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


MSCM LLP                                             701 Evans Avenue, 8th Floor
Chartered Accountants - Business Advisors                Toronto, Ontario Canada
                                                     M9C 1A3

                                                   telephone:     (416) 626-6000
                                                   facsimile:     (416) 626-8650
                                                   email:         info@mscm.ca
                                                   website:       www.mscm.ca

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

             LETTER OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
                      REGARDING CHANGE IN ACCOUNTING POLICY

May 12, 2008


Board of Directors
China Housing & Land Development Inc.
6 Youyi Dong Lu, Huanyuan 4th Floor,
Xi'An Shanxi Province
China 710054


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 March 31, 2008. Note 2 therein describe a change in accounting
principle related to changing the Company's revenue recognition method from full
accrual to percentage completion method in accordance with Statement of
Financial Accounting Standard No. 66, Accounting for Sales of Real Estate. It
should be understood that the preferability of one acceptable method of
accounting over another for changing revenue recognition method from full
accrual to percentage completion method 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 Statement of Financial Accounting
Standards No. 154, Accounting Changes and Error Corrections.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to December 31, 2007. 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,

Signed:  "MSCM LLP"
-------------------
MSCM LLP
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

1

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

ST. PAUL REINSURANCE COMPANY

LIMITED LONDON,

Plaintiff(s),

v.

THE FORT MILLER GROUP, INC.

and BEECHE SYSTEMS

CORPORATION,

Defendant(s).

)

)

)

)

)

)

)

)

)

)

)

)

)

)

No. C05-1912 BZ

THIRD ORDER VACATING STATUS

CONFERENCE AND SCHEDULING

STATUS CONFERENCE

On February 15, 2006, this Court ordered that the instant

action be stayed pending the outcome of underlying state court

litigation. The February 15th order also set a status

conference in this matter to be held September 25, 2006. 

Having subsequently been informed by the parties that the

underlying state litigation remained active, I ordered that

the status conference be continued to March 19, 2007, and

again to June 4, 2007. In a joint Supplemental Case

Case 3:05-cv-01912-BZ Document 87 Filed 05/29/07 Page 1 of 2
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

G:\bzall\-bzcases\st.paul reinsurance\ORD.VACATING.STAT.CONF.3.wpd 2

Management dated May 25, 2007, the parties informed the Court

that the underlying state litigation remains active. 

Because the underlying state court litigation remains

active, IT IS ORDERED that the June 4, 2007 status conference

is VACATED. A status conference is scheduled for September

10, 2007 at 4:00 p.m. in Courtroom G, 15th Floor, Federal

Building, San Francisco, California 94102. One week prior to

the conference, the parties shall submit a joint statement

explaining the status of the state actions. IT IS FURTHER

ORDERED that the parties shall immediately inform this Court

in the event that the state court litigation is settled or

otherwise terminated.

Dated: May 29, 2007

Bernard Zimmerman

United States Magistrate Judge

Case 3:05-cv-01912-BZ Document 87 Filed 05/29/07 Page 2 of 2
#### WESTERN RIM INVESTMENT ADVISORS, INC., a Nevada Corporation; Western Rim Property Services, Inc., a Nevada Corporation; Western Rim Investment Advisors 97-1, Inc.; Western Rim Investment Advisors 00-2, L.L.C.; Western Rim Limpar Genpar 00-2, L.L.C.; Western Rim Investment Advisors 00-3, L.L.C.; Western Rim Limpar Genpar 00-3, L.L.C.; Western Rim Investment Advisors 01-1, L.L.C.; Western Rim Limpar Genpar 01-1, L.L.C.; WRPS II, Inc., Plaintiffs—Counter Defendants—Appellants—Cross Appellees, *961v. GULF INSURANCE COMPANY, Defendant—Counter Claimant—Appellee—Cross Appellant.

No. 03-10707.

United States Court of Appeals, Fifth Circuit.

May 19, 2004.

Robert Lawrence Chaiken, Gregory Steven Gober, Chaiken *&*Chaiken, Dallas, TX, for Plaintiffs-Counter Defendants-Appellants-Cross-Appellees.

Sidney H. Davis, Jr., Touchstone, Bernays, Johnston, Beall & Smith, Dallas, TX, for Defendant-Counter Claimant-Appellee-Cross-Appellant.

Laura Anne Foggan, Wiley, Rein & Fielding, Washington, DC, Larry Niemann, Niemann & Niemann, Austin, TX, Russell Yager, Todd Andrew Murray, Vinson *&*Elkins, Dallas, TX, for Amicus Curiae.

Before DAVIS, PRADO and PICKERING, Circuit Judges.1

1

. Pursuant to 5th Cir. R. 47.5, this 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.

PER CURIAM.

