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ORDER

Page - 1

UNITED STATES DISTRICT COURT

WESTERN DISTRICT OF WASHINGTON

AT TACOMA

JOHN W. HOLLAND,

Plaintiff,

v.

JO ANNE B. BARNHART, Commissioner of

Social Security,

Defendant.

CASE NO. C05-5812RBL-KLS

ORDER

The Court, having reviewed plaintiff's complaint, the Report and Recommendation of Judge

Karen L. Strombom, United States Magistrate Judge, and objections to the report and recommendation, if

any, and the remaining record, does hereby find and ORDER:

(1) the Court adopts the Report and Recommendation;

(2) the ALJ erred in his decision as described in the report;

(3) the matter is therefore REVERSED and remanded to the Commissioner for further

administrative proceedings; and

(4) the Clerk is directed to send copies of this Order to plaintiff's counsel, defendant’s counsel

and Magistrate Judge Karen L. Strombom.

DATED this 17th day of August, 2006.

ARONALD B. LEIGHTON

UNITED STATES DISTRICT JUDGE

Case 3:05-cv-05812-RBL Document 18 Filed 08/17/06 Page 1 of 1
<PAGE>   1
                                                                    EXHIBIT 24-E


                            SPECIAL POWER OF ATTORNEY

      KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints JOSEPH HINES and CLARENCE J. BAUDHUIN, and each of them, his true and
lawful attorney-in-fact and agent with full power of substitution and
resubstitution, for him and in his name, place and stead, in any and all
capacities, to sign a Form S-3 Registration Statement for filing with the
Securities and Exchange Commission respecting the registration of shares of
Common Stock, $.001 par value, of Zila, Inc., a Delaware corporation, together
with any and all amendments (including post-effective amendments) to such
Registration Statement, and to file the same with all exhibits thereto, and all
documents in connection therewith, with the Securities and Exchange Commission,
granting such attorneys-in-fact and agents, and each of them, full power and
authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully and to all intents and purposes
as he might or could do in person, hereby ratifying and confirming all that such
attorneys-in-fact and agents, or each of them, may lawfully do or cause to be
done by virtue hereof.

      DATED: December 11, 1997



                                    /s/ Carl A. Schroeder
                                    ---------------------------
                                    CARL A. SCHROEDER

STATE OF ARIZONA     }
                     }   ss.
County of Maricopa   }


      On this 11th day of December, 1997, before me, the undersigned Notary
Public, personally appeared Carl A. Schroeder, known to me to be the person
whose name is subscribed to the within instrument and acknowledged that he
executed the same for the purposes therein contained.

      IN WITNESS WHEREOF, I hereunto set my hand and official seal.



                                    /s/ Janice L. Backus
                                    ---------------------------
                                    Notary Public


My commission expires: October 23, 2001
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

I, Kelly Fielder, hereby certify, pursuant to 18 U.S.C. Section
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

|(1) | the Annual Report on Form 10-K of Razor Resources Inc. for the year ended April 30, 2010 (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 Razor Resources Inc.                                                      



Dated: April 7, 2011

| | /s/ Gregory Rotelli                               
| | --------------------------------------------------
| | Gregory Rotelli                                   
| | President, Secretary and Director                 
| | (Principal Executive Officer, Principal Accounting
| | Officer and Principal Financial Officer)          
| | Razor Resources Inc.                              



A signed original of this written statement required by Section
906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the
electronic version of this written statement required by Section 906, has been provided to Razor Resources Inc. and will be retained
by Razor Resources Inc. and furnished to the Securities and Exchange Commission or its staff upon request.
No. 53833.

#### Abe Berish as administrator of the estate of Solomon Kovler, doing business as Royal Import Co. *v.*United States,

protests 138236-K, etc. (Tampa).

