alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
EXHIBIT 23.1





















Consent of Independent Registered Public Accounting Firm





We have issued our report dated March 27, 2009, accompanying the consolidated financial statements and schedule of Imperial Industries, Inc. (which report expressed an unqualified opinion and contains an explanatory paragraph relating to the going concern uncertainty) appearing in the Annual Report on Form 10-K for the year ended December 31, 2008.  We hereby consent to the incorporation by reference of the aforementioned report in the Registration Statements of Imperial Industries, Inc. on Form S-8 (File No. 333-136203, effective on July 31, 2006), Form S-8 (File No. 333-136204, effective July 31, 2006) and Form S-8 (File No. 333-51106, effective December 1, 2000).





/s/ GRANT THORNTON LLP



Fort Lauderdale, Florida

March 27, 2009
16-31281-KRH

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# Official Journal L 146/2010

| | ISSN 1725-2555
  doi:10.3000/17252555.L_2010.146.eng |
| --- | --- |
| Official Journal
  of the European Union | L 146 |
| | |
| English edition | Legislation | Volume 5311 June 2010 |

ISSN 1725-2555

doi:10.3000/17252555.L_2010.146.eng

Official Journal

of the European Union

L 146

English edition

Legislation

Volume 5311 June 2010

---

| Contents | | Corrigenda | page |
| --- | --- | --- | --- |
| | * | Corrigendum to Commission Regulation (EU) No 206/2010 of 12 March 2010 laying down lists of third countries, territories or parts thereof authorised for the introduction into the European Union of certain animals and fresh meat and the veterinary certification requirements (OJ L 73, 20.3.2010) | 1 |

Contents

Corrigenda

page

*

Corrigendum to Commission Regulation (EU) No 206/2010 of 12 March 2010 laying down lists of third countries, territories or parts thereof authorised for the introduction into the European Union of certain animals and fresh meat and the veterinary certification requirements (OJ L 73, 20.3.2010)

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.
<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                         107,124
<SECURITIES>                                         0
<RECEIVABLES>                                      237
<ALLOWANCES>                                      (54)
<INVENTORY>                                          0
<CURRENT-ASSETS>                               114,533
<PP&E>                                          45,000
<DEPRECIATION>                                 (7,769)
<TOTAL-ASSETS>                                 200,808
<CURRENT-LIABILITIES>                           33,748
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            82
<OTHER-SE>                                     157,692
<TOTAL-LIABILITY-AND-EQUITY>                   200,808
<SALES>                                              0
<TOTAL-REVENUES>                                 1,841
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                                78,571
<LOSS-PROVISION>                                    54
<INTEREST-EXPENSE>                               (780)
<INCOME-PRETAX>                               (75,949)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (76,290)
<EPS-BASIC>                                     (1.74)
<EPS-DILUTED>                                   (1.74)


</TABLE>
Exhibit 12.2

CERTIFICATIONS

I,
Takashi Miyoshi, certify that:

1. I have reviewed this annual report on Form 20-F of Hitachi, Ltd. as amended by Amendment
No.1 thereto; and

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.



|                        |  |     |  |                                                                
|----------------------- |  | --- |  | ---------------------------------------------------------------
|Date:     July 29, 2010 |  | By: |  | /s/ Takashi Miyoshi                                            
|                        |  |     |  | Name:         Takashi Miyoshi                                  
|                        |  |     |  | Title:           Executive Vice President and Executive Officer
### §973a. Application to other laws

The seizure by a Pacific Island Party of a vessel of the United States shall not be determined to be a seizure described in section 1825(a)(4)(C) of this title or section 1972 of title 22 if the seizure is found by the Secretary of State to be in accordance with the provisions of the Treaty.

(Pub. L. 100–330, §3, June 7, 1988, 102 Stat. 592; Pub. L. 104–208, div. A, title I, §101(a) [title II, §211(b)], Sept. 30, 1996, 110 Stat. 3009, 3009–41.)

#### **Editorial Notes**

#### Amendments

1996—Pub. L. 104–208 made technical amendment to reference in original act which appears in text as reference to section 1825(a)(4)(C) of this title.

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

#### Effective Date of 1996 Amendment

Pub. L. 104–208, div. A, title I, §101(a) [title II, §211(b)], Sept. 30, 1996, 110 Stat. 3009, 3009–41, provided that the amendment made by that section is effective 15 days after Oct. 11, 1996.
#### § 324.1 Definitions.

As used in this part:

*Oath* means the Oath of Allegiance as prescribed in section 337 of the Act.

