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AUDLTR01.LEX
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1991-09-14
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.FT L----!----!----!----!----!----!----!----!----!----!----!----!---R
.TX1 *** INTRODUCTORY HEADING FOR RESPONSE TO AUDITOR'S LETTER **
{CURRENT_DATE}
{AUDITOR_NAME}
{AUDITOR_ADDRESS1}
{AUDITOR_ADDRESS2}
{CITY_STATE_ZIP}
{SALUTATION}
By letter dated {LETTER_DATE}, {NAME_OF_OFFICIAL}, {TITLE_OF_OFFICIAL}
of {CLIENT_COMPANY}, has requested that I furnish you information
regarding material contingencies with respect to which I have
been engaged and to which I have devoted substantive attention
on behalf of {CLIENT_COMPANY} as of {END_DATE} and the date of
this letter.
Although I have represented {CLIENT_COMPANY} on a {SPORADIC/REGULAR}
basis, my engagement has been limited to specific matters as to
which I was consulted by the officers or principal employees of
{CLIENT_COMPANY}.
.TX2 *** NO MATERIAL CONTINGENCY REPORTED BY THE ATTORNEY *******
Subject to the foregoing and the last paragraph of this letter,
I advise you that as of {END_DATE}, and since that date, I have
not been engaged to give substantive attention to, or to
represent {CLIENT_COMPANY} in connection with any contingency
referred to in {MR/MS_OFFICIAL_NAME} letter which comes within
the scope of clause (a) Paragraph 5 of the Statement of Policy
referred to in the last paragraph of this letter.
.TX3 *** MATERIAL CONTINGENCY REPORTED AND DESCRIBED ************
{?CONTINGENCY}
.TX4 *** STATEMENT OF AMOUNT CLIENT OWES FOR LEGAL SERVICES *****
As of the date of this letter the amount accrued and not billed
by us for legal services to {CLIENT_COMPANY} is {UNBILLED_FEES}.
.TX5 *** CLOSING PARAGRAPHS OF RESPONSE TO AUDITOR'S LETTER *****
This will confirm as correct the understanding of {CLIENT_COMPANY}
personnel that whenever I form a professional conclusion that
disclosure should be made, or considered, in the course of
performing legal services for {CLIENT_COMPANY} with respect to
unasserted possible claims or assessments calling for financial
statement disclosure, as a matter of professional responsibility
I will advise and consult with the appropriate management
personnel concerning such disclosure.
This response is limited by, and is in accordance with, the
American Bar Association's statement of policy regarding lawyers'
responses to auditors' requests for information. The information
provided herein is as of the date of this letter. I specifically
disclaim any undertaking to advise you of changes that may be
brought to my attention after this date.
Yours truly,
{LAWYER_NAME}
{LWYR/SECY_INITIALS}
cc: {NAME_OF_OFFICIAL}
.END ***************** END OF AUDLTR01 TEXT *********************