Attached files
| file | filename |
|---|---|
| 10-K - UniTek Global Services, Inc. | v179498_10k.htm |
| EX-31.1 - UniTek Global Services, Inc. | v179498_ex31-1.htm |
| EX-32.1 - UniTek Global Services, Inc. | v179498_ex32-1.htm |
| EX-31.2 - UniTek Global Services, Inc. | v179498_ex31-2.htm |
| EX-23.1 - UniTek Global Services, Inc. | v179498_ex23-1.htm |
| EX-21.1 - UniTek Global Services, Inc. | v179498_ex21-1.htm |
Exhibit 18.1
[BDO
Seidman, LLP Letterhead]
March 31,
2010
Board of
Directors
Berliner
Communications, Inc.
1777
Sentry Parkway West
Blue
Bell, Pennsylvania
As stated
in Note 2 to the financial statements of Berliner Communications, Inc. for the
year ended December 31, 2009, the Company changed its method of accounting for
goodwill as it has changed the date at which it performs the annual goodwill and
indefinite lived intangible impairment test from January 1 to December
31. The Company states that the newly adopted accounting principle is
preferable in the circumstances because this change ensures the completion of
the annual goodwill impairment test prior to the end of the annual reporting
period which was changed to December 31 from June 30, thereby aligning
impairment testing procedures with year-end financial reporting. In connection
with our audit of the above mentioned financial statements, we have evaluated
the circumstances and the business judgment and planning which formulated your
basis to make the change in accounting principle.
It should
be understood that criteria have not been established by the Financial
Accounting Standards Board for selecting from among the alternative accounting
principles that exist in this area. Further, the American Institute of Certified
Public Accountants has not established the standards by which an auditor can
evaluate the preferability of one accounting principle among a series of
alternatives. However, for purposes of the Company’s compliance with the
requirements of the Securities and Exchange Commission, we are furnishing this
letter.
Based on
our audit, we concur in management’s judgment that the newly adopted accounting
principle described in Note 2 is preferable in the circumstances. In formulating
this position, we are relying on management’s business planning and judgment,
which we do not find to be unreasonable.
Very
truly yours,
/s/ BDO
Seidman, LLP