alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<PAGE>   1
                                                                     Page 4 of 5















                                  EXHIBIT 16.1

                 Response Letter from New Certifying Accountant


                                       
<PAGE>   2
                                                                 Page 5 of 5
                          [ARTHUR ANDERSEN LETTERHEAD]





March 19, 1997




Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street N.W.
Washington, D.C. 20549


We have read Item 4 included in the attached Form 8-K dated March 13, 1997 of
Coronado Industries, Inc. to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.


Very truly yours,

ARTHUR ANDERSEN LLP


By  /s/ Michael Garnreiter
   -----------------------
   Michael Garnreiter



Copies to:
Michael F. Patterson, Titus Bueckner & Berry
G.R. Smith, Coronado Industries, Inc.
EXHIBIT
32.2




CERTIFICATION
PURSUANT TO


18 U.S.C.
1350


(SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002)




Pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officer
of Pet DRx Corporation (the “Company”), does hereby certify, to the best of his
knowledge and belief that:




(1) The
Annual Report on Form 10-K for the year ended December 31, 2007 (the
“Report”) fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934, as amended; and




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




Date:
April 4, 2008








/s/ Gregory J.
      EisenhauerGregory
      J. EisenhauerChief
      Financial Officer




The
foregoing certification is being furnished to the Securities and Exchange
Commission as an exhibit to the Form 10-K and shall not be considered filed as
part of the Form 10-K.
<TABLE> <S> <C>


<ARTICLE>                     5
<MULTIPLIER>                  1,000
<CURRENCY>                    U.S. DOLLARS                 
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                               JUN-30-1997
<PERIOD-START>                                  JUL-01-1996
<PERIOD-END>                                    DEC-31-1996
<EXCHANGE-RATE>                                           1
<CASH>                                               17,315 
<SECURITIES>                                              0 
<RECEIVABLES>                                        11,942 
<ALLOWANCES>                                              0 
<INVENTORY>                                           2,772 
<CURRENT-ASSETS>                                     38,692 
<PP&E>                                               14,583 
<DEPRECIATION>                                        6,967 
<TOTAL-ASSETS>                                       53,416 
<CURRENT-LIABILITIES>                                 6,540 
<BONDS>                                                   0 
<PREFERRED-MANDATORY>                                     0 
<PREFERRED>                                               0 
<COMMON>                                                278 
<OTHER-SE>                                           45,479 
<TOTAL-LIABILITY-AND-EQUITY>                         53,416 
<SALES>                                              20,625 
<TOTAL-REVENUES>                                     20,995 
<CGS>                                                 7,046 
<TOTAL-COSTS>                                         7,046 
<OTHER-EXPENSES>                                     21,967 
<LOSS-PROVISION>                                          0 
<INTEREST-EXPENSE>                                   (8,018) 
<INCOME-PRETAX>                                      (2,683) 
<INCOME-TAX>                                              0 
<INCOME-CONTINUING>                                       0 
<DISCONTINUED>                                            0 
<EXTRAORDINARY>                                           0 
<CHANGES>                                                 0 
<NET-INCOME>                                         (5,335) 
<EPS-PRIMARY>                                          (.13) 
<EPS-DILUTED>                                          (.13) 
                                                   


</TABLE>
----

----

| (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 the Company. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------|

| March 24, 2011 | /s/ David J. Bryant                                  |
|----------------|------------------------------------------------------|
|           | David J. Bryant                                      |
|           | Chief Financial Officer and Chief Accounting Officer |
|           |                                                 |

----

----
Exhibit 32.1

Certification pursuant to 18 U.S.C. Section 1350,

as Adopted pursuant to Section 906 of
the

Sarbanes-Oxley Act of 2002

In
connection with the Annual Report on Form 10-K of KBS Real Estate Investment Trust, Inc. (the Registrant) for the year ended December 31, 2008, as filed with the Securities and Exchange Commission on the date hereof (the
Report), the undersigned, Charles J. Schreiber, Jr., Chief Executive Officer and Director of the Registrant, hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002,
that, to the best of his knowledge and belief:



|(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 the Registrant.
|--- | -------------------------------------------------------------------------------------------------------------------------------------------------------

