alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Exhibit 18.1



August 12, 2002


Board of Directors
IKON Receivables, LLC
1738 Bass Road
Macon, Georgia 31210

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company's Quarterly Report on Form 10-Q for
the period ended June 30, 2002. Note 9 therein describes a change in accounting
principle from not providing income taxes to providing income taxes. It should
be understood that the preferability of one acceptable method of accounting over
another for accounting for income taxes by single member limited liability
companies (LLCs) has not been addressed in any authoritative accounting
literature, and in expressing our concurrence below we have relied on
management's determination that this change in accounting principle is
preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-Q, and our
discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Accounting Principles Board Opinion No.
20.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to September 30, 2001. Accordingly, our comments are
subject to change upon completion of an audit of the financial statements
covering the period of the accounting change.

Very truly yours,


/s/ PricehouseCoopers LLP
PricewaterhouseCoopers LLP
1 IN THE UNITED STATES DISTRICT COURT

FOR THE

MIDDLE DISTRICT OF PENNSYLVANIA

JACOB D. SHERRILL, JR., :

:

Petitioner :

:

v. : CIVIL NO. 4:CV-15-2336

:

WARDEN DAVID EBBERT, : (Judge Brann)

:

Respondent :

ORDER

September 16, 2016

In accordance with the accompanying Memorandum, IT IS HEREBY

ORDERED THAT:

1. The petition for writ of habeas corpus is DISMISSED AS

MOOT.

2. Petitioner’s motion for summary judgment (Doc. 12) is

DISMISSED AS MOOT.

3. The Clerk of Court is directed to CLOSE the case.

1

Case 4:15-cv-02336-MWB-JVW Document 15 Filed 09/16/16 Page 1 of 2
3. Based upon the Court’s determination, there is no basis for the

issuance of a certificate of appealability.

BY THE COURT:

 s/ Matthew W. Brann 

Matthew W. Brann

United States District Judge

2

Case 4:15-cv-02336-MWB-JVW Document 15 Filed 09/16/16 Page 2 of 2
N O T FO R PUB L ICAT IO N UNITED STATES C OUR T OF APPEALS FOR THE NINTH C IR C UIT JESUS B ARRER

A OSOR IO, Pe titione r, v. ER IC H. HOLDER , Jr., Attorne y Ge ne ra l, R

e sponde n t . No. 12-73027 Age n c y No. A095-875-471 M EM O R ANDUM *

On Pe tition for Re vie w of a n Orde r of the B oa rd of Im m igration Appe a ls Subm itte d Fe brua

ry 18, 2014 * * B e fore : ALAR C ÓN, O’ SC ANNLAIN, a nd FER N ANDEZ, C irc uit Judge s. Je sus B arre ra

Osorio, a native and c itiz e n of M e xic o, pe titions for re vie w of the B oa rd of Im m igration Appe a ls’ (“ B IA” ) orde r sum m arily a ffirm i ng a

n im m igration judge ’ s (“ IJ” ) de nia l of his m otion to re ope n re m ova l proc e e dings c onduc te d in a

bse n tia . W e have jurisdic tion unde r 8 U.S.C . § 1252. W e re vie w 

# FIL ED FEB 24 2014 M OLLY C. DW Y ER, CLERK U . S . CO URT O F APPEALS

* This disposition is not a ppropria te for public at ion a

nd is not pre c e de nt e xc e pt a s provide d

by 9th C ir. R . 36-3. ** The pa

ne l una nim ously c onc lude s this c a se is suita ble for de c ision without oral a

rgum e nt. Se e Fe d. R . App. P. 34(a)(2).for a

b use of disc re tion thede nia l of a m otion to re ope n, a

n d we re v ie w de novo que stions of la

w. Mohamme d v . Gonzale s , 400 F.3d 785, 791-92 (9th C ir. 2005). W e de ny the pe tition for re vie w . The IJ did not a

b use he r disc re tion in deny ing B arre ra Osorio’ s m o tion to re ope n whe re B arre ra