Opinion by

Ford, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of sisal handbags similar in all material respects to those subject of *United States*v. *Goldberg & Seltzer, Inc.*(36 C. C. P. A. 64, C. A. D. 399), the claims of the plaintiff were sustained.
<PAGE>


EXHIBIT 11.1

Centigram  Communications  Corporation
Statement  of  Computation  of  Net  Loss  Per  Share
(In thousands, except per share data - unaudited)

<TABLE>
<CAPTION>
                                                             Quarter Ended                Six Months Ended
                                                          May 3,       April 27,       May 3,         April 27,
                                                           1997          1996           1997             1996
                                                       ----------     ----------     ----------       ---------
<S>                                                    <C>            <C>            <C>              <C>
Net loss                                               $  (6,304)     $  (1,311)     $  (5,624)       $   (804)
                                                       ----------     ----------     ----------       ---------
                                                       ----------     ----------     ----------       ---------

Computation of common and common equivalent
shares outstanding:
  Common stock                                              6,994          6,806          6,977          6,767
  Stock options                                               -              -              -              -
                                                       ----------     ----------     ----------       ---------
Common and common equivalent shares used in
computing per share amounts                                 6,994          6,806          6,977          6,767
                                                       ----------     ----------     ----------       ---------
                                                       ----------     ----------     ----------       ---------

Net loss per share                                     $     (.90)    $     (.19)    $     (.81)      $   (.12)
                                                       ----------     ----------     ----------       ---------
                                                       ----------     ----------     ----------       ---------
</TABLE>


-------------------
Fully diluted computation not presented since such amount differs by less than
3% of the net per share amounts shown above.




                                       14
<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM CORPORATE
EXPRESS CONSOLIDATED FINANCIAL STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000

<S>                                        <C>
<PERIOD-TYPE>                              6-MOS
<FISCAL-YEAR-END>                          JAN-29-2000
<PERIOD-START>                             JAN-31-1999
<PERIOD-END>                               JUL-31-1999
<CASH>                                          15,558
<SECURITIES>                                         0
<RECEIVABLES>                                  612,946
<ALLOWANCES>                                    11,491
<INVENTORY>                                    270,497
<CURRENT-ASSETS>                             1,096,765
<PP&E>                                         314,148
<DEPRECIATION>                                 104,125
<TOTAL-ASSETS>                               2,372,514
<CURRENT-LIABILITIES>                          956,373
<BONDS>                                        831,611
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                            29
<OTHER-SE>                                     438,143
<TOTAL-LIABILITY-AND-EQUITY>                 2,372,514
<SALES>                                      1,945,137
<TOTAL-REVENUES>                             1,945,137
<CGS>                                        1,497,018
<TOTAL-COSTS>                                  364,412
<OTHER-EXPENSES>                              (21,018)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              43,766
<INCOME-PRETAX>                                 60,959
<INCOME-TAX>                                    18,258
<INCOME-CONTINUING>                             40,556
<DISCONTINUED>                                (43,000)
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (2,444)
<EPS-BASIC>                                     (0.02)
<EPS-DILUTED>                                   (0.02)


</TABLE>
(Reap. Dec. 10855)

#### Elof Hansson, Inc. *v.*United States

Entry No. 8253.

(Decided November 17, 1964)

*Sharp é Bogan for*the plaintiff.

*John W.*Douglas, Assistant Attorney General, for the defendant.

Rao, Judge:

This appeal for reappraisement has been submitted for decision upon the following stipulation :

> IT IS HEREBY STIPULATED AND AGREED by the undersigned, subject to the approval of the Court:

> 1. That the subject merchandise consists of hardboard exported from Sweden as to which the Secretary of the Treasury issued a finding of dumping, published in 89 T.D. 197, T.D. 53567, made pursuant to the Antidumping Act of 1921 (19 U.S.O.,160, etseq.).

> 2. That pursuant to Section 168 of said Antidumping Act,- the appraiser reported the purchase price (Sec. 162) and the foreign market value (See. 164) as to the merchandise listed on Schedule A attached hereto and made a part hereof.

