alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
**Exhibit** **18.0**

 

**Letter Re:  Change in Accounting Principles**

 

 

| [HJ & Associates, L.L.C. | 50 West Broadway, Suite 600, Salt Lake City, Utah 84101 |
|------------------------------|---------------------------------------------------------|

| Company Logo] | Telephone (801) 328-4408  •  Fax (801) 328-4461 |
|---------------|------------------------------------------------------|

Certified Public Accountants and Consultants

 

 

August 22, 2006

 

Securities and Exchange Commission

Washington, D.C. 20549

 

Dear Commissioners:

 

We have read the statements made by Interactive Motorsports and Entertainment Corp., which we understand will be filed with the commission, pursuant to Item 4.02 of Form 8-K as part of Interactive Motorsports and Entertainment Corp.’s Form 8-K report dated August 21, 2006.  We agree with the statements concerning our Firm in such Form 8-K and believe the new accounting method is preferable.

 

Very Truly Yours,

 

/s/ HJ & Associates, LLC

HJ & Associates, LLC
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<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-START>                             JAN-01-2000
<PERIOD-END>                               JUN-30-2000
<CASH>                                           5,755
<SECURITIES>                                         0
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<CURRENT-ASSETS>                                81,613
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<CURRENT-LIABILITIES>                           15,149
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
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<COMMON>                                         6,263
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<TOTAL-LIABILITY-AND-EQUITY>                    87,430
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</TABLE>
* Pursuant to 5TH CIR. R. 47.5, the Court has determined that this

opinion should not be published and is not precedent except under the

limited circumstances set forth in 5TH CIR. R. 47.5.4.

United States Court of Appeals

Fifth Circuit

FILED

March 1, 2006

Charles R. Fulbruge III

Clerk

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

_____________________

No. 04-61132

_____________________

UNITY COMMUNICATIONS CORPORATION,

Plaintiff - Appellee,

versus

BELLSOUTH CELLULAR, ETC.; ET AL.,

Defendants,

CINGULAR WIRELESS,

Defendant - Appellant.

__________________________________________________________________

Appeal from the United States District Court

for the Southern District of Mississippi, Hattiesburg

USDC No. 2:03-CV-115 

_________________________________________________________________

Before JOLLY, GARZA, and PRADO, Circuit Judges.

PER CURIAM:*

In this appeal, in which the primary issue relates to contract

interpretation, we have studied the briefs, the relevant parts of the

record, the cases to which we have been referred, particularly the

Georgia cases, and have heard the well-presented arguments of

counsel. We are unable to say that the district court erred in its

denial of the motion for summary judgment and in permitting this case

to go forward. Accordingly, the case is REMANDED for further

proceedings.
**Exhibit 32**

 

ORIENT-EXPRESS HOTELS LTD.

 

Section 1350 Certification

 

The undersigned hereby certify that this report of Orient-ExpressHotels Ltd. for the periods presented fully complies with the requirements of Section 13(a)or 15(d) of the Securities Exchange Act of 1934 and that the informationcontained in this report fairly presents, in all material respects, thefinancial condition and results of operations of the Company as of and for theperiods presented in the report.

 

 

| /s/ P.M. White                                 |   | /s/ M. O’Grady                                                          |
|-----------------------------------------------------|--------|------------------------------------------------------------------------------|
| Paul M. White  President andChief Executive Officer |   | Martin O’GradyVice President – Finance andChief Financial  Officer |

 

 

Dated: August 7, 2009

 

[A signed original of this written certification has been provided toOrient-Express Hotels Ltd. and will be retained by Orient-Express Hotels Ltd.and furnished to the U.S. Securities and Exchange Commission or its staff uponrequest.]