The court has considered the parties’ positions in light of oral argument, the briefs and pertinent portions of the record. Having done so, the court finds no reversible error of fact or law and affirms for essentially the reasons stated by the district court. *See Western Rim Inv. Advisors v. Gulf Ins. Co.,*269 F.Supp.2d 836 (N.D.Tex.2003).

AFFIRMED.
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.                  

###### Railroad Retirement Board

# TIME AND DATE: 

10:00 a.m., January 29, 2025.

# PLACE: 

                        Members of the public wishing to attend the meeting must submit a written request at least 24 hours prior to the meeting to receive dial-in information. All requests must be sent to                         *SecretarytotheBoard@rrb.gov.*

# STATUS: 

This meeting will be open to the public.

# MATTERS TO BE CONSIDERED:

Office of Legislative Affairs Update

Bureau of Field Service Congressional Outreach Update

Website Survey—Next Steps

# CONTACT PERSON FOR MORE INFORMATION: 

Stephanie Hillyard, Secretary to the Board, (312) 751-4920.

(Authority 5 U.S.C. 552b.)

Dated: January 15, 2025.

Stephanie Hillyard,

Secretary to the Board.

[FR Doc. 2025-01376 Filed 1-15-25; 4:15 pm]

BILLING CODE 7905-01-P
**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**

 

Pursuantto 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of theSarbanes-Oxley Act of 2002 (“Section 906”), Robert J. Currey and Steven L.Childers, President and Chief Executive Officer and Chief Financial Officer,respectively, of Consolidated Communications Holdings, Inc., each certifythat to his knowledge (i) the Quarterly Report on Form 10-Q for thequarter ended June 30, 2010 fully complies with the requirements of Section 13(a) or15(d) of the Securities Exchange Act of 1934, as amended and (ii) theinformation contained in such report fairly presents, in all material respects,the financial condition and results of operations of ConsolidatedCommunications Holdings, Inc.

 
|   | /s/  Robert J. Currey                                       |
|--------|-------------------------------------------------------------|
|   | Robert  J. Currey                                           |
|   | President  and Chief Executive Officer                      |
|   | (Principal  Executive Officer)                              |
|   | August 6,  2010                                        |
|   |                                                        |
|   | /s/  Steven L. Childers                                     |
|   | Steven  L. Childers                                         |
|   | Senior  Vice President and Chief Financial Officer          |
|   | (Principal  Financial Officer and Chief Accounting Officer) |
|   | August 6,  2010                                        |

 

1

----
UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 02-6546

GARY E. SMALL, JR., Petitioner - Appellant, versus RONALD J. ANGELONE, Director of the Virginia Department of Corrections, Respondent - Appellee. Appeal from the United States District Court for the Eastern District of Virginia, at Norfolk. Rebecca B. Smith, District Judge. (CA-01-453-2) Submitted: May 20, 2002 Decided: June 17, 2002 Before TRAXLER, KING, and GREGORY, Circuit Judges. Dismissed by unpublished per curiam opinion. Gary E. Small, Jr., Appellant Pro Se. Linwood Theodore Wells, Jr., Assistant Attorney General, Richmond, Virginia, for Appellee. Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c).2 PER CURIAM: Gary E. Small, Jr., appeals the district court’s order denying relief on his petition filed under 28 U.S.C.A. § 2254 (West 1994 & Supp. 2001). We have reviewed the record and the district court’s opinion accepting the recommendation of the magistrate judge and find no reversible error. Accordingly, we deny a certificate of appealability and dismiss the appeal on the reasoning of the district court. See Small v. Angelone , No. CA-01-453-2 (E.D. Va. Mar. 11, 2002). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

DISMISSED
Preston D. CROSKEY, DOC #H20918, Appellant, v. STATE of Florida, Appellee.

Case No. 2D18-2402

District Court of Appeal of Florida, Second District.

Opinion filed May 3, 2019

Preston D. Croskey, pro se.

PER CURIAM.

Affirmed.

LaROSE, C.J., and SILBERMAN and ROTHSTEIN-YOUAKIM, JJ., Concur.
117TH CONGRESS 

2D SESSION S. J. RES. 63 

JOINT RESOLUTION 

Relating to a national emergency declared by the President 

on March 13, 2020. 

1 Resolved by the Senate and House of Representatives

2 of the United States of America in Congress assembled, 

3 That, pursuant to section 202 of the National Emer4 gencies Act (50 U.S.C. 1622), the national emergency de5 clared by the finding of the President on March 13, 2020, 

6 in Proclamation 9994 (85 Fed. Reg. 15337) is hereby ter7 minated. 

Passed the Senate November 15, 2022. 