> 3. That pursuant to Sections 500 and 402 of the Tariff Act of 1930 as amended, the appraiser appraised all of the merchandise in the appeals for appraisement enumerated on Schedule A for regular duty purposes.

> 4. That the plaintiff duly filed appeals for reappraisement as to the values referred to in the above paragraphs Nos. 2 and 3.

> *4815. That at the times relevant herein the purchase price and the foreign market value under the said Antidumping Act are as specified in the aforesaid Schedule A attached hereto.

> 6. That as to all other items of merchandise not identified on Schedule A, the appraiser’s reports of purchase price and of foreign market value are correct.

> 7. That the appraiser’s findings of value under the provisions of Section 402 of the Tariff Act of 1930 as amended, áre correct.

> 8. That said appeals are submitted for decision upon this stipulation and said Schedule A.

Upon the agreed facts, I find foreign market value, as defined in section 164 of the Antidumping Act of 1921 (19 U.S.G. § 164), for the merchandise described in schedule A, annexed to this decision and made a part hereof, and the purchase price thereof, within section 162 of said act (19 U.S.C. § 162), to be as indicated in said schedule. As to all other items of merchandise not identified in schedule A, I find the foreign market values and purchase prices to be as reported by the appraiser. In all other respects, the values of all merchandise are as returned by the appraiser.

Judgment will be entered accordingly.
EXHIBIT 13.1

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 of Seaspan
Corporation (the Company) on Form 20-F for the year ended December 31, 2009 as filed with the Securities and Exchange Commission on the date hereof (the Form 20-F), I Gerry Wang, Chief
Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:



| | (1) | The Form 20-F 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 Form 20-F fairly presents, in all material respects, the financial condition and results of operations of the Company.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------

Dated: March 18, 2010



|    |  |                                                      
|--- |  | -----------------------------------------------------
|By: |  | /s/ Gerry Wang                                       
|    |  |                                                      
|    |  | Gerry Wang                                           
|    |  | Chief Executive Officer (Principal Executive Officer)
FIRST DISTRICT COURT OF APPEAL

STATE OF FLORIDA

_____________________________

No. 1D16-3645

_____________________________

NAIM STEWART,

Appellant,

v.

STATE OF FLORIDA,

Appellee.

_____________________________

On appeal from the Circuit Court for Gadsden County.

Barbara K. Hobbs, Judge.

February 25, 2019

PER CURIAM.

AFFIRMED.

MAKAR, WINOKUR, and M.K. THOMAS, JJ., concur.

_____________________________

Not final until disposition of any timely and 

authorized motion under Fla. R. App. P. 9.330 or 

9.331.

_____________________________
2

Candice Kaye Brower, Office of Regional Conflict, Gainesville, and 

Michael Jerome Titus, Assistant Regional Conflict Counsel, 

Tallahassee, for Appellant.

Ashley B. Moody, Attorney General, Tallahassee, for Appellee.
<PAGE>

                                     Smith  &  Company
                     A Professional Corporation of Certified Public Accountants

December 7, 2001

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

RE:  Legal Access Technologies, Inc.
     SEC File No. 000-19457

Ladies and Gentlemen:

We were previously the principal accountants for Legal Access Technologies, Inc.
and  on  April  7,  2001 we reported on the financial statements of Legal Access
Technologies, Inc. as of December 2000, and for the two years ended December 31,
2000  and 1999. On December 7, 2001, we were dismissed as principal accountants.
We  have  read  Item  5  of  the 10-Q dated  October  31, 2001, for Legal Access
Technologies,  Inc.  and  agree  with the statements contained therein regarding
Smith  &  Company.

