alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Exhibit
15.1
 
 
 
 CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 We
consent to the incorporation by reference in the Registration Statement on Form
F-3 (No. 333-143635) of Diana Shipping Inc. and in the related Prospectus of our
reports dated March 13, 2008, with respect to the consolidated financial
statements and the effectiveness of internal control over financial reporting of
Diana Shipping Inc. included in this Annual Report (Form 20-F) for the year
ended December 31, 2007.
 
 
 Very
truly yours,
 
 /s/
Ernst & Young (Hellas) Certified Auditors Accountants S.A.
 
 March
13, 2008
 Athens,
Greece.
**Exhibit 15.1**

 

**Report of Independent Registered Public Accounting Firm, as auditors of Luitpold**

**Pharmaceuticals, Inc., submitted pursuant to Rule 2-05 of Regulation S-X**

 

**Report of Independent Registered Public Accounting Firm**

 

The Board of Directors and Stockholder 

Luitpold Pharmaceuticals, Inc.: 

 

We have audited the accompanyingconsolidated balance sheets of Luitpold Pharmaceuticals, Inc. and subsidiaries (a wholly owned subsidiary of Sankyo Pharma, Inc.) as of December 31, 2004 and 2003 and the related consolidated statements of income, stockholder’s equity and cashflows for each of the years in the three-year period ended December 31, 2004. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidatedfinancial statements based on our audits. 

 

We conducted our audits inaccordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of materialmisstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, aswell as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. 

 

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Luitpold Pharmaceuticals, Inc.and subsidiaries as of December 31, 2004 and 2003, and the results of their operations and their cash flows for each of the years in the three year period ended December 31, 2004, in conformity with accounting principles generally accepted in theUnited States of America. 

 

February 18, 2005 

 

/s/ KPMG LLP
[Federal Register Volume 65, Number 187 (Tuesday, September 26, 2000)]
[Notices]
[Page 57807]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-24617]



[[Page 57807]]

-----------------------------------------------------------------------

DEPARTMENT OF ENERGY

Federal Energy Regulatory Commission

[Project No. 2631-007]


International Paper Company; Notice of Public Scoping Meeting for 
the Woronoco Hydroelectric Project on the Westfield River

September 20, 2000.
    The Federal Energy Regulatory Commission (Commission) is reviewing 
the International Paper Company's application for a new license for the 
continued operation of the Woronoco Project on the Westfield River in 
Massachusetts. At this time, the Commission staff does not anticipate 
holding any public or agency scoping meetings, nor does the Commission 
staff anticipate conducting a site visit for the Woronoco Project. 
Rather, the Commission staff is issuing a Scoping Document 1 and 
soliciting written comments on that document, which are due on November 
6, 2000.
    For further information concerning the scoping process for the 
Woronoco Project, please contact Allan Creamer, at (202) 219-0365, or 
file a letter with David P. Boergers, Secretary, Federal Energy 
Regulatory Commission, 888 First Street, NE., Washington, DC 20426.

David P. Boergers,
Secretary.
[FR Doc. 00-24617 Filed 9-25-00; 8:45 am]
BILLING CODE 6717-01-M
Placeholder for information received claimed as Confidential Business Information (CBI)

Information regarding emissions from manufacturing processes and destruction or removal 

efficiencies for abatement systems claimed as CBI received from IBM on October 24, 2009. 

This information is being maintained in a separate confidential portion of the docket. 

For more information please contact Kirsten Cappel by phone at (202) 343-9556 or by email at 

cappel.kirsten@epa.gov.
[Federal Register Volume 65, Number 186 (Monday, September 25, 2000)]
[Notices]
[Page 57641]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-24744]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF STATE

[Public Notice 3424]


Office of the Coordinator for Counterterrorism; Designation of a 
Foreign Terrorist Organization

AGENCY: Department of State.

ACTION: Designation of a Foreign Terrorist Organization.