Date: March 27, 2009



/s/ Charles J. Schreiber, Jr.Charles J. Schreiber, Jr. Chairman of the Board, Chief Executive Officer and Director
In the United States Court of Federal Claims

OFFICE OF SPECIAL MASTERS

No. 02-1714V

(Filed: May 21, 2014)

NOT TO BE PUBLISHED

* * * * * * * * * * * * * * * * * * * * * * * * * ****

*

RICHARD KERNS and KELLY KERNS, *

Parents of, KK, a minor, *

*

Petitioners, * 

* Vaccine Act Interim Fees and Costs 

v. *

*

SECRETARY OF HEALTH AND *

HUMAN SERVICES *

*

Respondent. *

*

* * * * * * * * * * * * * * * * * * * * * * * * * ***

DECISION (ATTORNEYS’ FEES)

HASTINGS, Special Master.

In this case under the National Vaccine Injury Compensation Program (hereinafter “the 

Program”), petitioners seek, pursuant to 42 U.S.C. § 300aa-15(b) and (e)(1), an award for attorneys’ fees 

and other costs incurred in attempting to obtain Program compensation in this case.

I

ENTITLEMENT TO FEES AND COSTS GENERALLY

Pursuant to § 300aa-15(b) and (e)(1), the special master may make an award of attorneys’ fees 

and costs even when, as in this case, the petitioners are not found to qualify for a substantive Program 

award, if the petition was filed in “good faith” and upon a “reasonable basis.”

II

PROCEDURAL HISTORY 

Petitioners filed the instant request for fees and costs on July 5, 2013. Respondent has not filed 

any documents opposing the request. On January 16, 2014, I filed a Decision granting the request.

However, later that same day, petitioners’ counsel left a telephone message at my office noting that my 

Decision did not address petitioners’ request that I direct the payment of fees solely to counsel. I 
interpreted this message as an oral Motion for Reconsideration of my Decision on fees, and I filed an 

Order withdrawing my Decision on January 17, 2014. 

On May 20, 2014, I filed a decision determining that attorneys’ fees and costs may be paid 

directly to counsel in appropriate circumstances. Goodridge v. HHS, No. 02-320V (2014). For the reasons 

stated in Goodridge, I find it appropriate in this case to award a check for attorneys’ fees and other costs 

solely to petitioners’ counsel. Further, respondent has not argued in this case against petitioners’

request that I do so. 

III

AMOUNT OF THE AWARD

The requested amount of $7,598 appears reasonable. 

Accordingly, my decision is that fees and costs are to be awarded in the total amount of $7,598. 

 /s/ George L. Hastings, Jr. 

 George L. Hastings, Jr.

 Special Master
Before the Second Division,

February 13, 1968

No. P68/58.

protests 62/9334 and 64/11189 (Tampa).

#### Schuster Naval Stores Company *v.*United States,

Rao, C. J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of galvanized wire fencing, composed of wires not over twenty one-hundredths and not *998under eight one-hundredths of one inch in diameter, similar in all material respects to that the subject of *Amerlux Steel Products Corp. et al.*v. *United States*(52 Cust. Ct. 83, C.D. 2441), the claim of the plaintiff was sustained.
EXHIBIT
      32.2





CERTIFICATION





PURSUANT
      TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


(SUBSECTIONS
      (a) AND (b) OF SECTION 1350,CHAPTER 63 OF TITLE 18, UNITED STATES
      CODE)





Pursuant
      to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of
      section 1350, chapter 63 of Title 18, United States Code), the undersigned
      officers of SHINE MEDIA ACQUISITION CORP., a Delaware corporation (the
      "Company"), does hereby certify with respect to the Annual Report of the Company
      on Form 10-K for the year ended December 31 2006 as filed with the Securities
      and Exchange Commission (the "10-K Report") that:





(1)
      the
      10-K 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 10-K Report fairly presents, in all material
      respects, the financial condition and results of operations of the
      Company.




