[Code of Federal Regulations]
[Title 17, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 17CFR229.304T]

[Page 387-388]
 
              TITLE 17--COMMODITY AND SECURITIES EXCHANGES
 
             CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
 
 PART 229--STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975--
REGULATION S-K--Table of Contents
 
                 Subpart 229.300--Financial Information
 
Sec. 229.304T  (Item 304T) Item 304T of Regulation S-K.

    Note: This is a special temporary section that applies to issuers 
for which Arthur Andersen LLP (or a foreign affiliate of Arthur Andersen 
LLP) had been engaged as the independent public accountant to examine 
the issuer's financial statements, or for which Arthur Andersen LLP (or 
a foreign affiliate of Arthur Andersen LLP) had been engaged to examine 
a significant subsidiary's financial statements and on which the 
principal public accountant expressed reliance in its report, on or 
after March 14, 2002.
    (a) General rule. Those issuers for which this Item 304T applies 
must comply with the requirements of Sec. 229.304, except as indicated 
in paragraph (b) of this Item 304T.
    (b) Special disclosure standards for issuers to whom this Item 304T 
applies. An issuer for which this Item 304T applies may comply with 
Sec. 229.304(a)(3) in the following manner:
    (1) If Arthur Andersen LLP (or the foreign affiliate of Arthur 
Andersen LLP, if applicable) has already provided the issuer with a 
letter addressed to the Commission stating whether it agrees with the 
statements made by the issuer in response to Sec. 229.304, and, if that 
letter indicates that it does not agree, stating the respects in which 
it does not agree, the issuer shall file that letter as an exhibit to 
the report or registration statement containing this disclosure; or
    (2) If the issuer has not yet received that letter and cannot obtain 
it after

[[Page 388]]

reasonable efforts, compliance with Sec. 229.304(a)(3) is not required.
    (c) This temporary section will expire on December 31, 2002.

[67 FR 13536, Mar. 22, 2002]

    Effective Date Note: At 67 FR 13536, Mar. 22, 2002, Sec. 229.304T 
was added effective Mar. 18, 2002 thought Dec. 31, 2002.