alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
**Exhibit 23.2**

 

**Independent Auditors’ Consent**

 

The Board of Directors 

CellStar Corporation: 

 

We consent to incorporation by reference in the registration statements on Form S-8 (Nos. 33-87754, 333-23381, 333-77415 and 333-89298) of CellStar Corporation of ourreport dated January 10, 2003, except for the fourth paragraph of note 6, which is as of February 28, 2003, and the fifth paragraph of note 17, which is as of October 19, 2003, relating to the consolidated balance sheet of CellStar Corporation andsubsidiaries as of November 30, 2002, and the related consolidated statements of operations, stockholders’ equity and comprehensive income (loss), and cash flows for each of the years in the two-year period then ended, and the related schedule,which report appears in the November 30, 2003 annual report on Form 10-K of CellStar Corporation. 

 

KPMG LLP 

 

Dallas, Texas 

February 24, 2004
Editorial Note on Part 28
Editorial Note: Nomenclature changes to part 28 appear at 76 FR 76873, Dec. 9, 2011.

§ 28.27 Intervenors. ( a ) Intervenors are persons who are allowed to participate in a proceeding because the proceeding, or its outcome, may affect their rights or duties.
( b ) Any person may, by motion to the administrative judge, request permission to intervene. The motion shall state the reasons why the person should be permitted to intervene. A person alleged to have committed a prohibited personnel practice under 5 U.S.C. 2302(b) may request permission to intervene under this section.
( c ) A motion for permission to intervene will be granted where a determination is made by the administrative judge or the Board, where the case is being heard en banc, that the requestor will be affected directly by the outcome of the proceeding. Denial of a motion for intervention may be appealed to the full Board. Such an appeal shall be filed within 10 days of service of the denial of the motion to intervene.
( d ) Intervenors who are granted permission to intervene will be considered full parties to the hearing and will have the same rights and duties as a party with two exceptions: ( 1 ) Intervenors will not have an independent right to a hearing.
( 2 ) Intervenors may participate in Board proceedings only on the issues affecting them, as determined by the administrative judge or Board.
[58 FR 61992, Nov. 23, 1993, as amended at 68 FR 69301, Dec. 12, 2003]
§ 22.11 Depositions [Rule 11]. ( a ) *When depositions may be taken.* After an appeal has been docketed by the Board and a complaint has been filed, either party may take the testimony of any person by deposition upon oral examination or written questions, for the purpose of discovery or for use as evidence in the appeal proceedings, or for both purposes.
( b ) *Time, place, and manner of taking.* The time, place, and manner of taking depositions shall be as mutually agreed to by the parties or, failing such agreement, be governed by order of the Board.
( c ) *Limits.* The number of depositions taken shall not be limited except as the Board may require to protect a party from annoyance, burden, or harassment.
( d ) *Use as evidence.* No testimony taken by deposition shall be considered as part of the evidence in the hearing of an appeal unless and until such testimony is offered and received in evidence at the hearing. Depositions ordinarily will not be received in evidence if the deponent is present and can testify personally at the hearing; however, depositions may be used to contradict or impeach the testimony of a deponent as a witness. If only a part of a deposition is offered in evidence by a party, an adverse party may require the offering party to introduce any other part which in fairness ought to be considered with the part introduced. In any case, the Board, upon the agreement of the parties, may permit the introduction of relevant portions of depositions as designated by the parties. If no hearing has been conducted and the appeal has been submitted on the record pursuant to § 22.17 of this part [Rule 17], the Board, in its discretion, may receive depositions in evidence to supplement the record.