SHINE
              MEDIA
              ACQUISITION CORP.Date:
              April 15, 2007
            By:
            /S/
              Hock
              S. OngHock
                S. Ong
              Chief
                Financial Officer
No. 58338.

protests 225680-K, etc. (New York).

#### Dodge & Olcott, Inc., et al. *v.*United States,

Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of camphor oil the same in all material respects as that the subject of *Orbis Products Corp.*v. *United States*(30 Cust. Ct. 244, C. D. 1527), the claim of the plaintiffs was sustained.
<PAGE>   1
                                                                    Exhibit 23.2



                       [ARTHUR ANDERSEN LLP LETTERHEAD]



                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated March 26, 1997,
included in Allied Waste Industries, Inc.'s Form 10-K for the year ended
December 31, 1996, and to all references to our firm included in this
registration statement.


                                                             ARTHUR ANDERSEN LLP


Phoenix, Arizona
November 5, 1997
#### Maria DE JESUS MUNOZ, Petitioner, v. Alberto R. GONZALES, Attorney General, Respondent.

No. 04-71190, [ AXX-XXX-XXX ].

United States Court of Appeals, Ninth Circuit.

Submitted Aug. 1, 2005.*

Decided Aug. 4, 2005.

Maria De Jesus Munoz, La Puente, CA, pro se.

Regional Counsel, Western Region Immigration *&*Naturalization Service, Lagu*600na Niguel, CA, Ronald E. Lefevre, Chief Legal Officer, Office of the District Counsel Department of Homeland Security, San Francisco, CA, Papú' Sandhu, Jennifer Keeney, DOJ-U.S. Department Of Justice Civil Div./Office Of Immigration Lit., Washington, DC, for Respondent.

Before O’SCANNLAIN, CALLAHAN and BEA, Circuit Judges.

*

 The panel unanimously finds this case suitable for decision without oral argument. *See*Fed. R.App. P. 34(a)(2).

MEMORANDUM**

Maria de Jesus Munoz, a native and citizen of Mexico, petitions pro se for review of the Board of Immigration Appeals’ (“BIA”) dismissal of her appeal from an immigration judge’s (“IJ”) denial of her motion to reconsider. We have jurisdiction pursuant to 8 U.S.C. § 1252. We review the agency’s denial of a motion to reconsider for abuse of discretion, *see Salta v. INS,*314 F.3d 1076, 1078 (9th Cir.2002), and we deny the petition for review.

The agency did not abuse its discretion by denying Munoz’s motion to reconsider because in her motion, Munoz merely argued she was eligible for cancellation without identifying any error of law or fact in the IJ’s decision denying her motion to reopen because she failed to demonstrate ineffective assistance of counsel excused the untimely fifing of her underlying application for cancellation of removal. *See*8 C.F.R. § 1003.23(b)(2).

PETITION FOR REVIEW DENIED.

**

 This disposition is not appropriate for publi- * cation and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
Before the Third Division,

April 10, 1957

No. 60629.

#### Arnart Imports, Inc. *v.*United States,

protests 291619-K, etc. (New York).

Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of switch plates, wholly or in chief value of porcelain, used as an essential part of electrical apparatus and known as electrical porcelain ware, other, the claim of the plaintiff was sustained.
Date: Quarterly observations  
Category: Wealth Percentile Group (Top 0.1%, Next 0.9%, Next 9%, Next 40%, Bottom 50%)      
Net worth: Total assets less total liabilites     
Assets: Total nonfinancial and financial assets 
Real estate: Owner-occupied real estate including vacant land and mobile homes at market value
Consumer durables:  Consumer durable goods, current cost basis (automobiles,  trucks/motor vehicles,  furniture,  carpet/rugs,light fixtures, household appliances, audio/video/photo equipment, computers, boats, books,jewelry/watches, health and therapeutic equipment, and luggage, among others)
Corporate equities and mutual fund shares: Holdings of corporate equities and mutual fund shares excluding equities and mutual fund shares owned through DC pensions
Defined benefit pension entitlements: Accrued benefits to be paid in the future from defined benefit (DB) plans. Included in the Pension Entitlements instrument in the Financial Accounts.
Defined contribution pension entitlements: Defined contribution (DC) pension plans, and  annuities  sold  by  life  insurers  directly to individuals. Included in the Pension Entitlements instrument in the Financial Accounts.
Private Business: Proprietors' equity in noncorporate business (Includes non-publicly traded businesses and real estate owned by households for renting out to others) 
Other Assets: Total assets less real estate, consumer durables, corporate equities and mutual fund shares, pension entitlements and private business
Liabilites: Total liabilities
Home mortgages: Residential home mortgage loans as reported by lenders
Consumer credit: Consumer credit including credit card, student loan, and vehicle loan balances, as well as other loans extended to consumers
Other liabilities: Total liabilities less home mortgages and consumer credit
<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   3-MOS                   9-MOS
<FISCAL-YEAR-END>                          MAY-31-1998             MAY-31-1998
<PERIOD-END>                               FEB-28-1998             FEB-28-1998
<CASH>                                       3,092,000               3,092,000
<SECURITIES>                                         0                       0
<RECEIVABLES>                                1,943,000               1,943,000
<ALLOWANCES>                                 (188,000)               (188,000)
<INVENTORY>                                    172,000                 172,000
<CURRENT-ASSETS>                             5,198,000               5,198,000
<PP&E>                                      15,101,000              15,101,000
<DEPRECIATION>                             (4,089,000)             (4,089,000)
<TOTAL-ASSETS>                              31,112,000              31,112,000
<CURRENT-LIABILITIES>                        5,496,000               5,496,000
<BONDS>                                              0                       0
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                       283,000                 283,000
<OTHER-SE>                                           0                       0
<TOTAL-LIABILITY-AND-EQUITY>                31,112,000              31,112,000
<SALES>                                      4,209,000              13,341,000
<TOTAL-REVENUES>                             5,379,000              17,444,000
<CGS>                                        3,948,000              12,749,000
<TOTAL-COSTS>                                5,187,000              16,841,000
<OTHER-EXPENSES>                                     0                       0
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                             194,000                 600,000
<INCOME-PRETAX>                                192,000                 603,000
<INCOME-TAX>                                    71,000                 214,000
<INCOME-CONTINUING>                            121,000                 389,000
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                   121,000                 389,000
<EPS-PRIMARY>                                      .00                     .01
<EPS-DILUTED>                                      .00                     .01
        

