alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Managements Report on the Consolidated Financial Statements



The accompanying consolidated financial statements of Twin Mining Corporation have been prepared by and are the responsibility of the Companys management. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in Canada and contain estimates based on managements judgement. Management maintains a system of internal controls adequate to provide reasonable assurance that transactions are authorized, assets are safeguarded and records are maintained.



The Audit Committee comprises four independent directors and meets with management and the Companys auditors, PricewaterhouseCoopers LLP, to review the consolidated financial statements before they are presented to the Board of Directors for approval.



PricewaterhouseCoopers LLP have examined these consolidated financial statements and their report follows.





/s/ Hermann Derbuch

/s/ Domenico Bertucci



Hermann Derbuch, P. Eng.



Domenico Bertucci, CA

Chairman, President and

Chief Financial Officer

Chief Executive Officer
EXHIBIT 23

<PAGE>

----------
Cherry 
Bekaert &
Holland 
----------
CERTIFIED PUBLIC
ACCOUNTANTS &
CONSULTANTS



                        INDEPENDENT ACCOUNTANT'S CONSENT



Board of Directors
SWVA Bancshares, Inc.
302 Second Street, S.W.
Roanoke, Virginia  24011



We consent to incorporation by reference in Registration  Statement No. 333-2794
of SWVA  Bancshares,  Inc. on Form S-8 (filed with the  Securities  and Exchange
Commission  on  March  27,  1996)  of our  report  dated  July  25,  1997 on the
consolidated  financial  statements of SWVA Bancshares,  Inc.,  included in this
Annual Report on Form 10-KSB of SWVA Bancshares,  Inc. for the fiscal year ended
June 30, 1997.



                                        /s/ Cherry, Bekaert & Holland, L.L.P.
                                        CHERRY, BEKAERT & HOLLAND, L.L.P.


Lynchburg, Virginia
September 24, 1997



                        Cherry Bekaert & Holland, L.L.P.
        1700 Central Fidelity Bank Building - 828 Main Street (24504) -
   P.O. Box 1119 - Lynchburg, VA 24505 - (804) 847-6643 - Fax (804) 528-3605
     Offices Throughout The Southeast - Represented Internationally Through
                      Summit International Associates, Inc.
<PAGE>
                                                                    EXHIBIT 99.3


      CERTIFICATION OF EDWARD J. LYSEN, CHIEF FINANCIAL OFFICER OF ADVANCED
                   ENVIRONMENTAL RECYCLING TECHNOLOGIES, INC.


This certification is provided pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002, 18 U.S.C. 1350, and accompanies the annual report on Form 10-K (the
"Form 10-K") for the year ended December 31, 2002 of Advanced Environmental
Recycling Technologies, Inc. (the "Issuer").

I, Edward J. Lysen, the chief financial officer of Issuer, certify that, to the
best of my knowledge:

        (i) the Form 10-K fully complies with the requirements of section 13(a)
        or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or
        78o(d)); and

        (ii) the information contained in the Form 10-K fairly presents, in all
        material respects, the financial condition and result of operations of
        the Issuer.


Dated: April 11, 2003
                                         /s/ Edward J. Lysen
                                         -----------------------
                                         Edward J. Lysen
                                         Chief financial officer
Exhibit 32.2



Certification of Chief Financial Officer

Pursuant to

Section 906 of the Sarbanes-Oxley
Act of 2002 (18 U.S.C. 1350)



In connection with
the Quarterly Report on Form 10-Q for the quarter ended September 30, 2013 (the “Report”) of VII Peaks
Co-Optivist Income BDC II, Inc. (the “Registrant”), as filed with the Securities and Exchange Commission on the
date hereof, I, Cecilia Shea, the Chief Financial Officer, hereby certify, to the best of my knowledge, that:



| | (1) | 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 Registrant.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------



| | By: | /s/ Cecilia Shea                                                                                                               
| | --- | -------------------------------------------------------------------------------------------------------------------------------
| |     | Cecilia Shea                                                                                                                   
| |     | Chief Financial Officer,
        Treasurer and Secretary
        (Principal Financial Officer and Principal Accounting Officer)
6300 MERRILL CREEK PARKWAY SUITE C-100 | EVERETT, WASHINGTON, USA 98203 | 866.402.2298 | WATERTECTONICS.COM

INDUSTRY

TECHNOLOGIES

• WaveIonics Electrocoagulation Systems

• HypoClean On-Site Hypochlorite Generation

• NitroClean On-Site Redox Technology

• Integration with Reverse Osmosis, Ultrafiltration, Crystallization, 

Evaporation, and other downstream polishing technologies

SERVICES

• Treatability studies

• Field-scale demonstration pilots

• System installation, commissioning, & follow-up service

• Operator training courses

• Client-tailored research & development

With decreasing access to freshwater supplies and increased regulations around water use and handling, modern oil & gas operators are looking for newer and better ways to manage water during oil & gas production. WaterTectonics has focused on bringing 

to market innovative, scalable, and oil-field ready water treatment 

technologies that enhance production and decrease disposal costs 

for the oil & gas industry.