Attest: 

Secretary. 
117TH CONGRESS 

2D SESSION S. J. RES. 63 

JOINT RESOLUTION 

Relating to a national emergency declared by the 

President on March 13, 2020.
<PAGE>

                                                                   EXHIBIT 32.1

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


In connection with the Annual Report of VirtGame Corp. (the "Company") on Form
10-KSB for the period ended December 31, 2003 as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), I, Bruce Merati, Chief
Executive Officer and Chief Financial Officer of the Company, certify, pursuant
to 18 U.S.C. ss.1350, as adopted pursuant to Section 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.



March 30, 2004                                      /s/  Bruce Merati
                                                    ---------------------------
                                                    Bruce Merati,
                                                    Chief Executive Officer and
                                                    Chief Financial Officer
Exhibit 32

CERTIFICATIONS OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

PURSUANT TO 18 U.S.C.
SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

I, Daniel C. Montano, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that
the Quarterly Report of CardioVascular BioTherapeutics, Inc. (the Company) on Form 10-Q for the second quarter ended September 30, 2006 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange
Act of 1934 and that information contained in such Quarterly Report on Form 10-Q fairly presents in all material respects the financial condition and results of operations of the Company.



By:

/s/ DANIEL C. MONTANOName:

Daniel C. MontanoTitle:

President and Chief Executive Officer


Date: November 3, 2006

I, Mickael A. Flaa, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report of CardioVascular BioTherapeutics, Inc. (the
Company) on Form 10-Q for the second quarter ended September 30, 2006 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Quarterly Report
on Form 10-Q fairly presents in all material respects the financial condition and results of operations of the Company.



|                       |  |        |  |                        
|---------------------- |  | ------ |  | -----------------------
|Date: November 3, 2006 |  | By:    |  | /s/ MICKAEL A. FLAA    
|                       |  | Name:  |  | Mickael A. Flaa        
|                       |  | Title: |  | Chief Financial Officer

Signed originals of these written statements required by Section 906 of the Sarbanes-Oxley Act of 2002
have been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

These certifications accompany the Form 10-Q to which they relate, are not deemed filed with the Securities and Exchange Commission and are not to be incorporated by reference into any filing of the Company under the Securities Act of
1933 or the Securities Exchange Act of 1934 (whether made before or after the date of this Form 10-Q), irrespective of any general incorporation language contained in such filing.
UNITED STATES DISTRICT COURT 

FOR THE DISTRICT OF COLUMBIA 

EMMANUEL S. ROBINSON, ) 

) 

) 

) 

) 

) 

) 

) 

) 

Plaintiff, 

v. Civil Action No. 

FREDERICK J. BRYNN, P.e., 

Defendant. 

MEMORANDUM OPINION 

FILED 

JUN - 4 2010 

Clerk, U.S. District & Bankruptcy 

Courts for the District of Columbia 

10 0918 

This matter is before the Court upon consideration ofplaintiffs application to proceed in 

forma pauperis and his pro se complaint. The application will be granted, and the complaint 

will be dismissed. 

Plaintiff brings this civil action against Frederick J. Brynn, the attorney he hired to 

represent him in a tort action arising from an automobile accident on February 7, 2008. Compl. 

at 1-2. He alleges that defendant committed legal malpractice and fraud, breached their contract, 

and otherwise was grossly negligent in the performance of his dues as retained counsel. See id. at 

1-, 5-6 (Counts One, Two, Four and Five). Plaintiff demands a declaratory judgment and 

compensatory and punitive damages. Id. at 6. 

Federal district courts have jurisdiction in civil actions arising under the Constitution, 

laws or treaties of the United States. See 28 U.S.C. § 1331. In addition, federal district courts 

have jurisdiction over civil actions where the matter in controversy exceeds $75,000, and the suit 

is between citizens of different states. See 28 U.S.C. § 1332(a). 

Notwithstanding plaintiffs reliance on 42 U.S.C. § 1983, nothing in the complaint 

suggests that defendant acted under color of District of Columbia law. This alone is fatal to 
plaintiffs civil rights claim. See Edwards v. Olde Dokie, Inc., 473 F. Supp. 2d 31, 41 (D.D.C. 

2007) (dismissing § 1983 claim against a nightclub absent an allegation in the complaint or any 

evidence produced in opposition to summary judgment motion that nightclub was acting under 

color of District of Columbia law). Moreover, although plaintiff demands damages in excess of 

the $75,000 threshhold, he does not establish that the parties reside or conduct business in 

different states. Plaintiff, therefore, fails to establish jurisdiction based on diversity of 

citizenship. 

The Court will dismiss the complaint without prejudice for lack of subject matter 

jurisdiction. An Order consistent with this Memorandum Opinion is issued separately. 

