alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
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                                                      Exhibit 18



January 29, 1998

Mr. Arthur W. Huge
Senior Vice President & Chief Financial Officer
The LTV Corporation
200 Public Square
Cleveland, Ohio 44115

Dear Art:

  The "Summary of Significant Accounting Policies" note of Notes to the
Consolidated Financial Statements of The LTV Corporation included in its Form
10-K for the year ended December 31, 1997, describes a change in the method of
accounting for start-up costs from deferral to expensing start-up costs as
incurred. You have advised us that you believe that the change is to a
preferable method in your circumstances because such method presents a more
accurate reflection of assets and is an accepted industry practice.

   While there are no authoritative criteria for determining a "preferable"
accounting method for start-up costs, we are aware that the Accounting
Standards Executive Committee has approved a proposed Statement of Position
(subject to review of the Financial Accounting Standards Board) which would
require that companies expense all start-up costs as they are incurred. We
conclude that the change in the method of accounting for start-up costs from
deferral to expensing start-up costs as incurred is a change to an acceptable
alternative method which, based on your business judgment to make this change 
for the reason cited above, is preferable in your circumstances.

                                        Very truly yours,  

                                        /s/ Ernst & Young LLP
§ 501.2 Coordination between Federal agencies. ( a ) Complaints received by ETA or any State Workforce Agency (SWA) regarding contractual H-2A labor standards between the employer and the worker will be immediately forwarded to the appropriate WHD office for appropriate action under the regulations in this part.
( b ) Information received in the course of processing applications, program integrity measures, or enforcement actions may be shared between OFLC and WHD or, where applicable to employer enforcement under the H-2A program, other Departments or agencies as appropriate, including the Department of State (DOS) and DHS.
( c ) A specific violation for which debarment is imposed will be cited in a single debarment proceeding. OFLC and WHD may coordinate their activities to achieve this result. Copies of final debarment decisions will be forwarded to DHS promptly.
#### § 784.108 Operations not included in named operations on forms of aquatic “life.”

Since the subject matter of the exemptions is concerned with “aquatic forms of animal and vegetable life,” the courts have held that the manufacture of buttons from clam shells or the dredging of shells to be made into lime and cement are not exempt operations because the shells are not living things (*Fleming* v. *Hawkeye Pearl Button Co.,* 113 F. 2d 52; *Walling* v. *Haden,* 153 F. 2d 196, certiorari denied 328 U.S. 866). Similarly, the production of such items as crushed shell and grit, shell lime, pearl buttons, knife handles, novelties, liquid glue, isinglass, pearl essence, and fortified or refined fish oil is not within these exemptions.
#### § 4000.52 What definitions do I need to know for these rules?

You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions:

*We* means the PBGC.

*You* means the person subject to the record retention requirement.
[Federal Register Volume 65, Number 104 (Tuesday, May 30, 2000)]
[Notices]
[Page 34473]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-13379]


-----------------------------------------------------------------------

DEPARTMENT OF HEALTH AND HUMAN SERVICES

Agency for Healthcare Research and Quality


Contract Review Meeting

    In accordance with section 10(a) of the Federal Advisory Committee 
Act as amended (5 U.S.C., Appendix 2), announcement is made of an 
Agency for Healthcare Research and Quality (AHRQ) Technical Review 
Committee (TRC) meeting. This TRC's charge is to provide review of 
contract proposals and recommendations to the Administrator, AHRQ, 
regarding the technical merit of proposals submitted in response to a 
Request for Proposals (RFPs) regarding ``Internet-based Distance 
Learning'', issued on April 21, 2000. The contract will constitute 
AHRQ's participation in the Small Business Innovation Research program.
    The upcoming TRC meeting will be closed to the public in accordance 
with the Federal Advisory Committee Act (FACA), section, 10(d) of 5 
U.S.C., Appendix 2, implementing regulations, and procurement 
regulations, 41 CFR 101-6.1023 and 48 CFR section 315.604(d). The 
discussions at this meeting of contract proposals submitted in response 
to the above-referenced RFP are likely to reveal proprietary and 
personal information concerning individuals associated with the 
proposals. Such information is exempt from disclosure under the above-
cited FACA provision that protects the free exchange of candid views, 
and under the procurement rules that prevent undue interference with 
Committee and Department operations.
    Name of TRC: The Agency for Healthcare Research and Quality--
``Internet-based Distance Learning''.
    Date: June 16, 2000 (Closed to the public).
    Place: Agency for Healthcare Research and Quality, 6010 Executive 
Blvd., 4th Floor Conference Center, Room B, Rockville, Maryland 20852.
    Contact Person: Anyone wishing to obtain information regarding this 
meeting should contact Sandra Robinson, Center for Quality Measurement 
and Improvement, Agency for Healthcare Research and Quality, 2101 East 
Jefferson Street, Suite 502, Rockville, Maryland 20852, 301-594-1703.

    Dated: May 22, 2000.
John M. Eisenberg,
Director.
[FR Doc. 00-13379 Filed 5-26-00; 8:45 am]
BILLING CODE 4160-90-M
Exhibit 4.9










Exhibit 4.9





EXHIBIT 4.9


Amending Agreement of Purchase and Sale dated June 6, 2014 between Prodigy Gold Inc. 
(“Argonaut”) and Richmont Mines Inc. (“Richmont”)
#### § 785.20 General.

Under certain conditions an employee is considered to be working even though some of his time is spent in sleeping or in certain other activities.