 

----
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ftWAW-t imp, 2015 _ A^AS) \ iri , JUL 2A m X^e\W^tVRxdCoa«TA" ° :-/;"v JJ,:'7,v-;c";''-'' ;'• b:S IP-'••,;.,' •:!-' -^v-courtqrgrmin^lappeals/ > ^

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••' '."'••' v-":.'. >'•' "'••'• r\ ;i iX'4.Abel Acosta, Clerk
**Exhibit
        32**
  Certification
        Pursuant to 18 U.S.C. Sec. 1350
 (Section
        906 of the Sarbanes-Oxley Act of 2002)
  _____________________________________________________
  In
        connection with the filing by Trend Mining Company (the “Company”) of the
        Quarterly Report on Form 10-QSB for the period ending June 30, 2005 (the
        “Report”), each of the undersigned hereby certifies pursuant to 18 U.S.C.
        Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
        of
        2002, that, to his 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/ Thomas
        Loucks
 Thomas
        Loucks
 President
        and Chief Executive Officer
  /s/ John
        P.
        Ryan
 John
        P.
        Ryan
 Treasurer
        and Chief Financial Officer
<PAGE>
                                                                 Exhibit (23)(b)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statement on Forms S-8 (Nos. 333-32229, 333-58686), S-3 (Nos. 333-125553,
333-52560, 333-27849, 333-74958, 333-45556, 333-37241), and S-4 (Nos. 33-60007,
33-55805) of CMS Energy Corporation of our report dated February 20, 2006
relating to the financial statements, and management's assessment of the
effectiveness of internal control over financial reporting and the effectiveness
of internal control over financial reporting of Midland Cogeneration Venture
L.P., which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

Detroit, Michigan
February 20, 2006
Exhibit 32.1

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), I, Christopher T. Seaver, Chief Executive Officer of Hydril Company, a Delaware corporation (the Company), hereby certify, to my knowledge, that:



| | (1) | the Companys Quarterly Report on Form 10-Q for the quarter-ended June 30, 2006 (the Report) fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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



|                      |  |  |  |                                              
|--------------------- |  |  |  | ---------------------------------------------
|Dated: August 3, 2006 |  |  |  | /s/ Christopher T. Seaver                    
|                      |  |  |  | Christopher T. Seaver Chief Executive
Officer

|
|
H. Res. 403 

In the House of Representatives, U. S., 

November 13, 2013. 

Resolved, That upon adoption of this resolution it shall 

be in order to consider in the House the bill (H.R. 2655) to 

amend Rule 11 of the Federal Rules of Civil Procedure to improve attorney accountability, and for other purposes. All 

points of order against consideration of the bill are waived. 

The bill shall be considered as read. All points of order 

against provisions in the bill are waived. The previous question shall be considered as ordered on the bill and on any 

amendment thereto to final passage without intervening motion except: (1) one hour of debate equally divided and controlled by the chair and ranking minority member of the 

Committee on the Judiciary; and (2) one motion to recommit. 

SEC. 2. At any time after adoption of this resolution the 

Speaker may, pursuant to clause 2(b) of rule XVIII, declare 

the House resolved into the Committee of the Whole House 

on the state of the Union for consideration of the bill (H.R. 

982) to amend title 11 of the United States Code to require 

the public disclosure by trusts established under section 
2 

•HRES 403 EH 

524(g) of such title, of quarterly reports that contain detailed 

information regarding the receipt and disposition of claims 

for injuries based on exposure to asbestos; and for other purposes. The first reading of the bill shall be dispensed with. 

All points of order against consideration of the bill are 

waived. General debate shall be confined to the bill and shall 

not exceed one hour equally divided and controlled by the 

chair and ranking minority member of the Committee on the 

Judiciary. After general debate the bill shall be considered for 

amendment under the five-minute rule. The bill shall be considered as read. All points of order against provisions in the 

bill are waived. No amendment to the bill shall be in order 

except those printed in the report of the Committee on Rules 

accompanying this resolution. Each such amendment may be 

offered only in the order printed in the report, may be offered 

only by a Member designated in the report, shall be considered as read, shall be debatable for the time specified in the 

report equally divided and controlled by the proponent and an 

opponent, shall not be subject to amendment, and shall not 

be subject to a demand for division of the question in the 

House or in the Committee of the Whole. All points of order 

against such amendments are waived. At the conclusion of 

consideration of the bill for amendment the Committee shall 

rise and report the bill to the House with such amendments 

as may have been adopted. The previous question shall be 
3 

•HRES 403 EH 

considered as ordered on the bill and amendments thereto to 

final passage without intervening motion except one motion 

to recommit with or without instructions. 

