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

March 30, 2001

Bell & Howell Company
300 North Zeeb Road
Ann Arbor,  MI  48103-1553


Ladies and Gentlemen:

We have audited the consolidated balance sheets of Bell & Howell Company and
subsidiaries (the "Company") as of the end of fiscal years 2000 and 1999, and
the related consolidated statements of operations, shareholders' equity, and
cash flows for fiscal years 2000, 1999, and 1998, and have reported thereon
under date of February 20, 2001.  The aforementioned consolidated financial
statements and our audit report thereon are included in the Company's annual
report on Form 10-K for the fiscal year ended 2000.  As stated in Note 1 to
those consolidated financial statements, the Company changed its method of
accounting for inventory costs from the last-in, first out (LIFO) method to the
first-in, first-out (FIFO) method at the Company's Publishing Services business
and states that the newly adopted accounting principle is preferable in this
circurumstance because the FIFO method of valuing inventories more closely
matches current costs and revenues in periods when prices of goods and services
are decreasing significantly.  In accordance with your request, we have reviewed
and discussed with Company officials the circumstances and business judgment and
planning upon which the decision to make this change in the method of accounting
was based.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of Bell &
Howell Company's compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

Very truly yours,

KPMG LLP
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.                  

###### Presidio Trust

# AGENCY:

The Presidio Trust. 

# ACTION:

Notice of public meeting. 

# SUMMARY:

In accordance with § 103(c)(6) of the Presidio Trust Act, 16 U.S.C. 460bb note, Title I of Public Law 104-333, 110 Stat. 4097, and in accordance with the Presidio Trust's bylaws, notice is hereby given that a public meeting of the Presidio Trust Board of Directors will be held from 9:00 a.m. to 11:00 a.m. on Wednesday, May 23, 2001, at the Officers' Club, 50 Moraga Avenue, Presidio of San Francisco, California. The Presidio Trust was created by Congress in 1996 to manage approximately eighty percent of the former U.S. Army base known as the Presidio, in San Francisco, California. 

The purposes of this meeting are to: (1) Receive staff reports regarding environmental remediation, wildlife at the Presidio, and historic building rehabilitation; (2) receive a staff report and take action regarding the Vegetation Management Program; and (3) receive public comment in accordance with the Trust's Public Outreach Policy. 

*Time:*                         The meeting will be held from 9:00 a.m. to 11:00 a.m. on Wednesday, May 23, 2001.                     

# ADDRESSES:

The meeting will be held at the Officers' Club, 50 Moraga Avenue, Presidio of San Francisco. 

# FOR FURTHER INFORMATION CONTACT:

Craig Middleton, Deputy Director for Operations and Governmental Affairs, the Presidio Trust, 34 Graham Street, P.O. Box 29052, San Francisco, California 94129-0052, Telephone: (415) 561-5300. 

Dated: April 30, 2001. 

Karen A. Cook, 

General Counsel. 

[FR Doc. 01-11222 Filed 5-3-01; 8:45 am] 

BILLING CODE 4310-4R-U
**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**





For
      purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
      Sarbanes-Oxley Act of 2002, the undersigned, Matthew Frost, interim chief
      executive officer of On2 Technologies, Inc. (the “Company”), hereby certifies
      that, to his knowledge:





(i)
      the
      Quarterly Report on Form 10-Q/A of the Company for the quarter ended June 30,
      2007, as filed with the Securities and Exchange Commission on the date hereof
      (the “Report”) fully complies with the requirements of section 13(a) or 15(d) of
      the Securities Exchange Act of 1934; and





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






By:
            /s/
                MATTHEW FROSTMatthew
                Frost*Interim
                Chief Executive Officer**On2
                Technologies, Inc.*





Date:
      June 27, 2008






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HYNES & HOWES INSURANCE COUNSELORS, INC.
                          Notes to Financial Statements
                           September 30, 1996 and 1995


Note 9.  Capital Stock

         Hynes & Howes Insurance Counselors, Inc. is authorized to issue
         100,000,000 shares of no par value common stock.  Shares outstanding at
         September 30, 1996 and 1995 were 11,222,699 shares.

                                                     Number of Shares
                                                       September 30,
                                                 1996                 1995

         Number of shares issued           11,260,675           11,260,675
             Less Treasury Stock               37,976               37,976

Balance outstanding at end of year         11,222,699           11,222,699



Note 10. Paid-In-Capital

         During the year ended September 30, 1973, a stockholder purchased
         shares of stock in the Company and later gave the Company a check for
         $100, stating that he wanted it to be put into Paid-in-Capital.  He
         received no shares of stock for the $100.

Note 11. Earnings Per Share

         Earnings per share were computed by dividing the net income (loss) by
         the weighted average number of shares outstanding during the respective
         years.

