alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<PAGE>   1



                                                                    EXHIBIT 16.1


To the
Securities and Exchange Commission
Washington, D.C.

RE:      National Equities Holding, Inc.
         Audit report for the period ended November 30, 1995 and the
         years ended December 31, 1994 and 1993.

Dear Sirs:

         The present name of our firm is Merle S. Finkel, C.P.A.  The former
name of our firm is M.S. Finkel & CO.

         We agree with the disclosures made by National Equities Holding, Inc.
regarding their change of certified public accountants.

         There were no disagreements between the Company and M.S. Finkel & CO.
which were not resolved to our satisfaction during the audit of the Company for
period ended November 30, 1995 and the years ended December 31, 1994 and 1993,
as to matters of accounting principle or practices, financial statement
disclosure, or audit scope and procedure in connection with our report on
financial statements of the Company for period ended November 30, 1995 and the
years ended December 31, 1994 and 1993.


signed /s/ Merle S. Finkel
Merle S. Finkel, C.P.A.
formerly known as M.S. Finkel & CO.

December 18, 1997
#### Ambrose Hine, Appellant and Respondent, *v.*Harriet A. Huntington et al., as Executrices of Allen Hine, Deceased, Respondents and Appellants, Impleaded with Others.

*Hine*v. *Huntington,*134 App. Div. 907, affirmed.

(Argued October 18, 1910;

decided November 15, 1910.)

Cboss-appeals from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered July 13, 1909, which affirmed a judgment of Special Term dismissing the plaintiff’s complaint and the defendants’ counterclaim in an action for an accounting as to certain assets of the estate of Allen Hine, deceased, and for services alleged to have been rendered such estate. A counterclaim for an accounting on the part of plaintiff of rents and profits from a parcel of real property belonging to said estate was interposed.

*Homer Weston*and *Waldo Weston*for plaintiff, appellant and respondent.

*Daniel A. Pierce*and *Charles C. CooTt*for defendants, respondents and appellants.

Judgment affirmed, without costs; no opinion.

Concur: Cullen, Ch. J., Gbay, Haight, Vann, Webneb and Chase, JJ.
#### In the Matter of Frank M. Hardenbrook, an Attorney, Appellant. The Association of the Bar of the City of New York, Respondent.

*Matter of Hardenbrook,*135 App. Div. 634, affirmed.

(Argued June 2, 1910;

decided June 17, 1910.)

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 7, 1910, directing that the name of the appellant herein be stricken from the roll of attorneys and counselors at law and forbidding him to practice as such in any court within the state.

*Theodore II. Lord*and *Frederick W. Park*for appellant.

*J. Addison Young*for respondent.

Order affirmed ; no opinion.

Concur: Cullen, Oh. J., Gray, Haight, Vann, Werner, Hiscóck and Chase, JJ.
#### § 1500.1 Applicability.

This chapter, this subchapter, and this part apply to all matters regulated by the Transportation Security Administration.
§ 77.35-5 General. Cross Reference
Link to an amendment published at 89 FR 76698 , Sept. 18, 2024.
( a ) All flame safety lamps shall be of an approved type, constructed in accordance with subpart 160.016 of subchapter Q (Specifications) of this chapter.
( b ) Each self-contained breathing apparatus must be of the pressure-demand, open-circuit type, approved by the Mine Safety and Health Administration (MSHA) and the National Institute for Occupational Safety and Health (NIOSH), and have at a minimum a 30-minute air supply and a full facepiece.
( c ) Flashlights shall be Type II or Type III, constructed and marked in accordance with ASTM F 1014 (incorporated by reference, see § 77.01-3).
( d ) All lifelines shall be of steel or bronze wire rope. Steel wire ropes shall be either inherently corrosion resistant, or made so by galvanizing or tinning. Each end shall be fitted with a hook with keeper having throat opening which can be readily slipped over a 5 ⁄ 8-inch bolt. The total length of the lifeline shall be dependent upon the size and arrangement of the vessel, and more than one line may be hooked together to achieve the necessary length. No individual length of lifeline may be less than 50 feet in length. The assembled lifeline shall have a minimum breaking strength of 1,500 pounds.
( e ) All equipment shall be maintained in an operative condition, and it shall be the responsibility of the master and chief engineer to ascertain that a sufficient number of the crew are familiar with the operation of the equipment.
( f ) Boots and gloves shall be of rubber or other electrically nonconducting material.
( g ) The helmet shall provided effective protection against impact.
( h ) Protective clothing shall be of material that will protect the skin from the heat of fire and burns from scalding steam. The outer surface shall be water resistant.
[CGFR 65-50, 30 FR 16953, Dec. 30, 1965, as amended by CGFR 67-87, 32 FR 19181, Dec. 20, 1967; CGD 82-042, 53 FR 17704, May 18, 1988; CGD 86-036, 57 FR 48325, Oct. 23, 1992; USCG-1999-5151, 64 FR 67181, Dec. 1, 1999; USCG-2014-0688, 79 FR 58282, Sept. 29, 2014]
§ 67.87 Change of legal name of owner. ( a ) When the name of a corporation which owns a documented vessel changes, the corporation must present certification from the appropriate governmental agency evidencing registration of the name change.
( b ) When the name of an individual who owns a documented vessel changes for any reason, competent and persuasive evidence establishing the change must be provided.
Exhibit 32.1


            CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
                 PURSUANT TO 18 U.S.C. SECTION 1350

   In connection with the accompanying Quarterly Report on Form 10K of
Admiral Financial Corp. for the fiscal year ended June 30, 2006, Wm. Lee
Popham, Chairman, CEO and CFO of Admiral Financial Corp. hereby certifies
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002, to the best of his knowledge and belief,
that:

1.  Such Annual Report on Form 10K for the period ended June 30, 2006,
    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 such Annual Report on Form 10K for the
    period ended June 30, 2006, fairly presents, in all material respects,
    the financial condition and results of operations of Admiral Financial
    Corp.

                                   ADMIRAL FINANCIAL CORP.

Date:   September  28, 2006        By: /s/  Wm. Lee Popham
                                      -------------------------------------
                                      Wm. Lee Popham, Chairman, CEO and CFO
#### § 1242.03 Made by accounting divisions.

The separation shall be made by accounting divisions, where such divisions are maintained, and the aggregate of the accounting divisions reported for the quarter and for the year.
Release dates | Full version (300 KB PDF)Actions by the Board | Actions 
  under delegated authority
  Applications and reports:Boston
 |
New York
 |
Philadelphia
 |
Cleveland
 |
Richmond
 |
Atlanta
Chicago
 |
St. Louis
 |
Minneapolis
 |
Kansas City
 |
Dallas
 |
San Francisco

# District: 2
Federal Reserve Bank of: New York

## Filings received during the week ending February 5, 2011

|Filer                          | Filing Type    | Filing Proposal                                                                                                                                                                                                                  | End of Comment Period                                 
|------------------------------ | -------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------
|BANCA POPOLARE VICENZA SCPAARL | FBSEA          | Banca Popolare di Vicenza S.C.p.A, Vicenza, Italy, to establish a representative office in New York, New York, pursuant to Section 211.24(a)(1) of Regulation K.                                                                 | Newspaper:Not availableFederal Register:Not applicable
|Newspaper:                     | Not available 
|Federal Register:              | Not applicable
|HANA FINANCIAL GROUP INC.      | 4c8            | Hana Financial Group Inc., Seoul, Korea, to acquire a controlling interest in Korea Exchange Bank, Seoul, Korea ("KEB"), and thereby engage indirectly through KEB's U.S. nonbanking subsidiaries in certain lending activities. | Newspaper:Not applicableFederal Register:02/18/2011   
|Newspaper:                     | Not applicable
|Federal Register:              | 02/18/2011    
|ORANGE COUNTY TRUST COMPANY    | * Branch       | Orange County Trust Company, Middletown, New York, to establish a branch office located at 1166 Main Street, Fishkill, New York.                                                                                                 | Newspaper:02/16/2011Federal Register:Not applicable   
|Newspaper:                     | 02/16/2011    
|Federal Register:              | Not applicable

## Availability of CRA Public Evaluations

|Institution / Location | RSSDID | Exam Date | CRAPublic Date | CRARating | Exam Method
|---------------------- | ------ | --------- | -------------- | --------- | -----------
|NONE                  

## CRA Examinations scheduled for     Quarter of

|Institution | Location
|----------- | --------
|NONE       

* Subject to the provisions of the Community Reinvestment Act

Release dates | Full version (300 KB PDF)Actions by the Board | Actions 
  under delegated authority
  Applications and reports:Boston
 |
New York
 |
Philadelphia
 |
Cleveland
 |
Richmond
 |
Atlanta
Chicago
 |
St. Louis
 |
Minneapolis
 |
Kansas City
 |
Dallas
 |
San Francisco

---

Home Banking information and regulation  Accessibility Contact 
  us
<TABLE>


                                  Exhibit 11.1

                  Statement of Computation of Earnings Per Share
                    for the threee months ended March 31, 1997