OIL & GAS
CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned officer of Rainbow International, Corp. (the "Company"), hereby certifies, to such officer's knowledge, that the Company's Quarterly Report on Form 10-Q for the quarter ended August 31, 2012 (the "Report") fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/Donald Perks

Donald Perks

Chief Executive Officer

Chief Financial Officer

October 22, 2012
Exhibit 32.2



Certification of Chief Financial Officer

Pursuant to

Section 906 of the Sarbanes-Oxley Act
of 2002 (18 U.S.C. 1350)



In connection with the
Quarterly Report on Form 10-Q for the quarter ended September 30, 2017 (the “Report”) of VII Peaks Co-Optivist
Income BDC II, Inc. (the “Registrant”), as filed with the Securities and Exchange Commission on the date hereof, I,
Michelle E. MacDonald, the Chief Financial Officer, hereby certify, to the best of my knowledge, that:



| | (1) | 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 Registrant.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------



|                                       | By: | /s/ Michelle E. MacDonald                                     
|-------------------------------------- | --- | --------------------------------------------------------------
|                                       |     | Michelle E. MacDonald                                         
|Dated this 14th day of November, 2017. |     | Chief Financial Officer,                                      
|                                       |     | Treasurer and Secretary                                       
|                                       |     | (Principal Financial Officer and Principal Accounting Officer)
Exhibit 32.2



CERTIFICATION OF CHIEF FINANCIAL OFFICER
Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
Section 1350)



In connection with this Report on Form 10-Q for the quarterly period
ended June 30, 2016 (the "Report") of Garrison Capital Inc. (the "Registrant"), as filed with the Securities
and Exchange Commission on the date hereof, I, Brian Chase, Chief Financial Officer of the Registrant, hereby certify, to the best
of my knowledge, that:



| | (1) | 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 Registrant.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------







|/s/ Brian Chase | 
|--------------- | 

Brian Chase

Chief Financial Officer

August 9, 2016
#### In the Matter of the Claim of Michael J. Stagliano, Appellant, v New York Telephone Company, Respondent. Workers’ Compensation Board, Respondent.

Appeals from two decisions of the Workers’ Compensation Board, filed August 30, 1988 and January 17, 1989, which ruled that claimant did not sustain an accident during the course of his employment and denied his claim for workers’ compensation benefits.

The evidence before the Workers’ Compensation Board supports its conclusion that claimant’s injury was not work *888related. The record shows that on the Friday before his accident, claimant was told by his employer that he would not be permitted to work if he wore the shirt with the offending language on it. Although he was given the options of turning the shirt inside out, covering it, purchasing another shirt or going home to change the shirt, he chose to be suspended. On the following Monday, he again wore the shirt. On this day, he chose to go home to change the shirt and the injury occurred while en route back to work. The fact that claimant chose to go home does not qualify as an exception to the general rule that travel to and from work is not an incident of employment; claimant was not performing a special errand or a service for the employer at the time of the injury *(see, Matter of Bennett v G. O. Dairies,*114 AD2d 574). There was no nexus between the journey home to change his shirt and any work to be accomplished, nor was there some other benefit to the employer *(see, Matter of Broich v New York State Coll. of Optometry,*117 AD2d 868). Any conflicting inferences presented by the evidence were for the Board to resolve *(see, Matter of Boscaino v Montefiore Med. Center,*90 AD2d 611). The Board’s decision is supported by substantial evidence and should be affirmed.

Decisions affirmed, without costs. Casey, J. P., Mikoll, Yesawich, Jr., Mercure and Crew III, JJ., concur.
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service (IRS) Treasury.

# ACTION:

Notice of meeting.

# SUMMARY:

An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

# DATES:

The meeting will be held Wednesday, March 28, 2012.

# FOR FURTHER INFORMATION CONTACT:

Susan Gilbert at 1-888-912-1227 or (515) 564-6638.

