[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: 17CFR229.601T]

[Page 439]
 
              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 229.600--Exhibits
 
Sec. 229.601T  (Item 601T) Item 601T of Regulation S-K.

    Any issuer that may rely upon the alternative disclosure requirement 
of Sec. 229.304T shall comply with Sec. 229.601(b)(16) in the following 
manner:
    (a) 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 Sec. 229.304(c), the issuer 
must comply with Sec. 229.601(b)(16).
    (b) 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 Sec. 229.601(b)(16).
    (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. 229.601T 
was added effective Mar. 18, 2002 through Dec. 31, 2002.