Integrated Disclosure System
for Small Business Issuers
Regulation S-B
Item 601T of Regulation S-B
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 registrant 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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