         The average number of shares outstanding for each of the three years
         ended September 30, 1996 were 11,222,699.  This is the number of shares
         used in computing the earnings per share.

Note 12. Stock Held in Escrow

         At September 30, 1996 and 1995 there were 3,546,000 shares of the
         Company's common stock held in trust.  Those shares were owned by the
         Frank B. Howes Trust and by directors or former directors of the
         Company.  The Trust agreement was required by the Commissioner of
         Insurance of the State of Iowa in order to gain approval of the
         Company's stock issue of April, 1971.  Under terms of this agreement
         these shares were to be released after a period of five years or when
         the Company attains certain profitable goals for three consecutive
         years and upon written approval from the Commissioner of Insurance of
         the State of Iowa.  It is also required that should the Company
         dissolve during this period that the pro-rated distribution of assets
         to stockholders would be done on a basis which would pay these
         shareholders less per share than would be distributable to the
         shareholders of the new issue.  The Company's earnings to date have not
         been sufficient to qualify for the release of these shares he ld in
         escrow.  The condition requiring that these shares be held in escrow
         for five years has been fulfilled, however, the Commissioner of
         Insurance of the State of Iowa has not granted the written approval for
         the release of these shares at this time.  The shares will continue to
         be held in escrow until written approval for their release is granted
         by the Commissioner.
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##### 



Exhibit 31.2 CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002 I, CHARLES H. LEONARD, certify that:  1.
    
    I have reviewed this quarterly report on Form 10-Q of TE Products
Pipeline Company, Limited Partnership;2.
    
    Based on my knowledge, this quarterly 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 quarterly report;3.
    
    Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all
material respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this
quarterly 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-15(e) and 15d-15(e)) for the registrant
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
registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the
period in which this quarterly report is being prepared;b)
    
    [intentionally omitted pursuant to SEC Release No. 34-47986];c)
    
    Evaluated the effectiveness of the registrants disclosure
controls and procedures and presented in this quarterly report our
conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this quarterly
report based on such evaluation; andd)
    
    Disclosed in this quarterly report any change in the
registrants internal control over financial reporting that occurred
during the registrants most recent fiscal quarter that has
materially affected, or is reasonably likely to materially affect,
the registrants internal control over financial reporting; and  5.
    
    The registrants other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting,
to the registrants auditors and the audit committee of the registrant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 registrants
ability to record, process, summarize and report financial
information; andb)
    
    Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrants
internal control over financial reporting. April 29, 2004
    
    /s/ CHARLES H. LEONARDCharles H. LeonardSenior Vice President and Chief Financial OfficerTEPPCO GP, Inc., General Partner
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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 Veterans Affairs Veterans' Advisory Committee on Rehabilitation (VACOR)
 The Department of Veterans Affairs (VA) gives notice under Public Law 92-463 that a meeting of the Veterans' Advisory Committee on Rehabilitation (VACOR), authorized by Public Law 96-466, Subsection 1521, will be held on May 22 through 24, 2001. The meeting schedule is as follows: Date
Address
Room 
                             number
TimeMay 22
Department of Veterans Affairs, Central Office, 810 Vermont Avenue, NW., Washington, DC 20420
230 and 530
8 a.m.-5 p.m.May 23
Veterans Benefits Administration, 1800 G Street, NW., Washington, DC 20006
542
9:30 a.m.-4:30 p.m.May 24
Veterans Benefits Administration, 1800 G Street NW., Washington, DC 20006
542
9 a.m.-11:30 p.m.
 
 
 The purpose of the meeting is to review the quality of the services which the Department of Veterans Affairs provides to disabled veterans who participate in VA-sponsored programs of rehabilitation. On the morning of May 22, the Committee will hold a joint meeting with the VA Advisory Committee on Prosthetics and Special-Disabilities Programs to discuss mutual issues and concerns. Both Committees will also receive a briefing on the current status of the rehabilitation bed issues by the Chief Consultant of the Rehabilitation Strategic Healthcare Group. At the conclusion of the joint meeting, the Advisory Committee on Rehabilitation will move to room #530 for the remainder of the day. In the afternoon, the Committee will receive briefings regarding veteran demographics and the linkage between the Department of Veterans Affairs and the Department of Labor. On the morning of May 23, the Committee will receive a briefing on the current status of the Vocational Rehabilitation and Employment (VR&E) program. In the afternoon, the Committee will receive a briefing concerning the recommendations from VR&E's Blue Ribbon Panel of rehabilitation experts. On the morning of May 24, the Committee will discuss future meeting dates, agenda items and recommendations. The meeting is open to the public. For those wishing to attend, contact Jada G. Jones, Veterans Benefits Administration (28), phone (202) 273-7425, Department of Veterans Affairs, 810 Vermont Avenue, NW., Washington, DC 20420, prior to May 17, 2001. Dated: April 27, 2001. By Direction of the Secretary. Ventris C. Gibson, Committee Management Officer.