# SUPPLEMENTARY INFORMATION:

                    Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Joint Committee will be held Wednesday, March 28, 2012, 2:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. Notification of intent to participate must be made with Susan Gilbert. For more information please contact Ms. Gilbert at 1-888-912-1227 or (515) 564-6638 or write: TAP Office, 210 Walnut Street, Stop 5115, Des Moines, IA 50309 or contact us at the Web site:                     *http://www.improveirs.org.*

The agenda will include various IRS topics.

Dated: February 8, 2012.

Shawn Collins,

Director, Taxpayer Advocacy Panel.

[FR Doc. 2012-3354 Filed 2-13-12; 8:45 am]

BILLING CODE 4830-01-P
<TABLE> <S> <C>

<ARTICLE> 5

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                       3,129,105
<SECURITIES>                                23,057,960
<RECEIVABLES>                               13,579,795
<ALLOWANCES>                                 1,692,687
<INVENTORY>                                    720,144
<CURRENT-ASSETS>                            41,840,886
<PP&E>                                      15,201,762
<DEPRECIATION>                             (7,353,730)
<TOTAL-ASSETS>                              66,571,330
<CURRENT-LIABILITIES>                       14,871,788
<BONDS>                                      1,483,241
<PREFERRED-MANDATORY>                           73,273
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                  48,982,274
<TOTAL-LIABILITY-AND-EQUITY>                66,571,330
<SALES>                                     52,633,078
<TOTAL-REVENUES>                            52,633,078
<CGS>                                       26,813,990
<TOTAL-COSTS>                               50,181,976
<OTHER-EXPENSES>                           (1,301,100)
<LOSS-PROVISION>                               336,077
<INTEREST-EXPENSE>                             468,783
<INCOME-PRETAX>                              5,883,419
<INCOME-TAX>                                 2,268,809
<INCOME-CONTINUING>                          3,614,610
<DISCONTINUED>                                 349,055
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                 3,963,665
<EPS-PRIMARY>                                     0.56
<EPS-DILUTED>                                     0.55


</TABLE>
Exhibit 12.1

Certifications

I, Larry Youell, certify that:

1. I have reviewed this annual report on Form 20-F of Forum Energy Corporation;

2.  Based on my  knowledge,  this  annual  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 annual
report;

3.  Based  on my  knowledge,  the  financial  statements,  and  other  financial
information  included in this annual report,  fairly present in all respects the
financial  condition,  results of operations and cash flows of the registrant as
of, and for, the periods presented in this annual 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-14 and 15d-14) for the registrant and have:

a.  designed  such  disclosure  controls and  procedures to ensure that material
information relating to the registrant,  including it consolidated subsidiaries,
is made known to us by others  within those  entities,  particularly  during the
period in which this annual report is being prepared;

b.  evaluated the  effectiveness  of the  registrant's  disclosure  controls and
procedures  as a date  within 90 days  prior to the filing  date of this  annual
report (the "Evaluation Date"); and

c. presented in this annual report our conclusions  about the  effectiveness  of
the  disclosure  controls  and  procedures  based  on our  evaluation  as of the
Evaluation Date;

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

a. all significant  deficiencies in the design or operation of internal controls
which  could  adversely  affect the  registrant's  ability  to record,  process,
summarize and report  financial data and have  identified  for the  registrant's
auditors any material weaknesses in internal controls; and

b. any  fraud,  whether  or not  material,  that  involves  management  or other
employees who have a significant role in the registrant's internal control; and

6. The registrant's other certifying officer and I have indicated in this annual
report whether or not there were  significant  change in internal  controls or I
other factors that could  significantly  affect internal controls  subsequent to
the date of our most recent  evaluation,  including any corrective  actions with
regard to significant deficiencies and material weaknesses.

Date: July 15, 2005

                        s/Larry Youell
                        President and Chief Executive Officer


                                       66
Exhibit 32.2



Certification 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



In connection with the accompanying quarterly
report on Form 10-Q of Sealand Natural Resources Inc. for the quarter ended February 28, 2013, I, Steve Matteson Chief Financial
Officer of Sealand Natural Resources Inc., hereby certify 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 my knowledge and belief, that:



|1. | Such quarterly report of Form 10-Q for the quarter ended February 28, 2013, 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 quarterly report of Form 10-Q for the quarter ended February 28, 2013, fairly represents in all material respects, the financial condition and results of operations of Sealand Natural Resources Inc.



|Dated:   April 22, 2013 | /s/ Steve Matteson                          
|----------------------- | --------------------------------------------
|                        | Chief Financial Officer                     
|                        | (Principal Financial and Accounting Officer)
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