Attached files
| file | filename |
|---|---|
| 10-K - HALLMARK FINANCIAL SERVICES INC | v214387_10k.htm |
| EX-21 - HALLMARK FINANCIAL SERVICES INC | v214387_ex21.htm |
| EX-32.A - HALLMARK FINANCIAL SERVICES INC | v214387_ex32a.htm |
| EX-31.B - HALLMARK FINANCIAL SERVICES INC | v214387_ex31b.htm |
| EX-31.A - HALLMARK FINANCIAL SERVICES INC | v214387_ex31a.htm |
| EX-32.B - HALLMARK FINANCIAL SERVICES INC | v214387_ex32b.htm |
| EX-23.B - HALLMARK FINANCIAL SERVICES INC | v214387_ex23b.htm |
| EX-23.A - HALLMARK FINANCIAL SERVICES INC | v214387_ex23a.htm |
Exhibit 18
Letter Regarding Change in Accounting Principle
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Mr. Jeff Passmore
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Chief Accounting Officer
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Hallmark Financial Services, Inc.
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777 Main Street, Suite 1000
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Fort Worth, Texas 76102
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Dear Mr. Passmore:
Note 1 of the Notes to Consolidated Financial Statements of Hallmark Financial Services, Inc. and subsidiaries (“the Company”) included in its Form 10-K for the year ended December 31, 2010, describes a change in the date of the Company’s annual goodwill impairment test required under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350, Intangibles – Goodwill and Other, from the last day of the fiscal fourth quarter to the first day of the fiscal fourth quarter. There are no authoritative criteria for determining which date is preferable based on the particular circumstances; however, we conclude that such change is to an acceptable alternative which, based on your business judgment to make this change and for the
stated reasons, is preferable in your circumstances.
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/s/ ERNST & YOUNG LLP
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Fort Worth, Texas
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February 28, 2011
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