[FR Doc. 01-11030 Filed 5-1-01; 8:45 am] BILLING CODE 8320-01-M
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111TH CONGRESS 

2D SESSION H. R. 6398 

AN ACT 

To require the Federal Deposit Insurance Corporation to 

fully insure Interest on Lawyers Trust Accounts. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 
2 

•HR 6398 EH

1 SECTION 1. INTEREST ON LAWYERS TRUST ACCOUNTS. 

2 (a) IN GENERAL.—Section 11(a)(1)(B)(iii) of the 

3 Federal Deposit Insurance Act, as added by section 343 

4 of the Dodd-Frank Wall Street Reform and Consumer 

5 Protection Act (Public Law 111–203), is amended— 

6 (1) by redesignating subclauses (I), (II), and 

7 (III) as items (aa), (bb), and (cc), respectively, and 

8 adjusting the margins accordingly; 

9 (2) by striking ‘‘means a deposit’’ and inserting 

10 the following: 

11 ‘‘means— 

12 ‘‘(I) a deposit’’; 

13 (3) in item (cc), as so redesignated, by striking 

14 the period at the end and inserting ‘‘; and’’; and 

15 (4) by adding at the end the following: 

16 ‘‘(II) a trust account established 

17 by an attorney or law firm on behalf 

18 of a client, commonly known as an 

19 ‘Interest on Lawyers Trust Account’, 

20 or a functionally equivalent account, 

21 as determined by the Corporation.’’. 

22 (b) EFFECTIVE DATE.—The amendments made by 

23 subsection (a) shall take effect on December 31, 2010. 

24 SEC. 2. DETERMINATION OF BUDGETARY EFFECTS. 

25 The budgetary effects of this Act, for the purpose of 

26 complying with the Statutory Pay-As-You-Go Act of 2010, 
3 

•HR 6398 EH

1 shall be determined by reference to the latest statement 

2 titled ‘‘Budgetary Effects of PAYGO Legislation’’ for this 

3 Act, submitted for printing in the Congressional Record 

4 by the Chairman of the House Budget Committee, pro5 vided that such statement has been submitted prior to the 

6 vote on passage. 

Passed the House of Representatives November 30, 

2010. 

Attest: 

Clerk. 
111TH CONGRESS 

2D SESSION H. R. 6398 

AN ACT 

To require the Federal Deposit Insurance CorporaAccounts. tion to fully insure Interest on Lawyers Trust
Exhibit 32.2

SECTION 906 CERTIFICATION

In connection with the Quarterly Report of enherent Corp. (the
Company) on Form 10-Q for the period ended March 31, 2009 as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Arunava De, VP of Financial of the Company, certify, pursuant to 18
U.S.C. Section 1350, adopted as 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 result of operations of the Company.



|                           
|---------------------------
|/s/ Arunava De             
|Arunava De                 
|Principal Financial Officer
|May 15, 2009               

A signed original of this written statement required by Section 906, or other document authenticating,
acknowledging, or otherwise adopting, the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to enherent, Corp. and will be retained by enherent, Corp. and
furnished to the Securities and Exchange Commission or its staff upon request.
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                          DAUPHIN DEPOSIT CORPORATION

                                                                    Exhibit (21)

Subsidiaries

     The Registrant has four direct wholly-owned subsidiaries: Dauphin Deposit 
Bank and Trust Company: Dauphin Life Insurance Company; Dauphin Investment 
Company; and Hopper Soliday & Co., Inc.

      Dauphin Bank and Trust Company, a bank and trust company chartered under 
the Pennsylvania Banking Code of 1965, as amended, is engaged in the commercial 
and retail banking and trust business.

     Dauphin Life Insurance Company, incorporated under the laws of Arizona, 
reinsures credit life, health and accident insurance directly related to 
extensions of credit by the Bank.

     Dauphin Investment Company, incorporated under the laws of Delaware, is 
engaged in investment of securities and the maintenance of said investments for 
its own account.

     Hopper Soliday & Co., Inc., incorporated under the laws of Delaware, is 
engaged in municipal finance, institutional sales, financial advisory and other 
general securities businesses permitted for bank holding companies and their 
non-bank subsidiaries.

     In addition to the above, Dauphin Bank has two subsidiaries, Financial Land
Corporation, which was incorporated under the laws of Pennsylvania for the 
purpose of holding assets acquired in loan liquidations and Eastern Mortgage 
Services, Inc., a Pennsylvania mortgage banking corporation acquired on July 1, 
1994