§ 152.1 Exemption applications and blanket certificates. ( a ) Application for exemption from the provisions of the Natural Gas Act and the rules and regulations of the Commission issued pursuant thereto may be made by any person as defined in the Natural Gas Act engaged in, or authorized to engage in the transportation in interstate commerce or the sale in interstate commerce for resale, of natural gas received by such applicant from another person within or at the boundary of a State, if all of the natural gas so received is ultimately consumed in such State: *Provided,* That the natural-gas rates (including rates for sales for resale) and service of the applicant and its natural-gas facilities are subject to regulation by a State Commission, as defined in the Natural Gas Act, and that such State Commission is exercising that jurisdiction.
( b ) ( 1 ) ( i ) For purposes of the Commission's regulations implementing the Natural Gas Act, “vehicular natural gas” or “VNG” means natural gas that will be used, in either a gaseous or liquefied state, as fuel in any self-propelled vehicle.
( ii ) For purposes of the Commission's regulations implementing the Natural Gas Act, vehicular natural gas, or VNG, is deemed to be ultimately consumed in the state in which the gas is physically delivered into the vehicle's fuel tank regardless of whether the tank is attached to the vehicle at the time it is filled.
( 2 ) ( i ) Blanket certificates of public convenience and necessity are issued pursuant to section 7(c) of the Natural Gas Act to all persons that engage in sales for resale of VNG that are subject to the Commission's authority under section 1(b) of the NGA, such authorization to be effective upon that person's engagement in the jurisdictional sale. A blanket certificate issued under this paragraph (b)(2)(i) is a certificate of limited jurisdiction which will not subject the certificate holder to any other regulation under the Natural Gas Act jurisdiction of the Commission by virtue of transactions under the certificate. Such certificate will not impair the continued validity of any Natural Gas Act exemption from Commission jurisdiction.
( ii ) A blanket certificate issued under paragraph (b)(2)(i) of this section authorizes the holder to make sales of VNG for resale in interstate commerce at market rates.
( iii ) Abandonment of the sales service authorized in paragraph (b)(2)(i) of this section is authorized pursuant to section 7(b) of the Natural Gas Act upon the expiration of the contractual term or upon termination of each individual sales arrangement.
(Sec. 1(c), 68 Stat. 36; 15 U.S.C. 717(c))
[Order 306, 30 FR 12729, Oct. 6, 1965, as amended by Order 543, 57 FR 32894, July 24, 1992]
§ 1311.8 How does TVA provide states an opportunity to comment on proposed federal financial assistance and direct federal development? ( a ) Except in unusual circumstances, TVA gives state processes or directly affected state, areawide, regional, and local officials and entities: ( 1 ) [Reserved]
( 2 ) At least 60 days from the date established by TVA to comment on proposed direct Federal development or federal financial assistance.
( b ) This section also applies to comments in cases in which the review, coordination, and communication with TVA have been delegated or when TVA provides notice directly to potentially affected state, areawide, regional, or local entities under § 1311.7(b).
### **CHAPTER 37—COAST GUARD RESERVE**