Osorio fa ile d to e s ta

blish tha t e xc e ptiona l c irc um sta

nc e s e xc use d his fa ilure to a

ppe ar at his he aring. Se e 8 U.S.C . § 1229a (e )(1) (de fining e xc e ptiona l c irc um sta

nc e s a s c i rc um sta

n c e s be y ond the c ontrol of the a lie n). B arre ra Osorio’ s c onte ntion tha

t the IJ did not c onside r the tota lity of c irc um s ta nc e s is not supporte d by

the re c ord. The B IA did not e rr in sum m arily a ffirm ing B arre ra

Osorio’ s a

ppe a l whe re the fa c tors he pre se n te d for his fa i lure to a ppe ar did not pre se n t a

nove l fa c tua l or le ga l sc e na

rio. Se e 8 C .F.R . § 1003.1(e )(4)(i)(B ) (se tting forth situa tions whic h a

re a ppropria te for a ffirm anc e without opinion); c f. C he n v . Ashc roft , 378 F.3d 1081, 1086-87 (9th C ir. 2004) (re m an ding to the B IA for c onside ration of a nove l and substa ntia l le ga l issue in the first insta nc e ). PE T IT IO N FO R RE V IE WDE NIE D.

1 2 - 7 3 0 2 7 2
#### INSURANCE COMPANY OF NORTH AMERICA, a corporation, Appellant, v. Otis J. McINVALE, Appellee.

No. K-461.

District Court of Appeal of Florida. First District.

July 8, 1969.

Howell, Kirby, Montgomery & D’Aiuto, Jacksonville, for appellant.

S. Perry Penland, Jacksonville, for ap-pellee.

PER CURIAM.

This cause having been orally argued before the court, the briefs and record on appeal having been read and given full consideration, and appellant having failed to demonstrate reversible error, the judgment of the lower court hereby appealed is affirmed.

JOHNSON, C. J., and WIGGINTON and SPECTOR, JJ., concur.
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 of Tullys Coffee Corporation (the Company) on
Form 10-K for the fiscal year ended March 30, 2008, as filed with the Securities and Exchange Commission on September 16, 2008 (the Report), I, Carl W. Pennington, Sr., President (principal 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, to my knowledge:



| | (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.
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------



|                                       
|---------------------------------------
|/S/    CARL W. PENNINGTON,
SR.         
|Carl W. Pennington, Sr.                
|President (principal executive officer)
|September 16, 2008
<PAGE>


                                  Exhibit 99.2

                            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 Annual Report of Encore Medical Corporation (the
"Company") on Form 10-K for the fiscal year ending December 31, 2002, as filed
with the Securities and Exchange Commission on the date hereof (the "Report"),
I, August B. Faske, Chief Financial Officer of the Company, certify, pursuant to
18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act
of 2002, that to the best of my knowledge:

     (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 result of operations of the
Company.

/s/ August B. Faske
-------------------

August B. Faske
Chief Financial Officer
March 28, 2003
#### John H. MILLER v. Mrs. Jerry Stevens MILLER.

No. 45573.

Supreme Court of Mississippi.

Jan. 5, 1970.

Edward L. Cates, Jackson, for appellant.

Harmon W. Broom, Jackson, for appel-lee.

PER CURIAM.

Affirmed.
January 10, 2012

JUDGMENT

The Fourteenth Court of Appeals

JOHN ALLEN LOWE, Appellant

NO. 14-10-01191-CV V.

CHRISTIE LEE (LOWE) ROBERTS, Appellee

____________________

This cause, an appeal from the judgment in favor of appellee, CHRISTIE LEE 

(LOWE) ROBERTS, signed August 23, 2010, was heard on the transcript of the record. 

We have inspected the record and find no error in the judgment. We order the judgment 

of the court below AFFIRMED.

We order appellant, JOHN ALLEN LOWE, to pay all costs incurred in this 

appeal. We further order this decision certified below for observance.
5/17/2015

U. S. Department of Transportation

Docket Management System

1200 New Jersey Ave., SE

Washington, DC 20590

Re: Amendment to Vision Pictures, LLC Exemption #11541 in Regulatory Docket No. FAA2015-0423

Dear Sir or Madam:

Vision Pictures LLC hereby requests an amendment to exemption #11541 to allow for three

(3) additional types of unmanned aircraft systems (UAS) that fully comply with the conditions of the 

Petition for Exemption. 

Vision Pictures wishes to operate the DJI Phantom 3, DJI S900 and the Aerigon under the 

same terms and conditions contained in exemption #11541. Attached hereto, and submitted as highly 

proprietary and confidential documents, are the Flight Operations and Procedures Manuals 

(FOPM) for the three (3) additional UAS. All operations of the additional UAS will be in full 

compliance with the terms of exemption #11541. 

As this is an amendment to an existing exemption asking for only the addition of other types

of unmanned aerial vehicles, Vision Pictures respectfully submits that good cause exists so that 

notice does not need to be published in the Federal Register for the requested amendment. 

