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In November 2008 she was appointed Chief Executive and Permanent Secretary of HM Revenue and Customs , succeeding Dave Hartnett who had worked as Acting Chief Executive and Chairman after the resignation of Paul Gray .
 Dave Hartnett, Paul Gray
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 Dave Hartnett, Paul Gray