-----------------------------------------------------------------------

    Pursuant to Section 219 of the Immigration and Nationality Act 
(``INA''), as added by the Antiterrorism and Effective Death Penalty 
Act of 1996, Public Law 104-132, section 302, 110 Stat. 1214, 1248 
(1996), and amended by the Illegal Immigration Reform and Immigrant 
Responsibility Act of 1996, Public Law 104-208, 110 Stat. 3009 (1996), 
the Secretary of State hereby designates, effective September 25, 2000, 
the following organization as a foreign terrorist organization:

The Islamic Movement of Uzbekistan

    Dated: September 21, 2000.
Ambassador Michael A. Sheehan,
Coordinator for Counterterrorism, Department of State.
[FR Doc. 00-24744 Filed 9-22-00; 9:10 am]
BILLING CODE 4710-25-P
<TABLE> <S> <C>


<ARTICLE>                     5

       
<S>                            <C>
<PERIOD-TYPE>                  9-MOS
<FISCAL-YEAR-END>                              DEC-31-1996
<PERIOD-START>                                 JAN-01-1996
<PERIOD-END>                                   SEP-30-1996
<CASH>                                         783,626
<SECURITIES>                                   0
<RECEIVABLES>                                  280,063
<ALLOWANCES>                                   49,325
<INVENTORY>                                    184,587
<CURRENT-ASSETS>                               1,488,718
<PP&E>                                         926,225
<DEPRECIATION>                                 697,457
<TOTAL-ASSETS>                                 1,722,587
<CURRENT-LIABILITIES>                          245,489
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<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
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<OTHER-SE>                                     (79,572)
<TOTAL-LIABILITY-AND-EQUITY>                   1,722,587
<SALES>                                        1,610,533
<TOTAL-REVENUES>                               1,690,704
<CGS>                                          318,620
<TOTAL-COSTS>                                  318,620
<OTHER-EXPENSES>                               1,583,195
<LOSS-PROVISION>                               0
<INTEREST-EXPENSE>                             0
<INCOME-PRETAX>                                (107,100)
<INCOME-TAX>                                   0
<INCOME-CONTINUING>                            (107,100)
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   (107,100)
<EPS-PRIMARY>                                  (.007)
<EPS-DILUTED>                                  (.007)
        


</TABLE>
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wvw.pilisburylaw.co m 4031S5277v 1
**Exhibit32.2**

**Certification of Chief FinancialOfficer**

**Pursuantto 18 U.S.C. § 1350, as adopted pursuant to**

**Section906 of the Sarbanes-Oxley Act of 2002**

Pursuant to 18 U.S.C. § 1350, as created bySection 906 of the Sarbanes-Oxley Act of 2002, the undersignedofficer of Eschelon Telecom, Inc. (the “Company”) hereby certifies, tosuch officer’s knowledge, that:

(i)            the accompanying Quarterly Report onForm 10-Q of the Company for the quarterly period ended June 30, 2007 (the“Report”) fully complies with the requirements of Section 13(a) orSection 15(d), as applicable, of the Securities Exchange Act of 1934, asamended; and

(ii)           the information contained in theReport fairly presents, in all material respects, the financial condition andresults of operations of the Company.
| Sign:                   | /S/ Geoffrey M. Boyd |   |
|-------------------------|----------------------|--------|
| Geoffrey M. Boyd        |
| Chief Financial Officer |
| August 7, 2007          |

 

The foregoingcertification is being furnished solely pursuant to Section 906 of theSarbanes-Oxley Act of 2002 and is not being filed as part of this Report or asa separate disclosure document.  A signedoriginal of this written statement required by Section 906 has been provided tothe Company and will be retained by the Company and furnished to the Securitiesand Exchange Commission or its staff upon request.