</TABLE>
<partyblock><br><br><div align="center"><b><font size="+1">Mingmen Acupuncture Services, PC, a/a/o Sergio Castelan, Plaintiff-Respondent,<br><br>against<br><br>Global Liberty Insurance Company of New York, Defendant-Appellant.</font></b></div><br><br><p>Defendant, as limited by its brief, appeals from so much of an order of the Civil Court of the City of New York, New York County (Debra Rose Samuels, J.), entered September 28, 2017, as denied its motion for summary judgment dismissing the complaint.</p><p>Per Curiam.</p><p>Order (Debra Rose Samuels, J.), entered September 28, 2017, insofar as appealed from, reversed, with $10 costs, motion granted, and the complaint dismissed. The Clerk is directed to enter judgment accordingly. </p><p>The defendant-insurer made a prima facie showing of entitlement to judgment as a matter of law by demonstrating that it timely denied plaintiff's first-party no-fault claims based on a sworn independent examination report [IME] of its examining acupuncturist/chiropractor, which set forth a factual basis and medical rationale for her stated conclusion that the assignor's injuries were resolved and that there was no need for further acupuncture treatment (<a href="../2015/2015_50900.htm" target="_blank"><i>see Rummel G. Mendoza, D.C., P.C. v Chubb Indem. Ins. Co., </i>47 Misc 3d 156</a>[A], 2015 NY Slip Op 50900[U][App Term, 1st Dept 2015]); <i>Utica Acupuncture, P.C. v Interboro Ins. Co.</i>, 39 Misc 3d 139[A], 2013 NY Slip Op 50643[U] [App Term, 1st Dept 2013]).</p><p>In opposition, the affidavit of plaintiff's principal failed to raise a triable issue since it was not based on an examination of the assignor, nor did it meaningfully rebut the findings of defendant's examining acupuncturist/chiropractor, including the normal results of the range of motion testing (<a href="../2016/2016_01434.htm" target="_blank"><i>see Arnica Acupuncture PC v Interboard Ins. Co.</i>, 137 AD3d 421</a> [2016]; <a href="../2015/2015_50900.htm" target="_blank"><i>Rummel G. Mendoza, D.C., P.C. v Chubb Indem. Ins. Co.</i>, 47 Misc 3d 156</a>[A]). Nor did the assignor's subjective complaints of pain overcome the objective medical tests detailed in the IME report (<a href="../2016/2016_01434.htm" target="_blank"><i>see Arnica Acupuncture PC v Interboard Ins. Co.</i>, 137 AD3d 421</a>; <a href="../2016/2016_50978.htm" target="_blank"><i>TC Acupuncture, P.C. v Tri-State Consumer Ins. Co.</i>, 52 Misc 3d 131</a>[A], 2016 NY Slip Op 50978[U] [App Term, 1st Dept 2016]). </p><p>THIS CONSTITUTES THE DECISION AND ORDER OF THE COURT.</p><br>I concur I concur I concur<br>Decision Date: September 26, 2018<br><br><div align="center"><form method="LINK" action="../../slipidx/at_1_idxtable.shtml"><input type="submit" value="Return to Decision List"></form></div></partyblock>
No. 66108.

#### American Bitumuls *&*Asphalt Co. *v.*United States,

protests 61/28, etc. (New York).

*328Opinion by

Mollison, J.

In accordance with stipulation of counsel that tbe merchandise consists of cutback asphalt the same in all material respects as that the subject of *American Bitumuls & Asphalt Go.*v. *United States*(45 Oust. Ct. 1, C.D. 2188), the claim of the plaintiff was sustained.
Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report on Form 10-Q of Sepracor Inc. (the "Company") for the period ended March 31, 2005 as
filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned, David P. Southwell, Chief Financial Officer of the Company, hereby certifies, pursuant to 18
U.S.C. Section 1350, that:



|Date: May 10, 2005 |  | /s/DAVID P. SOUTHWELLDavid P. Southwell Chief Financial
Officer
|------------------ |  | ---------------------------------------------------------------

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

---



QuickLinks
PUBLIC LAW 106–535—NOV. 22, 2000 114 STAT. 2559

LEGISLATIVE HISTORY—S. 3194:

CONGRESSIONAL RECORD, Vol. 146 (2000):

Oct. 24, considered and passed Senate.

Oct. 26, 27, considered and passed House.

Æ

Public Law 106–535

106th Congress

An Act

To designate the facility of the United States Postal Service located at 431 North

George Street in Millersville, Pennsylvania, as the ‘‘Robert S. Walker Post Office’’.

Be it enacted by the Senate and House of Representatives of

the United States of America in Congress assembled,

SECTION 1. DESIGNATION OF ROBERT S. WALKER POST OFFICE.

(a) IN GENERAL.—The facility of the United States Postal

Service located at 431 North George Street in Millersville, Pennsylvania, shall be known and designated as the ‘‘Robert S. Walker

Post Office’’.

(b) REFERENCES.—Any reference in a law, map, regulation,

document, paper, or other record of the United States to the facility

referred to in subsection (a) shall be deemed to be a reference

to the ‘‘Robert S. Walker Post Office’’.

Approved November 22, 2000.

Nov. 22, 2000

[S. 3194]