<CAPTION>

                               Earnings Per Share
                                                            Primary          Fully Diluted
                                                          ------------      --------------
<S>                                                       <C>              <C>
1. Proceeds upon exercise of options                     $  11,261,250      $  11,261,250
2. Market price of shares
        Closing: 3/31/97                                 $           -      $       16.13
        Average: 1/01/97-3/31/97                         $       15.97 $                -
3. Treasury shares that could be repurchased (Options)         705,150            698,156
4. Option shares outstanding                                   787,500            787,500
5. Common stock equivalent shares (Excess                       82,350             89,344
    shares under option over Treasury
    shares that could be repurchased)
6. Weighted average number of shares outstanding            20,789,491         20,893,656
7. Net income for the period                             $   5,610,000      $   5,610,000
8. Less: Dividends applicable to
    the preferred stock                                  $  (4,205,000)     $  (4,205,000)
    Plus: Interest expense on convertible note           $           -      $           -
9. Net income applicable to common shares                $   1,405,000      $   1,405,000
10.Income per share                                      $        0.07      $        0.07
11.Reported income per share                             $        0.07      $        0.07

</TABLE>
Release dates | Full version (300 KB PDF)Actions by the Board | Actions 
  under delegated authority
  Applications and reports:
Boston
 |
New York
 |
Philadelphia
 |
Cleveland
 |
Richmond
 |
Atlanta
Chicago
 |
St. Louis
 |
Minneapolis
 |
Kansas City
 |
Dallas
 |
San Francisco

# District: 1
Federal Reserve Bank of: Boston

## Filings received during the week ending June 2, 2012

|Filer | Filing Type | Filing Proposal | End of Comment Period
|----- | ----------- | --------------- | ---------------------
|NONE 

## Availability of CRA Public Evaluations

|Institution / Location | RSSDID | Exam Date | CRAPublic Date | CRARating | Exam Method
|---------------------- | ------ | --------- | -------------- | --------- | -----------
|NONE                  

## CRA Examinations scheduled for     Quarter of

|Institution | Location
|----------- | --------
|NONE       

* Subject to the provisions of the Community Reinvestment Act

Release dates | Full version (300 KB PDF)Actions by the Board | Actions 
  under delegated authority
  Applications and reports:
Boston
 |
New York
 |
Philadelphia
 |
Cleveland
 |
Richmond
 |
Atlanta
Chicago
 |
St. Louis
 |
Minneapolis
 |
Kansas City
 |
Dallas
 |
San Francisco

---

Home Banking information and regulation  Accessibility Contact 
  us
Release dates | Full version (300 KB PDF)Actions by the Board | Actions 
  under delegated authority
  Applications and reports:Boston
 |
New York
 |
Philadelphia
 |
Cleveland
 |
Richmond
 |
Atlanta
Chicago
 |
St. Louis
 |
Minneapolis
 |
Kansas City
 |
Dallas
 |
San Francisco

# District: 4
Federal Reserve Bank of: Cleveland

## Filings received during the week ending March 26, 2011

|Filer | Filing Type | Filing Proposal | End of Comment Period
|----- | ----------- | --------------- | ---------------------
|NONE 

## Availability of CRA Public Evaluations

|Institution / Location          | RSSDID | Exam Date  | CRAPublic Date | CRARating | Exam Method
|------------------------------- | ------ | ---------- | -------------- | --------- | -----------
|CITIZENS BKG CO, SANDUSKY, OHIO | 542528 | 11/01/2010 | 03/08/2011     | S         | Int Sm Bank
|HEARTLAND BK, GAHANNA, OHIO     | 853112 | 07/19/2010 | 03/28/2011     | S         | Int Sm Bank
|METAMORA ST BK, METAMORA, OHIO  | 533227 | 12/06/2010 | 03/21/2011     | S         | Small Bank 

## CRA Examinations scheduled for     Quarter of

|Institution | Location
|----------- | --------
|NONE       

* Subject to the provisions of the Community Reinvestment Act

Release dates | Full version (300 KB PDF)Actions by the Board | Actions 
  under delegated authority
  Applications and reports:Boston
 |
New York
 |
Philadelphia
 |
Cleveland
 |
Richmond
 |
Atlanta
Chicago
 |
St. Louis
 |
Minneapolis
 |
Kansas City
 |
Dallas
 |
San Francisco

---

Home Banking information and regulation  Accessibility Contact 
  us
<TABLE> <S> <C>


<ARTICLE>                     5
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                              JUN-30-1996
<PERIOD-END>                                   JUN-30-1996 
<CASH>                                         0
<SECURITIES>                                   0
<RECEIVABLES>                                  0
<ALLOWANCES>                                   0
<INVENTORY>                                    0
<CURRENT-ASSETS>                               0
<PP&E>                                         0
<DEPRECIATION>                                 0
<TOTAL-ASSETS>                                 0
<CURRENT-LIABILITIES>                          23,890
<BONDS>                                        0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       10,987
<OTHER-SE>                                     (34,877)
<TOTAL-LIABILITY-AND-EQUITY>                   0
<SALES>                                        0
<TOTAL-REVENUES>                               0
<CGS>                                          0
<TOTAL-COSTS>                                  0
<OTHER-EXPENSES>                               0
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                0
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            0
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   0
<EPS-PRIMARY>                                  0.00
<EPS-DILUTED>                                  0.00
        