----
<TABLE> <S> <C>

<ARTICLE>                                              5
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<S>                                                    <C>
<PERIOD-TYPE>                                        6-MOS
<FISCAL-YEAR-END>                                 AUG-31-1997
<PERIOD-START>                                    SEP-01-1996
<PERIOD-END>                                      FEB-28-1997
<CASH>                                                      13
<SECURITIES>                                               320
<RECEIVABLES>                                              255
<ALLOWANCES>                                                23
<INVENTORY>                                                784
<CURRENT-ASSETS>                                         1,472
<PP&E>                                                   1,020
<DEPRECIATION>                                             486
<TOTAL-ASSETS>                                           2,149
<CURRENT-LIABILITIES>                                    1,115
<BONDS>                                                      0
<PREFERRED-MANDATORY>                                        0
<PREFERRED>                                                  0
<COMMON>                                                    93
<OTHER-SE>                                                 822
<TOTAL-LIABILITY-AND-EQUITY>                             2,149
<SALES>                                                    354
<TOTAL-REVENUES>                                           354
<CGS>                                                      250
<TOTAL-COSTS>                                              250
<OTHER-EXPENSES>                                           181
<LOSS-PROVISION>                                             0
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<EPS-PRIMARY>                                            (0.57)
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</TABLE>
```

[Federal Register Volume 79, Number 69 (Thursday, April 10, 2014)]
[Notices]
[Page 19958]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-07949]

-----------------------------------------------------------------------

DEPARTMENT OF STATE

[Public Notice 8689]

In the Matter of the Designation of Ansar Bayt al-Maqdis, Also 
Known as Ansar Jerusalem, Also Known as Supporters of Jerusalem, Also 
Known as Ansar Bayt al-Maqdes, Also Known as Ansar Beit al-Maqdis, Also 
Known as Jamaat Ansar Beit al-Maqdis, Also Known as Jamaat Ansar Beit 
al-Maqdis fi Sinaa, Also Known as Supporters of the Holy Place, as a 
Specially Designated Global Terrorist Pursuant to Section 1(b) of 
Executive Order 13224, as Amended

    Acting under the authority of and in accordance with section 1(b) 
of Executive Order 13224 of September 23, 2001, as amended by Executive 
Order 13268 of July 2, 2002, and Executive Order 13284 of January 23, 
2003, I hereby determine that the organization known as Ansar Bayt al-
Maqdis, also known as Ansar Jerusalem, also known as Supporters of 
Jerusalem, also known as Ansar Bayt al-Maqdes, also known as Ansar Beit 
al-Maqdis, also known as Jamaat Ansar Beit al-Maqdis, also known as 
Jamaat Ansar Beit al-Maqdis fi Sinaa, also known as Supporters of the 
holy place, committed, or poses a significant risk of committing, acts 
of terrorism that threaten the security of U.S. nationals or the 
national security, foreign policy, or economy of the United States.
    Consistent with the determination in section 10 of Executive Order 
13224 that ``prior notice to persons determined to be subject to the 
Order who might have a constitutional presence in the United States 
would render ineffectual the blocking and other measures authorized in 
the Order because of the ability to transfer funds instantaneously,'' I 
determine that no prior notice needs to be provided to any person 
subject to this determination who might have a constitutional presence 
in the United States, because to do so would render ineffectual the 
measures authorized in the Order.
    This notice shall be published in the Federal Register.

    Dated: March 28, 2014.
John F. Kerry
Secretary of State, Department of State.
[FR Doc. 2014-07949 Filed 4-9-14; 8:45 am]
BILLING CODE 4710-10-P
```
---

Exhibit 32.1

CERTIFICATION

In connection with the annual report of Fortified Holdings
Corp. (the Company) on Form 10-KSB for the period ended December 31, 2007 as
filed with the Securities and Exchange Commission on the date hereof (the
Annual Report), I, Brendan Reilly, Principal Executive Officer of the Company,
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
Section 1350, as adopted), that:

|1. | The Annual 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 Annual Report fairly
      presents, in all material respects, the financial condition and results of
      operations of the Company at the end of the periods covered by the Annual
      Report.