Please contact the undersigned should you have any questions concerning this request for an 

amendment to exemption #11541.

Sincerely yours,

Joel S Petersen

Vision Pictures LLC

6844 Cahuenga Park Trail, Los Angeles CA 90068

(323) 484-4022

cc:

Jonathan B. Rupprecht, Esq.

 joel petersen
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 01-6163

UNITED STATES OF AMERICA, Plaintiff - Appellee, versus KENNETH M. MONTGOMERY, JR., a/k/a Richard E. Main, Defendant - Appellant.Appeal from the United States District Court for the Eastern District of Virginia, at Richmond. Robert E. Payne, District Judge. (CR-98-289) Submitted: March 22, 2001 Decided: March 30, 2001 Before WILKINS, LUTTIG, and MICHAEL, Circuit Judges. Affirmed by unpublished per curiam opinion. Kenneth M. Montgomery, Jr., Appellant Pro Se. David T. Maguire, Assistant United States Attorney, Richmond, Virginia, for Appellee. Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c).2 PER CURIAM: Kenneth M. Montgomery, Jr., appeals the district court’s order denying his motion for a new trial under Fed. R. Crim. P. 33. We have reviewed the record and the district court’s opinion and find no reversible error. Accordingly, we affirm on the reasoning of the district court. See United States v. Montgomery , No. CR-98-289 (E.D. Va. Jan. 11, 2001). We dispense with oral argument becausethe facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED
Exhibit 99.2

CERTIFICATE OF PRINCIPAL FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT OF 2002

I, Anthony E. Dobranowski, the President and Chief Financial Officer of Tesma International Inc. (the "Company"), pursuant to 18 U.S.C.
section 1350, hereby certify that:

|Dated: May 20, 2003. |  |                                                                                                                 
|-------------------- |  | ----------------------------------------------------------------------------------------------------------------
|                     |  | /s/ ANTHONY E. DOBRANOWSKI
Anthony E. Dobranowski
President and Chief Financial Officer
Tesma International Inc.

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

---

QuickLinks
|   | 1.  | The Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, 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 result of operations of the Company. |
|--------|----------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | By:  | /s/ Robert A. Bosi       |
|--------|-----------|--------------------------|
|   |      | Robert A. Bosi           |
|   |      | Vice President and Chief |
|   |      | Financial Officer        |
|   |      | March 15, 2011           |

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

----
The following ex parte communication occurred on July 16, 2014, concerning Notice for

Proposed Rulemaking: Harmonization of Airworthiness Standards

— Fire Extinguishers and Class B and F Cargo Compartments. Question from Dan Glucksman

– International Safety Equipment Association **From:** Dan Glucksman **Sent:** Wednesday, July 16, 2014 7:42 AM **To:** Happenny, Stephen (FAA) **Subject:** Question about the Fire Extinguishers Rule... Dear Mr. Happenny, Does the new proposed rule, “Harmonization of Airworthiness Standards

— Fire Extinguishers and Class B and F Cargo Compartments,” address breathing systems for those who might have to use the fire extinguishers? I ask because I didn’t see it in the proposed rule, but I wanted to double check. Thank you, Daniel Glucksman Public Affairs Director International Safety Equipment Association 703
- 525
- 1695

– office The FAA provided the following information on July 16, 2014 **From:** Happenny, Stephen (FAA) **Sent:** Wedn esday, July 16, 2014 10:13 AM **To:** Dan Glucksman **Subject:** Response to your inquiry about the Fire Extinguishers Rule... Hello Mr. Glucksman, The new proposed rule does not include any regulatory language or guidance on specific breathing systems (e.g., PBEs ) that may be used. As you will recall in the NPRM, we do note that a trained crewmember (e.g., Flight Attendant) would be expected to don some type of protective breathing equipment (PBE) but that is the extent of the description on PBE. In the draft A C 25.857

- X we only reference the § 25.1439; and, if the airplane is operated under part 121, § 121.337. However, again, those references are the extent of the material provided in this proposed rulemaking on breathing systems. Thank you for your interest in aviation safety. If you have additional questions, please contact me as shown below. Regards, Stephen Happenny Senior Aerospace Engineer / Safety Engineer Environmental Control Systems & Fire Protection Systems ANM

- 112 Mechanical Systems FAA Transport Airplane Directorate
UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 23-1364

JOHN DOE, 

Plaintiff - Appellant, 

v. 