#### SUBCHAPTER I—ADMINISTRATION

Sec.
3701.
Organization.
3702.
Authorized strength.
3703.
Coast Guard Reserve Boards.
3704.
Grades and ratings; military authority.
3705.
Benefits.
3706.
Temporary members of the Reserve; eligibility and compensation.
3707.
Temporary members of the Reserve; disability or death benefits.
3708.
Temporary members of the Reserve; certificate of honorable service.
3709.
Reserve student aviation pilots; Reserve aviation pilots; appointments in commissioned grade.
3710.
Reserve student pre-commissioning assistance program.
3711.
Appointment or wartime promotion; retention of grade upon release from active duty.
3712.
Exclusiveness of service.
3713.
Active duty for emergency augmentation of regular forces.
3714.
Enlistment of members engaged in schooling.

#### SUBCHAPTER II—PERSONNEL

3731.
Definitions.
3732.
Applicability of this subchapter.
3733.
Suspension of this subchapter in time of war or national emergency.
3734.
Effect of this subchapter on retirement and retired pay.
3735.
Authorized number of officers.
3736.
Precedence.
3737.
Running mates.
3738.
Constructive credit upon initial appointment.
3738a.
Direct commissioning authority for individuals with critical skills.
3739.
Promotion of Reserve officers on active duty.
3740.
Promotion; recommendations of selection boards.
3741.
Selection boards; appointment.
3742.
Establishment of promotion zones under running mate system.
3743.
Eligibility for promotion.
3744.
Recommendation for promotion of an officer previously removed from an active status.
3745.
Qualifications for promotion.
3746.
Promotion; acceptance; oath of office.
3747.
Date of rank upon promotion; entitlement to pay.
3748.
Type of promotion; temporary.
3749.
Effect of removal by the President or failure of consent of the Senate.
3750.
Failure of selection for promotion.
3751.
Failure of selection and removal from an active status.
3752.
Retention boards; removal from an active status to provide a flow of promotion.
3753.
Maximum ages for retention in an active status.
3754.
Rear admiral and rear admiral (lower half); maximum service in grade.
3755.
Appointment of a former Navy or Coast Guard officer.
3756.
Grade on entry upon active duty.
3757.
Recall of a retired officer; grade upon release.

#### **Editorial Notes**

#### Amendments

**2021**—Pub. L. 116–283, div. G, title LVXXXII [LXXXII], §8205(b), (c), Jan. 1, 2021, 134 Stat. 4648, substituted "CHAPTER 37" for "CHAPTER 1" in the chapter heading and added item 3738a. Item 3738a was added to the analysis for this chapter by section 8205(b) of Pub. L. 116–283 to reflect the probable intent of Congress, notwithstanding directory language adding that item to the analysis for "subchapter II of chapter 37". The technical amendment by section 8205(c) of Pub. L. 116–283 corrected the chapter number from "CHAPTER 1" to "CHAPTER 37".

**2018**—Pub. L. 115–282, title I, §118(a), Dec. 4, 2018, 132 Stat. 4232, inserted chapter 1 designation and heading and added items 3701 to 3757.
Exhibit 32.1





Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002





In connection with the Quarterly Report on Form 10-Q of NutraCea (the “Company”) for the period ended September 30, 2010 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of the undersigned, in the capacities and on the date indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:





1.
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and


2.
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Company.





Dated:  May 27, 2011/s/ W. John ShortW. John ShortChief Executive Officer





/s/ J. Dale BeltJerry Dale BeltChief Financial Officer





A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.





The foregoing certification is being furnished in accordance with Securities and Exchange Commission Release No. 34-47551 and shall not be considered filed as part of the Form 10-Q.
###### Editorial Note on Part 28

#### Editorial Note:

Nomenclature changes to part 28 appear at 76 FR 76873, Dec. 9, 2011.

#### § 28.50 Enforcement.

If a person has been served with a Board subpoena but fails or refuses to comply with its terms, the party seeking compliance may file a written motion for enforcement with the administrative judge or make an oral motion for enforcement while on record at a hearing. The party shall present the return of service and, except where the witness was required to appear before the administrative judge, shall submit affidavit evidence of the failure or refusal to obey the subpoena. The Board may then request the appropriate United States district court to enforce the subpoena.
### §1719. Jurisdiction of offenses and suits

The district courts of the United States, the United States courts of any territory, and the United States District Court for the District of Columbia shall have jurisdiction of offenses and violations under this chapter and under the rules and regulations prescribed by the Director pursuant thereto, and concurrent with State courts, of all suits in equity and actions at law brought to enforce any liability or duty created by this chapter. Any such suit or action may be brought to enforce any liability or duty created by this chapter. Any such suit or action may be brought in the district wherein the defendant is found or is an inhabitant or transacts business, or in the district where the offer or sale took place, if the defendant participated therein, and process in such cases may be served in any other district of which the defendant is an inhabitant or wherever the defendant may be found. Judgments and decrees so rendered shall be subject to review as provided in sections 1254 and 1291 of title 28. No case arising under this chapter and brought in any State court of competent jurisdiction shall be removed to any court of the United States, except where the United States or any officer or employee of the United States in his official capacity is a party. No costs shall be assessed for or against the Director in any proceeding under this chapter brought by or against him in the Supreme Court or such other courts.