Date: April 15, 2008

| | By: | /s/
      Brendan Reilly   
| | --- | ---------------------------
| |     | Brendan Reilly             
| |     | Principal Executive Officer

---
#### B. F. PAGE, Individually, and on Behalf of Patrons of Richpond Elementary School, Appellant, v. Homer HOWELL and Other Members Board of Education, C. T. Clemons, Supt. Warren County Schools, et al., Appellees.

Court of Appeals of Kentucky.

Oct. 16, 1953.

Paul R. Huddleston, Bowling Green, for appellant.

Charles R. Bell, Rodes K. Myers, Myers & Logan, Bowling Green, for appellees.

CULLEN, Commissioner.

After the completion of a new consolidated elementary school building at Rich-pond, in Warren County, the county board of education ordered that the elementary school at Woodburn, some four miles to the south of Richpond, be closed, and that the children from the Woodburn community attend the Richpond school. The four teachers who had been teaching at Wood-burn were transferred to Richpond, to serve with four other teachers who formerly had been teaching in the old elementary school at Richpond.

An action was brought by some of the citizens of the Woodburn community to enjoin the.closing of the Woodburn school, and the circuit court entered judgment, after the beginning of the 1952-1953 school year, requiring that the school be reopened. Thereupon the board of education transferred back to the Woodburn school the four teachers who had been moved from Woodburn to Richpond. An action then was brought by citizens of the Richpond community to enjoin this transfer back of the four teachers. Judgment was entered dismissing the action.

In the action first above mentioned, by the citizens of Woodburn, the judgment was reversed on appeal to this Court. See Clemons v. Bottom, Ky., 262 S.W.2d 85. The effect of the reversal is that the Wood-burn school may be closed.

We now have before us an appeal from the judgment in the action by the citizens of Richpond, in which the court refused to enjoin transfer of the four teachers back to Woodburn.

It will readily be seen that the decision of this Court on the appeal in the first action disposes for all practical purposes of the issues involved in the second action. Therefore, without elaboration, we will state merely that in our opinion the judgment in the second action was proper and correct.

The judgment is affirmed.

SIMS, C. J., absent and not sitting.
<PAGE>
                                                                    EXHIBIT 32.2


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                                   PURSUANT TO
                             18 U.S.C. SECTION 1350



In connection with the Quarterly Report of SIFCO Industries, Inc. ("Company") on
Form 10-Q for the quarter ended March 31, 2004 as filed with the Securities and
Exchange Commission on the date hereof ("Report"), I, Frank A. Cappello, Vice
President - Finance and Chief Financial Officer of the Company, 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 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/  Frank A. Cappello
                                               ---------------------------------
                                                    Frank A. Cappello
                                                    Vice President - Finance and
                                                    Chief Financial Officer
                                                    May 17, 2004


Note: A signed original of this written statement required by Section 906 of the
Sarbanes-Oxley Act of 2002 has been provided to SIFCO Industries, Inc. and will
be retained by SIFCO Industries, Inc. and furnished to the Securities and
Exchange Commission or its staff upon request.
PROMISSORY NOTE


$303,404.00                                                     Costa  Mesa,  CA
                                                                June  27,  2001


FOR  VALUE  RECEIVED, the undersigned, e-NET FINANCIAL.COM CORPORATION, a Nevada
corporation, promises to pay to EMB CORPORATION, a Hawaii corporation, or order,
the  principal  sum of Three Hundred Three Thousand Four Hundred Four and no/100
dollars ($303,404.00), together with interest on the outstanding balance of such
principal  sum  computed  at  the  rate of ten percent (10%) per annum from date
hereof.

The  entire  principal balance, together with accrued interest, shall be due and
payable,  in  full,  on  December  15,  2002.

There  shall be no penalty for prepayment of principal at any time following the
date  hereof.

If  this  Note  is not paid in full when it becomes due, Maker agrees to pay all
costs  and  expenses  of  collection,  including  reasonable  attorney's  fees.

e-NET  FINANCIAL.COM  CORPORATION



By:  /s/ Vincent  Rinehart
-------------------------------------
     Vincent  Rinehart,  President



<PAGE>