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David Lewis, chairman, James Lewis, ceo, and Mark Miller, president and coo at Cogentrix Energy in Charlotte, N.C., have left the privately held power concern following Goldman Sachs' recent decision to acquire the IPP for $2.4 billion. Lewis, Lewis and Miller left Cogentrix late last month. Calls seeking additional comment were referred to Bruce Corwin, a spokesman at Goldman in New York, who declined comment. Neither of the Lewis brothers nor Miller could be reached for comment.