(Pub. L. 90–448, title XIV, §1420, Aug. 1, 1968, 82 Stat. 598; Pub. L. 100–628, title X, §1089(b), Nov. 7, 1988, 102 Stat. 3283; Pub. L. 111–203, title X, §1098A(1), July 21, 2010, 124 Stat. 2105.)

#### **Editorial Notes**

#### Amendments

2010—Pub. L. 111–203 substituted "Director" for "Secretary" in two places.

1988—Pub. L. 100–628 struck out "(a)" after section designation.

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date of 2010 Amendment

Amendment by Pub. L. 111–203 effective on the designated transfer date, see section 1100H of Pub. L. 111–203, set out as a note under section 552a of Title 5, Government Organization and Employees.

#### Effective Date

Section effective upon the expiration of two hundred and seventy days after Aug. 1, 1968, see section 1423 of Pub. L. 90–448, set out as a note under section 1701 of this title.
DEPARTMENT OF REVENUE , Appellant,

v. DAGMARA DARIAS and REINALDO R O DRIGUEZ , Appellee s . IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA
NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED
CA SE NO. 1D 15

- 7 1 3

_____________________________/ Opinion filed January 6, 2016

. An appeal from an order of the Department of Revenue. Pamela Jo Bondi, Attorney General, and Toni C. Bernstein, Assistant Attorney General, Tallahassee , for Appellant.
No A ppearance for Appellee s .

PER CURIAM. The Florida Department of Revenue raises two issues in this appeal of a Final Administrative Paternity and Support Order determining the child support obligation of Appellee Reinaldo Rodriguez (the father). In the f irst issue, the Department argues that the administrative law judge (ALJ) erred by concluding that he lacked authority to enter a support order exceeding the amounts set forth in the Department’s Proposed Final Administrative Paternity and Support Order2 ba sed on new information developed at an evidentiary hearing that would increase the father’s child support obligation under the statutory child support guidelines. In the second issue, the Department argues that the Final Administrative Paternity and Suppor t Order is not supported by competent, substantial evidence. Consistent with our opinion in Department of Revenue v. Reyes , No. 1D15

- 707 (Fla. 1st DCA
December 31 , 2015), we resolve both issues by concluding that the ALJ was required to establish the fathe r’s child support obligation based on the evidence presented at the hearing. By limiting the father’s child support obligation to the amounts contained in the proposed order, notwithstanding the evidence presented, the Final Administrative Paternity and Su pport Order is contrary to Florida law and not supported by competent, substantial evidence. Accordingly, we vacate the order and remand for further proceedings.

WETHERELL , ROWE , and RAY , J J

. , CONCUR.
### §1544. Promotion of tourist travel

The Secretary of Commerce shall encourage, promote, and develop travel within the United States, including any Commonwealth, territory, and possession thereof, through activities which are in the public interest and which do not compete with activities of any State, city, or private agency.

(July 19, 1940, ch. 642, §1, 54 Stat. 773; Pub. L. 93–193, §2, Dec. 19, 1973, 87 Stat. 765; Pub. L. 94–55, §2(b), July 9, 1975, 89 Stat. 262.)

#### **Editorial Notes**

#### Codification

Section was formerly classified to section 18 of Title 16, Conservation.

#### Amendments

1975—Pub. L. 94–55 substituted "shall encourage, promote, and develop travel within the United States, including any Commonwealth, territory, and possession thereof, through activities which are in the public interest and which do not compete with activities of any State, city, or private agency" for "is authorized and directed to encourage, promote, and develop travel within the United States, its Territories and possessions, providing such activities do not compete with the activities of private agencies; and to administer all existing travel promotion functions of the Department of Commerce".