[56 FR 50490, Oct. 7, 1991]
SERVED DECEMBER 18,2014 

U,S, DEPARTMENT OF TRANSPORTATION 

OFFICE OF HEARINGS 

WASHINGTON, D.C 

IN THE MATTER OF 

BIRMINGHAM FLIGHT CENTER, INC. 

DOCKET NO. (CP09GL0008) 

(Civil Penalty Action) 

RESPONDENT'S ANSWER TO COMPLAINT 

RECEIVED 

DEC 2 4 2014 

HEARING DOCKET 

COMES NOW the Respondent, BIRMINGHAM FLIGHT CENTER., by and through its 

counsel, BARNETT & BORTH, LLC, pursuant to 14 CFR §13.209 and hereby files its 

ANSWER in the instant matter, and states as follows: 

I. 

I. ADMITS 

II. 

I. ADMITS 

2. DENIES 

3. DENIES 

4. Subparagraphs a. through e.: ADMITS 
III. 

5. Subparagraphs a. through g.: DENIES 

6. DENIES 

Respondent respectfully requests the Administrative Law Judge deny the Administrator's 

request to enter an order pursuant to the Final Notice of Proposed Civil Penalty proposing a civil 

penalty in the amount of $11,000.00 dated November 19, 2014. 

Dated: December 18,2014 

Charles R. Barnett, III 

BARNETT & BORTH, LLC 

800 Waukegan Road, Suite 200 

Glenview, IL 60025-4387 

(815) 356-8647 

(815) 356-7042 (FAX) 

2 

Respectfully submitted, 

BARNETT & BORTH, LLC 

~0Tlley(;sp0lldll Birmingham 

-:~ Flight Center, Inc. 
CERTIFICATE OF SERVICE 

The undersigned certifies that the foregoing Answer was served via Certified Mail, 

Return Receipt Requested as follows: 

ORIGINAL AND ONE COPY 

Federal Aviation Administration 

800 Independence Avenue, S.W. 

Washington, DC 20591 

Attention: Hearing Docket Clerk, AGC-430 

Wilbur Wright Building-Suite 2W!OOO 

FAX: 202-493-5142 

ONE COPY 

Deitrick H. Johnson, Complainant's Counsel 

Federal Aviation Administration 

Office of the Regional Counsel, ASO-7 

Southern Region 

1701 ColumbiaAve 

Atlanta, GA 30337 

TEL: 404-305-5200 

FAX: 404-305-5223 

The Honorable J. E. Sullivan, Administrative Law Judge 

Office of Hearings, M-20 

U.S. Department of Transportation 

1200 New Jersey Avenue, S.E. (Ell-310) 

Washington., DC 20590 

TEL: 202-366-6941 

FAX: 202-366-7536 

Dated this 18th day of December, 2014. 

~/ /-~~/ / ' /?-

~harld.arn::r Attorney for Respondent 

3
UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 78133 / June 22, 2016

ADMINISTRATIVE PROCEEDING

File No. 3-16575

In the Matter of

Computer Sciences Corporation, 

Michael Laphen, Michael Mancuso, 

Wayne Banks, Claus Zilmer, and Paul 

Wakefield

Respondents.

:

:

:

:

:

:

:

:

:

ORDER APPOINTING FUND PLAN 

ADMINISTRATOR AND SETTING 

BOND AMOUNT

On June 5, 2015, the Commission issued an order (“Order”) finding that Computer 

Sciences Corporation (“CSC”), Michael Laphen (“Laphen”), Michael Mancuso (“Mancuso”), 

Wayne Banks (“Banks”), Claus Zilmer (“Zilmer”), and Paul Wakefield (“Wakefield”)

(collectively, “Respondents”) violated the federal securities laws.1 Pursuant to the Order, CSC 

paid a civil money penalty of $190,000,000; Laphen paid a civil money penalty of $750,000; 

Mancuso paid a civil money penalty of $175,000; and Banks paid disgorgement of $10,990 and 

prejudgment interest of $2,400. The Order also created a fair fund, pursuant to Section 308(a) of 

the Sarbanes-Oxley Act, as amended, for the distribution to harmed investors (“Computer 

Sciences Fair Fund”). 

Additionally, in two related district court actions, defendant Wilfred Robert Sutcliffe2

(“Sutcliffe”) was ordered to pay disgorgement of $6,003.33 and prejudgment interest of 

 

1

Securities Act Rel. No. 9804 (June 5, 2015).

2

Securities and Exchange Commission v. Wilfred Sutcliffe, No. 15-cv-4340 (RJS) (S.D.N.Y. Sept. 9, 2015).
2

$1,060.62 and Edward Parker3(“Parker”) was ordered to pay disgorgement of $2,800 and 

prejudgment interest of $750. Per their final judgments, payments made by Sutcliffe and Parker 

were paid to the Commission and transferred into the Computer Sciences Fair Fund. In total, 

$190,948,983.954 was paid into the Computer Sciences Fair Fund.