BILL CROUCH, in his official capacity as Cabinet Secretary of the West Virginia 

Department of Health and Human Resources; AYNE AMJAD, in her official 

capacity as Commissioner for the West Virginia Department of Health and Human 

Resouces, Bureau of Public Health and State Health Officer, and; MATTHEW 

WICKERT, in his official capacity as the State Registar for Vital Statistics, 

Defendants - Appellees. 

Appeal from the United States District Court for the Southern District of West Virginia, at 

Charleston. Joseph R. Goodwin, District Judge. (2:22-cv-00328) 

Submitted: July 25, 2023 Decided: July 28, 2023

Before WYNN and HEYTENS, Circuit Judges, and FLOYD, Senior Circuit Judge. 

Affirmed by unpublished per curiam opinion. 

John Doe, Appellant Pro Se. Lindsay Sara See, OFFICE OF THE ATTORNEY 

GENERAL OF WEST VIRGINIA, Charleston, West Virginia, for Appellees. 

Unpublished opinions are not binding precedent in this circuit. 

USCA4 Appeal: 23-1364 Doc: 7 Filed: 07/28/2023 Pg: 1 of 2
2

PER CURIAM: 

John Doe appeals the district court’s order adopting the magistrate judge’s 

recommendation with modifications, dismissing his 42 U.S.C. § 1983 civil action 

challenging application of W. Va. Code. § 16-5-10(e) for lack of Article III standing and 

as barred by the Rooker-Feldman∗ doctrine, and directing him to show cause why a 

prefiling injunction should not issue. Doe confines his appeal to the district court’s 

dismissal of his complaint. We have reviewed the record and find no reversible error. 

See Episcopal Church in S.C. v. Church Ins. Co. of Vt., 997 F.3d 149, 154 (4th Cir. 2021) 

(reviewing de novo dismissal for lack of standing); Hulsey v. Cisa, 947 F.3d 246, 249 

(4th Cir. 2020) (reviewing de novo dismissal of claims as barred by Rooker-Feldman). 

Accordingly, we affirm the district court’s order. Doe v. Crouch, No. 2:22-cv-00328 

(S.D.W. Va. Mar. 30, 2023). We dispense with oral argument because the facts and legal 

contentions are adequately presented in the materials before this court and argument would 

not aid the decisional process. 

AFFIRMED

∗ D.C. Ct. of App. v. Feldman, 460 U.S. 462 (1983); Rooker v. Fid. Tr. Co., 263 U.S. 

413 (1923). 

USCA4 Appeal: 23-1364 Doc: 7 Filed: 07/28/2023 Pg: 2 of 2
### Water for Oklahoma

By: Tyrus B. DoverAlvin Riley LeonardLeo Lauri Laine

                            https://doi.org/10.3133/wsp1890

#### Links

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#### Abstract

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**Exhibit 23****Consent of Independent Registered Public Accounting Firm**We consent to the incorporation by reference in the following Registration Statements and RelatedProspectuses: (1) Registration Statement (Form S-8 No. 333-21679) of Sovran Self Storage, Inc.  (2) Registration Statement (Form S-8 No. 333-42272) pertaining to the 1995 Award and OptionPlan and to the 1995 Outside Directors’ Stock Option Plan,  (3) Registration Statement (Form S-8 No. 333-42270) pertaining to the Deferred CompensationPlan for Directors of Sovran Self Storage, Inc.,  (4) Registration Statement (Form S-3 No. 333-64735) of Sovran Self Storage, Inc.,  (5) Registration Statement (Form S-8 No. 333-73806) pertaining to the 1995 Award and OptionPlan,  (6) Registration Statement (Form S-3 No. 333-97715) of Sovran Self Storage, Inc.,  (7) Registration Statement (Form S-8 No. 333-107464) pertaining to the 1995 OutsideDirectors’ Stock Option Plan,  (8) Registration Statement (Form S-8 No. 333-138937) pertaining to the 2005 Award andOption Plan,  (9) Registration Statement (Form S-3 No. 333-51169) of Sovran Self Storage, Inc. and SovranAcquisition Limited Partnership,  (10) Registration Statement (Form S-3 No. 333-118223) of Sovran Self Storage, Inc. andSovran Acquisition Limited Partnership and,  (11) Registration Statement (Form S-3 No. 333-138970) of Sovran Self Storage, Inc.;of ourreports dated February 25, 2008, with respect to the consolidated financial statements andschedule of Sovran Self Storage, Inc., and the effectiveness of internal control over financialreporting of Sovran Self Storage, Inc., included in this Annual Report (Form 10-K) for the yearended December 31, 2007./s/ Ernst & Young LLPBuffalo, New York