Standard Instructions for Filing Forms under the Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975
Regulation S-K
Item 601T of Regulation S-K
Any issuer that may rely upon the alternative disclosure requirement of Item
304T shall comply with Item 601(b)(16) in the
following manner:
If Arthur Andersen LLP (or a foreign affiliate of Arthur Andersen
LLP) has already provided the issuer with a letter addressed to the Commission
stating whether it agrees or disagrees with the statements made by the issuer
in response to Item 304(c) [Editor's Note: It appears this should be Item
304(b)], the issuer must comply with Item 601(b)(16).
If Arthur Andersen LLP (or a foreign affiliate of Arthur
Andersen LLP) has not provided the issuer with this letter and the issuer
cannot obtain it after reasonable efforts, the issuer need not comply with
Item 601(b)(16).
This temporary section will expire on December 31, 2002.
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