The Division of Enforcement now seeks the appointment of Garden City Group, LLC as 

the fund plan administrator and requests that the administrator’s bond be set at $190,948,983.95, 

as required by Rules 1105(a) and 1105(c) of the Commission’s Rules on Fair Fund and 

Disgorgement Plans (“Rules”).5 Garden City Group, LLC is included in the Commission’s 

approved pool of administrators. 

Accordingly, pursuant to Rules 1105(a) and 1105(c), it is hereby ORDERED that Garden 

City Group, LLC is appointed as the fund plan administrator and shall obtain a bond in 

accordance with Rule 1105(c) in the amount of $190,948,983.95

For the Commission, by the Division of Enforcement, pursuant to delegated authority.6

Brent J. Fields

Secretary

 

3

Securities and Exchange Commission v. Edward Parker, No. 15-cv-4341 (ER) (S.D.N.Y. Sept. 9, 2015).

4 There was a $20 shortfall in the amount paid by Sutcliffe, which was written off by the Office of Financial 

Management pursuant to their applicable delegated authority, 17 CFR 200.30-4(a)(15).

5

17 CFR 201.1105(a) and 201.1105(c).

6

17 CFR 200.30-4(a)(17).
#### Alfred Kohlberg et al., Respondents, v. J. F. Shea Co., Inc., et al., Appellants, et al., Defendants.

No opinion. The date for the examination to proceed to be fixed in the order. Settle order on notice. Present — Martin, P. J., Townley, Glennon, Cohn and Callahan, JJ.
#### Nicholas Verdon, Appellee, v. Nicholas Lessares, Appellant.

Gen. No. 15,454.

*Vebdicts—when not disturbed as against the evidence.*A verdict will not be set aside on review as against the evidence unless clearly and manifestly against its weight.

Assumpsit. Appeal from the Circuit Court of Cook county; the Hon. Solon Philbrick, Judge, presiding.

Heard in this court at the March term, 1909.

Affirmed.

Opinion filed January 23, 1911.

Miles J. Devine, for appellant; John T. Murray, of counsel.

Haynie R. Pearson, for appellee; Samuel W. Jackson, of counsel.

Mr. Justice Brown

delivered the opinion of the court.

The plaintiff in this case recovered a judgment against the defendant for $496 and costs, January 9, 1909. The suit was for wages claimed to be due. Prom this judgment the defendant has appealed and claims that the verdict was manifestly against the weight of the evidence, and that the court below therefore erred in not granting a new trial. The evidence was conflicting. The plaintiff himself swore that he had worked for the defendant at a certain rate of wages for over sixteen months, and had not been paid. The defend- ‘ ant swears that he paid him every week, and brings corroborating evidence of others, who say they saw him paid.

We think the question being one entirely of credibility, the jury and the court below could decide better than we where the real weight of the evidence lay.

We have examined the instructions as a whole, and do not think that the jury were incorrectly or insufficiently instructed, or that the refusal, complained of, of certain instructions, was injurious error.

*485Under the pleadings and evidence, there is no merit in the contention that the claim should have been defeated because, if it existed, it was a partnership debt of the defendant and another.

The judgment of the Circuit Court is affirmed.

*Affirmed.*
### Michigan Supreme Court Lansing, Michigan

Marilyn Kelly,
Chief Justice

Michael F. Cavanag h
Elizabeth A. Weave r

Maura D. Corriga n Robert P. Young, Jr. Stephen J. Markma n Diane M. Hathaway,
J ustices

I, Corbin R. Davis, Clerk of the Mi chigan Supreme Cour t, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

_______________________________________ __ Clerk March 29, 2010

d0322 

# Order

March 29, 2010

140339

PEOPLE OF THE STATE OF MICHIGAN, Plaintiff-Appellee,

v SC: 140339 COA: 294654 Branch CC: 09-019230-FC LARRY LEE ANTHONY, Defendant-Appellant.

________________ _______________ __________/

On order of the Court, the application for leave to appeal the December 11, 2009 order of the Court of Appeals is consider ed, and it is DENIED, because we are not persuaded that the question presented s hould be reviewed by this Court.
UNITED STATES OF AMERICA

Before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934 

Release No. 88005 / January 17, 2020

ADMINISTRATIVE PROCEEDING

File No. 3-16753

In the Matter of

Signator Investors, Inc. and 

Gregory J. Mitchell

Respondents.

:

:

:

:

:

:

:

ADMINISTRATIVE PROCEEDING ORDER APPOINTING 

File No. 3-16754 TAX ADMINISTRATOR

In the Matter of

Cory D. Williams

Respondent.