[;J~ J JjVKJ~ United States District Judge 

DATE:
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.                  

###### Postal Service

# AGENCY:

                        Postal ServiceTM.                    

# ACTION:

Notice.

# SUMMARY:

The Postal Service gives notice of filing a request with the Postal Regulatory Commission to add a domestic shipping services contract to the list of Negotiated Service Agreements in the Mail Classification Schedule's Competitive Products List.

# DATES:

*Date of required notice:*                         February 6, 2025.                    

# FOR FURTHER INFORMATION CONTACT:

Sean Robinson, 202-268-8405.

# SUPPLEMENTARY INFORMATION:

                    The United States Postal Service® hereby gives notice that, pursuant to 39 U.S.C. 3642 and 3632(b)(3), on January 29, 2025, it filed with the Postal Regulatory Commission a                     *USPS Request to Add Priority Mail & USPS Ground Advantage® Contract 608 to Competitive Product List.*                     Documents are available at                     *www.prc.gov,*                     Docket Nos. MC2025-1163, K2025-1163.                

Sean Robinson,

Attorney, Corporate and Postal Business Law.

[FR Doc. 2025-02273 Filed 2-5-25; 8:45 am]

BILLING CODE 7710-12-P
Amendment No. 1 to the Amended and Restated 2000 Eployee Stock Purchase Plan



 EXHIBIT 10.4 
  
 Amendment No. 1 to the 
 LogicVision, Inc. 2000 Employee Stock Purchase Plan 
  
 Effective February 1, 2003, Sections 8(c), 9(a)(iii) and 14(b) of the LogicVision, Inc. 2000 Employee Stock Purchase Plan, as amended and restated as of January 17, 2002 (the “Plan”), are hereby amended by
replacing “1,000” with “2,500” wherever “1,000” appears in those sections.
COURT OF APPEALS OF VIRGINIA

Present: Judges Baker, Elder and Fitzpatrick

JOHNNY A. MURRAY

v. Record No. 1090-95-3 MEMORANDUM OPINION * PER CURIAM WESTMORELAND COAL COMPANY OCTOBER 3, 1995

FROM THE VIRGINIA WORKERS' COMPENSATION COMMISSION (Donald E. Earls, on briefs), for appellant. (Michael F. Blair; Penn, Stuart, Eskridge & Jones, on brief), for appellee.

Johnny A. Murray ("claimant") contends that the Workers' Compensation Commission erred in finding that Westmoreland Coal Company ("employer") was not responsible for the cost of a Craftmatic Adjustable Bed ("the bed") prescribed by Dr. Michael Ford, the treating physician, because claimant failed to prove that the bed was reasonable and medically necessary. Claimant also argues that the commission erred in considering Dr. Ford's April 22, 1993 progress note and in not considering his October 6, 1994 letter as after-discovered evidence. Upon reviewing the record and the briefs of the parties, we conclude that this appeal is without merit. Accordingly, we summarily affirm the

commission's decision. Rule 5A:27.

* Pursuant to Code § 17-116.010 this opinion is not designated for publication. On appeal, we view the evidence in the light most favorable to the prevailing party below. R.G. Moore Bldg. Corp. v.2 Mullins , 10 Va. App. 211, 212, 390 S.E.2d 788, 788 (1990). Unless we can say as a matter of law that claimant met his burden of proving that employer was responsible for the cost of the bed, the commission's findings are binding and conclusive upon us. Tomko v. Michael's Plastering Co. , 210 Va. 697, 699, 173 S.E.2d 833, 835 (1970). Code § 65.2-603 (formerly Code § 65.1-88) provides: "As long as necessary after an accident the employer shall furnish or cause to be furnished, free of charge to the injured employee, a physician . . . and such other necessary medical attention ." (Emphasis added.) The commission denied claimant's request that employer be held responsible for the cost of the bed. The commission found that (a) Dr. Ford could not render an opinion as to the medical necessity of the bed because he was not familiar with the bed, (b) Dr. Ford acknowledged that regular physical therapy would provide superior care over the bed, (c) Dr. Ford failed to opine that claimant required round-the-clock physical therapy, and (d) no evidence established that a two-person bed (as opposed to a one-person model) was reasonable and necessary. Dr. Ford's medical records, letters, and deposition testimony, which were all considered by the commission, support its findings. 1 Based upon the lack of evidence that the bed was

1 Because it appears from the record that the commission considered all of the medical evidence before it, including Dr. Ford's April 22, 1993 progress note and his October 6, 1994 letter, we do not find it necessary to address claimant's3 reasonable and medically necessary, we cannot say as a matter of law that the commission erred in finding that employer was not responsible for the cost of the bed. Accordingly, we affirm the

commission's decision.

Affirmed.

argument concerning these medical reports.