</TABLE>
<TABLE> <S> <C>


<ARTICLE>                     5

<S>                           <C>
<PERIOD-TYPE>                 12-MOS
<FISCAL-YEAR-END>                       FEB-28-1999
<PERIOD-START>                          MAR-01-1998
<PERIOD-END>                            FEB-28-1999
<CASH>                                    3,822,210
<SECURITIES>                                      0
<RECEIVABLES>                             8,380,414
<ALLOWANCES>                                      0
<INVENTORY>                              18,477,058
<CURRENT-ASSETS>                         36,489,862
<PP&E>                                   47,976,699
<DEPRECIATION>                         (10,994,734)
<TOTAL-ASSETS>                           90,143,392
<CURRENT-LIABILITIES>                    41,359,738
<BONDS>                                           0
<COMMON>                                218,693,245
<PREFERRED-MANDATORY>                             0
<PREFERRED>                                       0
<OTHER-SE>                                        0
<TOTAL-LIABILITY-AND-EQUITY>             90,143,392
<SALES>                                  81,518,162
<TOTAL-REVENUES>                         81,518,162
<CGS>                                   158,024,723
<TOTAL-COSTS>                           244,680,069
<OTHER-EXPENSES>                         17,825,237
<LOSS-PROVISION>                                  0
<INTEREST-EXPENSE>                       12,198,858
<INCOME-PRETAX>                       (149,170,931)
<INCOME-TAX>                                570,651
<INCOME-CONTINUING>                   (149,741,582)
<DISCONTINUED>                                    0
<EXTRAORDINARY>                                   0
<CHANGES>                                 (406,574)
<NET-INCOME>                          (150,148,156)
<EPS-BASIC>                                (1.74)
<EPS-DILUTED>                                (1.74)


</TABLE>
§ 1242.05 Operating expense account number notation. ( a ) The operating expense account numbers consist of a six-digit coding structure divided into three two-digit groups. The first two-digit group denotes natural expenses; the second group denotes activities/subactivities for freight, passenger or common service; and the third group signifies applicable function assignment.
( b ) For reporting purposes, four natural expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX, 52-XX-XX, 53-XX-XX and 12-XX-XX).
( c ) The symbol “XX” in the first two-digit group is used throughout the separation instructions to denote more than one natural expense associated with the same activity/subactivity-function account structure. For reporting purposes, the natural expense account numbers represented by “XX” include: 11—Salaries and wages; 21—Materials, tools, supplies, fuels, and lubricants; 30 or 41—Purchased services: 30—Summation of certain purchased service accounts; 41—Other purchased services; 61—General.
( d ) The “30” natural expense designation indicates a summation of specific purchased service accounts that are reported in total rather than individually. The specific accounts under the way and structures activity except for administration functions include 39-1X-XX, repairs billed by others, Dr.; 40-1X-XX, repairs billed to others, cr.; and 41-1X-XX, other purchased services. For the equipment activity excluding administration functions, the “30” designation denotes the summation of 39-2X-XX and 41-2X-XX.
( e ) The “41” natural expense designation (other purchased services) is the purchased service category of the “XX” code for the following: ( 1 ) Way and structures activity administration—function accounts,
( 2 ) Equipment activity administration—function accounts,
( 3 ) Transportation activity expense accounts, and
( 4 ) General and administration activity expense accounts.
( f ) The “61” general natural expense designation is applicable to all accounts with the “XX” symbol except transportation, train and yards accounts (XX-(33/43/53)-XX).
( g ) The natural expense account number “50” is used throughout the separation instructions to indicate the summation of accounts 52-XX-XX, Other casualties, and 53-XX-XX, Insurance, that are reported as one item, “Casualties and Insurance,” (50-XX-XX).
( h ) The number “98” in the function account group (last two digits) is used in the separation rules to designate the summation of a natural expense consisting of more than one functional assignment that is reported as one item. This includes Repairs Billed to Others, Cr.—Equipment (40-2X-XX). For example, the locomotive subactivity contains accounts 40-(21/24/26)-40, 40-(21/24/26)-41, and 40-(21/24/26)-48 which are treated as 40-(21/24/26)-98.
§ 76.23-25 Sprinkler heads. ( a ) Sprinkler heads shall be of an approved type.
( b ) [Reserved]
#### § 67.301 Issuance of Abstract of Title.

Any person may request the National Vessel Documentation Center to issue a General Index or Abstract of Title (form CG-1332) for a vessel.