Attest: 

Clerk.
Walter E. WILLIAMS, Appellant, v. Julie L. JONES, Secretary, Department of Corrections, Appellee.

No. 1D18-310

District Court of Appeal of Florida, First District.

January 7, 2019 Rehearing Denied January 29, 2019

Walter E. Williams, pro se, Appellant.

Pamela Jo Bondi, Attorney General, Robert Quentin Humphrey, Assistant Attorney General, Tallahassee; Kenneth S. Steely, General Counsel, Department of Corrections, Tallahassee, for Appellee.

Per Curiam.

AFFIRMED .

B.L. Thomas, C.J., and Roberts and Osterhaus, JJ., concur.
Exhibit 12.2  CERTIFICATION  I, Harry Kirsch, certify that:  1.I have reviewed this annual report on Form 20-F of Novartis AG;  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 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 company as of, and for, the periods presented in this report;  4.The company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 company and have:  a)designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;  b)designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;  c)evaluated the effectiveness of the companys disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and  d)disclosed in this report any change in the companys internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the companys internal control over financial reporting; and  5.The companys other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the companys auditors and the audit committee of the companys board of directors (or persons performing the equivalent functions):  a)all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the companys ability to record, process, summarize and report financial information; and  b)any fraud, whether or not material, that involves management or other employees who have a significant role in the companys internal control over financial reporting.  Date: January 27, 2015   By:
/s/  HARRY KIRSCHHarry KirschChief Financial Officer
EXHIBIT 32.01

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


The undersigned hereby certifies, for the purposes of 18 U.S.C. Section 1350, in
his capacity as an officer of General  Steel  Holdings,  Inc.  (the  "Company"),
that, to his knowledge:

     (a)  the Annual  Report on Form 10-K of the  Company  for the  fiscal  year
          ended  December 31, 2005,  as filed with the  Securities  and Exchange
          Commission  (the  "Report"),  fully complies with the  requirements of
          Section 13(a) of the Securities Exchange Act of 1934; and

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


     Dated:  March 31, 2006



                                    /S/ Zuo Sheng Yu
                                    --------------------
                                    Zuo Sheng Yu
                                    Chief Executive Officer and President
Michael REASE, Petitioner, v. STATE of Florida, Respondent.

No. 1D18-3624

District Court of Appeal of Florida, First District.

January 25, 2019

Michael Rease, pro se, Petitioner.

Ashley B. Moody, Attorney General, Tallahassee, for Respondent.

Per Curiam.

*874The petition for writ of mandamus is denied on the merits.

Makar, Winokur, and M.K. Thomas, JJ., concur.
Bainet PIERRE-LOUIS, Appellant, v. STATE of Florida, Appellee.

No. 4D18-806

District Court of Appeal of Florida, Fourth District.

September 27, 2018

**DECISION WITHOUT PUBLISHED OPINION**

Affirmed.
### IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

No. 14

- 50157 Summary Calendar

UNITED STATES OF AMERICA , Plaintiff

- Appellee

v.
JOSE PATRICIO IBARRA

- LARA , Defendant

- Appellant

Appeal from the United States District Court for the Western District of Texas USDC No. 2:13

- CR

- 614

- 1

Before JOLLY, BARKSDALE, and OWEN, Circuit Judges. PER CURIAM: *
Jose Patricio Ibarra

- Lara appeals his 30

- month above

- advisory Sentencing Guidelines sentence , imposed following his guilty

- plea conviction for illegal reentry, in violation of 8 U.S.C. § 1326. Ibarra asserts the district
court committed error when it assigned two criminal

- history points because
the illegal reentry offense was committed while Ibarra was under a criminal justice sentence of probation.