#### **Statutory Notes and Related Subsidiaries**

#### Transfer of Functions

Pub. L. 93–193, §2, Dec. 19, 1973, 87 Stat. 765, provided that:

"(a) There are hereby transferred to and vested in the Secretary of Commerce all functions, powers, and duties of the Secretary of the Interior and other offices and officers of the Department of the Interior under the Act of July 19, 1940 (54 Stat. 773; 16 U.S.C. 18–18d) [now 15 U.S.C. 1544–1548].

"(b) The assets, liabilities, contracts, property, records, authorizations, and allocations, employed, held, used, rising from, available or to be made available in connection with the functions, powers, and duties transferred by subsection (a) of this section are hereby transferred to the Secretary of Commerce."
# C_2013026EN.01001402.xml

| 26.1.2013 | EN | Official Journal of the European Union | C 26/14 |
| --- | --- | --- | --- |

26.1.2013

EN

Official Journal of the European Union

C 26/14

---

Judgment of the Court (Fifth Chamber) of 6 December 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas

(Case C-562/11) (1)

1

(Agriculture - Regulation (EEC) No 3665/87 - Article 11 - Export refunds - Request for a refund in respect of exported goods which do not confer entitlement to a refund - Administrative penalty)

2013/C 26/25

Language of the case: German

Referring court

Referring court

Bundesfinanzhof

Parties to the main proceedings

Parties to the main proceedings

Appellant on a point of law: Société d’Exportation de Produits Agricoles SA (SEPA)

Appellant on a point of law:

Respondent on a point of law: Hauptzollamt Hamburg-Jonas

Respondent on a point of law:

Re:

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ 1987 L 351, p. 1) as amended by Commission Regulation (EC) No 495/97 of 18 March 1997 (OJ 1997 L 77, p. 12), in particular Article 11(1) thereof — Request for an export refund in a situation in which no refund is provided for — Whether a penalty may be imposed on the person making the request

Operative part of the judgment

Operative part of the judgment

Article 11(1) of Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products, as amended by Commission Regulation (EC) No 2945/94 of 2 December 1994 and by Commission Regulation (EC) No 495/97 of 18 March 1997, must be interpreted as meaning that, subject to the exemptions laid down in the third subparagraph of Article 11(1), the reduction referred to in point (a) of the first subparagraph of Article 11(1) must be applied, inter alia, in the case where it turns out that the goods for export in respect of which a refund was requested were not of sound and fair marketable quality, notwithstanding the fact that the exporter acted in good faith and correctly described the nature and origin of those goods.

---

(1)  OJ C 39, 11.02.2012.

1

---
### SUBCHAPTER III—TRUST INDENTURES
### Part D—Coronavirus Economic Relief for Transportation Services Act

#### **Editorial Notes**

#### Codification

Part D was enacted as part of the Coronavirus Economic Relief for Transportation Services Act and also as part of the Consolidated Appropriations Act, 2021, and not as part of the CARES Act which in part comprises this chapter.
Exhibit 32

CERTIFICATION

The undersigned, as the chief executive
officer and the chief financial officer of C&F Financial Corporation, respectively, certify that to the best of their knowledge and belief the Annual Report on Form 10-K for the fiscal year ended December 31, 2009, which accompanies this
certification, fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and the information contained in the periodic report fairly presents, in all material respects, the financial condition and results of
operations of C&F Financial Corporation at the dates and for the periods indicated. The foregoing certification is made pursuant to §906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. §1350), and shall not be relied upon for any other
purpose. The undersigned expressly disclaim any obligation to update the foregoing certification except as required by law.



|      |  |               |  |  |  |                                                     
|----- |  | ------------- |  |  |  | ----------------------------------------------------
|Date: |  | March 3, 2010 |  |  |  | /s/ Larry G. Dillon                                 
|      |  |               |  |  |  | Larry G. Dillon                                     
|      |  |               |  |  |  | President and Chief Executive Officer               
|      |  |               | 
|Date: |  | March 3, 2010 |  |  |  | /s/ Thomas F. Cherry                                
|      |  |               |  |  |  | Thomas F. Cherry                                    
|      |  |               |  |  |  | Executive Vice President and Chief Financial Officer