Very  truly  yours,
Smith  &  Company
/s/  Roger  B.  Kennard
----------------------------
By:  Roger  B.  Kennard













         10 West 100 South, Suite 700 - Salt Lake City, Utah 84101-1554

              Telephone: (801) 575-8297 - Facsimile: (801) 575-8306
                          E-mail: smithco@dotplanet.com
  Members: American Institute of Certified Public Accountants - Utah Association
                         of Certified Public Accountants
Exhibit 32   CERTIFICATION PURSUANT TO RULE 13a-14(b) AND SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (18 U.S.C. SECTION 1350 (a) and (b)  I, S. Emerson Lybbert, Chairman of the Board and Chief Executive Officer of TGFIN Holdings, Inc. (the Company) certify that: (1) the quarterly report of TGFIN Holdings, Inc. on Form 10-Q for the quarter ended March 31, 2008 (the Quarterly Report) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o (d); and (2) the information contained in the Quarterly Report fairly presents, in all material respects, the financial condition and results of operations of the Company.   By:  /s/ S. Emerson Lybbert Name: S. Emerson Lybbert Title: Chairman of the Board and Chief Executive Officer (Principal Executive Officer)  Date: May 14, 2008   PURSUANT TO RULE 13a-14(b) AND SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (18 U.S.C. SECTION 1350 (a) and (b)  I, S. Emerson Lybbert, Chairman of the Board and Chief Executive Officer of TGFIN Holdings, Inc. (the Company) certify that: (1) the quarterly report of TGFIN Holdings, Inc. on Form 10-Q for the quarter ended March 31, 2008 (the Quarterly Report) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o (d); and (2) the information contained in the Quarterly Report fairly presents, in all material respects, the financial condition and results of operations of the Company.    By: /s/ S. Emerson Lybbert Name: S. Emerson Lybbert Title: Chief Financial Officer (Principal Financial Officer)  Date: May 14, 2008
No. P67/430.

#### American Roland Corp. *v.*United States, protest 66/76213 (New York).

Eiohardson, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of pyridoxine hydrochloride, which merchandise was the subject of *American Roland Corporation*v. *United States*(53 Cust. Ct. 390, Reap. Dec. 10807), wherein the court found, based on facts agreed to by the Government, that the date of exportation of said merchandise covered by the involved entry (818454 of 10/31/61) was during the period October 19, 1961, through December 31, 1961; that, in liquidation, the liquidating officer used a date of exportation other than that previously determined by the Government, resulting in a liquidation at a higher dutiable value than that determined by the court in Reap. Dec. 10807, *supra;*that a request for relief under the provisions of section 520(c) (1), Tariff Act of 1930, as amended, to correct the inadvertence was denied and the protest herein was lodged against said denial; and that the proper dutiable values for the involved merchandise are as set forth in Eeap. Dec. 10807, supra, the court sustained the claim in the protest that the involved entry should be reliquidated on the basis of export value of U.S. $64.50 per kilogram, c.i.f.
No. 51791.

#### Blum Bros. et al. *v.*United States,

protests 65000-K, etc. (New York).

Opinion by

Cline, J.

It was stipulated that certain items of the merchandise consist of cheese similar in all material respects to the Romano, Pecorino Romano, Sardo, or Provolone cheese the subject of *Scaramelli*v. *United States*(9 Cust. Ct. 270, C. D. 706). In accordance therewith it was held that an allowance of *2%*percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings on the outside of the cheese. The protests were sustained to this extent.
Case 3:05-cv-05806-RBL Document 25 Filed 05/24/06 Page 1 of 2
Case 3:05-cv-05806-RBL Document 25 Filed 05/24/06 Page 2 of 2
Exhibit 31.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,  AS ADOPTED PURSUANT TO  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I,
David P. Southwell, certify that:

1.     I
have reviewed this quarterly report on Form 10-Q/A of Sepracor Inc.;

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 quarterly report;

3.     Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4.     The
registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:



5.     The
registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's
auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):



Date:
May 7, 2008

| | /s/DAVID P. SOUTHWELLDavid P. Southwell Executive Vice President and Chief Financial
Officer
| | --------------------------------------------------------------------------------------------

---



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