* Pursuant to 5 th Cir. R. 47.5 , the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 th Cir. R. 47.5.4. United States Court of Appeals Fifth Circuit 

### FILED December 31, 2014 Lyle W. Cayce Clerk Case: 14-50157 Document: 00512886993 Page: 1 Date Filed: 12/31/2014No. 14

- 50157

Because Ibarra failed to raise this objection in district court , our review is only for plain error. E.g., United States v. Peltier , 505 F.3d 389, 392 (5th Cir. 2007). Under that standard, Ibarra must show a forfeited plain (clear or obvious) error that affected his substantial right s. Puckett v. United States , 556 U.S. 129, 135 (2009). If he does so, we have the discretion to correct the error, but should do so only if it seriously affects the fairness, integrity, or public reputation of the proceedings. Id. As the Government con cedes , the two points were assessed in error , and the error was clear or obvious. E.g., United States v. Blocker , 612 F.3d 413, 416 (5th Cir. 2010). Nevertheless, the error does not warrant reversal. Regarding whether the error affected Ibarra’s subst antial rights,

a lthough he was sentenced above an incorrect ly calculated advisory G uidelines range, the court explained the above

- G uidelines sentence reflected the seriousness of the offense. It emphasized Ibarra had returned to the United States despite previously servin g 24

- months’ imprisonment for illegal reentry
and concluded that nothing short of a 30

- month sentence would pr ev ent Ibarra from reoffending. (I n that regard, I barra concedes it is unlikely the district court would have imposed a sentence of less than 24 months

. ) “[W]e are skeptical that [Ibarra] has met his burden of showing a reasonable probability that, but for the district court ’ s consideration of the incorrect advisory range,
his sentence would have been lower ”

. United States v. Davi s , 602 F.3d 643,
650 (5th Cir. 2010)

. In the alternative , based on the facts of this case, we
decline to exercise our discretion to remand. E.g., id. at 650

- 51. AFFIRMED.

2 Case: 14-50157 Document: 00512886993 Page: 2 Date Filed: 12/31/2014
2139.

#### Carpenter *v.*The State.

Indictment for keeping liquor, etc., from Jeff Davis superior court — Judge Parker. August 21, 1909.

Argued October 6, —

Decided October 13, 1909.

*Sidney D. Dell, H. A. King,*for plaintiff in error.

*J. H. Thomas, solicitor-general,*contra.

Powell, J.

The evidence authorized a conviction. *Ware*v. *State,*ante, 578 (65 S. E. 333). The alleged newly discovered testimony was not of such a character as to require the granting of a new trial. Besides, there is no affidavit from the defendant as to diligence and lack of prior knowledge of the testimony. • *Judgment affirmed.*
Exhibit 99.1

ORIENT-EXPRESS HOTELS LTD.
Sarbanes-Oxley Act Section 906 Certification

The undersigned hereby certify that this Form 10-Q quarterly report of Orient-Express Hotels Ltd. for the quarter ended
September 30, 2002 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that the information contained in this report fairly
presents, in all material respects, the financial condition and results of operations of the Company as of and for the periods presented in the report.

|Dated: November 13, 2002 |  | 
|------------------------ |  | 
|                         |  | 
|                         |  | 
|                         |  | 
|                         |  | 
|                         |  | 
|                         |  | 

32

---
L.R., a Juvenile, Appellant, v. The STATE of Florida, Appellee.

No. 3D18-1759

District Court of Appeal of Florida, Third District.

Opinion filed January 9, 2019.

L.R., a juvenile, in proper person.

Ashley Brooke Moody, Attorney General, for appellee.

Before SCALES, LUCK, and LINDSEY, JJ.

PER CURIAM.

Affirmed.
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 Annual Report of  PracticeXpert,  Inc. (the "Company") on
Form 10-KSB for the period ending December 31, 2003 as filed with the Securities
and Exchange  Commission on the date hereof (the "Report"),  I, Michael Manahan,
Chief Financial Officer of the Company,  certify, pursuant to 18 U.S.C. ss.1350,
as adopted pursuant to ss. 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 result of  operations of the
Company.


/s/ Michael Manahan
----------------------------------------
Michael Manahan, Chief Financial Officer
April 13, 2004


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



                                       51