREGATE LIABILITY TO YOU FOR ANY LOSS, DAMAGE, OR CLAIM RELATED TO OR ARISING OUT OF THE WEBSITE, WEBSITE CONTENT, OR SITE SERVICES RECEIVED FROM P&M EXCEED U.S. $100.00.</p> <p> <b>10.