:

:

:

:

:

:

:

By order dated February 22, 2019, the Commission issued the “Omnibus Order Directing the 

Appointment of Tax Administrator in Administrative Proceedings that Establish Distribution Funds” 

(“Omnibus Order”),1authorizing the Secretary to issue orders for calendar years 2019-2021 appointing,

upon request by the Commission staff, Miller Kaplan Arase LLP (“Miller Kaplan”), a certified public 

accounting firm, with one of their offices located in San Fransciso, California, as tax administrator (“Tax 

Administrator”) in administrative proceedings where the distribution fund may incur tax-related 

obligations as a Qualified Settlement Fund (“QSF”) under the Department of the Treasury Regulation § 

1.468B-1(c). 

On January 16, 2020, the Commission staff requested, pursuant to the Omnibus Order, the 

appointment of Miller Kaplan as the Tax Administrator for the QSF in the above-referenced 

proceeding. 

Accordingly, IT IS ORDERED that Miller Kaplan, pursuant to and in accordance with the 

Omnibus Order, is appointed the Tax Administrator for the QSF in the above-referenced proceeding. 

For the Commission, by its Secretary, pursuant to delegated authority.

Vanessa A. Countryman

Secretary

 

1

 Exchange Act Rel. No. 85174 (Feb. 22, 2019).
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§ 420.115 What are the FHWA approval and authorization requirements? ( a ) The State DOT and its subrecipients must obtain approval and authorization to proceed prior to beginning work on activities to be undertaken with FHWA planning and research funds. Such approvals and authorizations should be based on final work programs or other documents that describe the work to be performed. The State DOT and its subrecipients also must obtain prior approval for budget and programmatic changes as specified in 49 CFR 18.30 or 49 CFR 19.25 and for those items of allowable costs which require approval in accordance with the cost principles specified in 49 CFR 18.22(b) applicable to the entity expending the funds.
( b ) Authorization to proceed with the FHWA funded work in whole or in part is a contractual obligation of the Federal government pursuant to 23 U.S.C. 106 and requires that appropriate funds be available for the full Federal share of the cost of work authorized. Those State DOTs that do not have sufficient FHWA planning and research funds or obligation authority available to obligate the full Federal share of a work program or project may utilize the advance construction provisions of 23 U.S.C. 115(a) in accordance with the requirements of 23 CFR part 630, subpart G. The State DOTs that do not meet the advance construction provisions, or do not wish to utilize them, may request authorization to proceed with that portion of the work for which FHWA planning and research funds are available. In the latter case, authorization to proceed may be given for either selected work activities or for a portion of the program period, but such authorization does not constitute a commitment by the FHWA to fund the remaining portion of the work if additional funds do become available.
( c ) A project agreement must be executed by the State DOT and the FHWA Division Office for each statewide transportation planning, metropolitan planning area, or RD&T work program, individual activity or study, or any combination administered as a single Federal-aid project. The project agreement may be executed concurrent with or after authorization has been given by the FHWA Division Administrator to proceed with the work in whole or in part. In the event that the project agreement is executed for only part of the work, the project agreement must be amended when authorization is given to proceed with additional work.
(The information collection requirements in § 420.115(c) have been approved by the OMB and assigned control numbers 2125-0529)
UNITED STATES OF AMERICA

before the

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 99925 / April 9, 2024

Admin. Proc. File No. 3-21222

In the Matter of the Application of

LAURENCE G. ALLEN

For Review of Action Taken by

FINRA

ORDER EXTENDING TIME TO ISSUE DECISION

The Commission has determined, in its discretion, that it is appropriate to extend by 

90 days the period within which the decision in this matter may be issued. Accordingly, IT IS 

ORDERED that such period be, and hereby is, extended to July 8, 2024.

By the Commission.

Vanessa A. Countryman

Secretary
## Breadcrumb

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## Section navigation

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# Made in America waivers

----

## Content

----

The *Build America, Buy America Act* (Pub. L. No. 117-58, §§ 70901-52) was created to bolster America’s industrial base, protect national security, and support high-paying jobs. It ensures that funds are not allocated for any federal financial assistance program for infrastructure unless the project uses American materials.

In some situations, agencies can issue waivers for exceptions to the Made in America Laws. Agencies must post waivers and detailed explanations online, allowing at least 15 days for public comment.

You can find more information about these policies and the waivers proposed by federal agencies at madeinamerica.gov.

### Current SBA waivers

SBA does not have any waivers.

If you are a current SBA grantee and you wish to request a waiver of the Buy America requirements, please contact your SBA program office.