AMERICAN ENVIRONMENTAL, INC. - FORM 10-K - EX-99 - EXHIBIT 99.12 2/15/08 LETTER FROM PCAOB - August 24, 2012

Attached files

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10-K - AMERICAN ENVIRONMENTAL INC. FORM 10-K MAY 2008 - AMERICAN ENVIRONMENTAL, INC.aeimay200810kpybus.htm
EX-99 - EXHIBIT 99.15 PCAOB RELEASE NO. 105-2008-001 - AMERICAN ENVIRONMENTAL, INC.exhb9915.htm
EX-99 - EXHIBIT 99.17 CONFIRMATION LETTER TO THE COMPANY'S AUDITOR - AMERICAN ENVIRONMENTAL, INC.exhb9917.htm
EX-99 - EXHIBIT 99.10 PCAOB RELEASE NO. 104-2005-117 - AMERICAN ENVIRONMENTAL, INC.exhb9910.htm
EX-99 - EXHIBIT 99.6 ORDER DATED 12/28/06 APPROVING DISCLOSURE STMNT - AMERICAN ENVIRONMENTAL, INC.exhb9906.htm
EX-99 - EXHIBIT 99.5 DISCLOSURE STATEMENT - AMERICAN ENVIRONMENTAL, INC.exhb9905.htm
EX-99 - EXHIBIT 99.16 LETTER FROM ACH TO THE COMPANY'S AUDITOR - AMERICAN ENVIRONMENTAL, INC.exhb9916.htm
EX-99 - EXHIBIT 99.11 CORRESPONDENCE FROM ACH TO THE PCAOB - AMERICAN ENVIRONMENTAL, INC.exhb9911.htm
EX-31 - EXHIBIT 31.1 - CEO CERTIFICATION - AMERICAN ENVIRONMENTAL, INC.exhb0311.htm
EX-99 - EXHIBIT 99.7 FIRST AMENDED JOINT PLAN OF REORGANIZATION - AMERICAN ENVIRONMENTAL, INC.exhb9907.htm
EX-99 - EXHIBIT 99.2 AUGUST 15, 2005 LEGAL ANALYSIS - AMERICAN ENVIRONMENTAL, INC.exhb9902.htm
EX-99 - EXHIBIT 99.14 3/28/08 FINAL DECREE OF THE ECOM BANKCRUPTCY - AMERICAN ENVIRONMENTAL, INC.exhb9914.htm
EX-31 - EXHIBIT 31.2 - CFO CERTIFICATION - AMERICAN ENVIRONMENTAL, INC.exhb0312.htm
EX-32 - EXHIBIT 32.1 - SECTION 1350 CERTIFICATIONS - AMERICAN ENVIRONMENTAL, INC.exhb0321.htm
EX-99 - EXHIBIT 99.3 3/20/06 CONFIRMATION HEARING OF DEBTOR ECOM - AMERICAN ENVIRONMENTAL, INC.exhb9903.htm
EX-99 - EXHIBIT 99.1 JULY 18, 2005 LETTER FROM THE SEC - AMERICAN ENVIRONMENTAL, INC.exhb9901.htm
EX-99 - EXHIBIT 99.13 2/15/08 LETTER FROM GENERAL COUNSEL OF PCAOB - AMERICAN ENVIRONMENTAL, INC.exhb9913.htm
EX-99 - EXHIBIT 99.9 3/23/07 ORDER CONFIRMING JOINT PLAN OF REORG. - AMERICAN ENVIRONMENTAL, INC.exhb9909.htm
EX-99 - EXHIBIT 99.8 3/12/07 CONFIRMATION HEARING - AMERICAN ENVIRONMENTAL, INC.exhb9908.htm
EX-99 - EXHIBIT 99.4 3/21/06 ORDER APPROVING DEBTOR'S AUDITOR - AMERICAN ENVIRONMENTAL, INC.exhb9904.htm

 

 

PCAOB

Public Company Accounting Oversight Board

Division of Enforcement and Investigations

 

    

1666 K Street, N.W

Washington, DC 20006

Telephone: (202) 207-9100

Facsimile: (202) 862-8430

www.pcaobus.org

 

 
 

February 15,2008

 

    

Barney A. Richmond

Chairman .

American Capital Holdings

1016 Clemmons Street, # 302

Jupiter, FL 33477-3305

 

Dear Mr. Richmond:

 

      

Your recent letters to Chairman Mark W, Olson and Angela Desmond (dated December 17, 2007, January 1, 2008, and January 2, 2008) concerning American Capital Holdings ("ACH") and Wieseneck, Andres & Company, P.A. ("Wieseneck")  have been forwarded to my attention. I write to respond to one aspect of your letters, I understand that Gordon Seymour, the PCAOB's General Counsel, will separately respond to another aspect of your letters.

 

      
       

You refer to potential PCAOB disciplinary action against Wieseneck, and, in connection with that point, you say that you would like to meet with PCAOB staff to discuss aspects of ACH's accounting, PCAOB disciplinary investigations are nonpublic by law, and the staff does not disclose, confirm, or deny the existence of particular investigations unless and until they result in a public disciplinary order. In investigating potential auditor misconduct, the staff evaluates evidence gathered from various sources including, where appropriate, evidence obtained from an auditor's clients. In the event that your letters are relevant to issues that we are addressing in any investigation, we will take them into account, and WI will follow up to the extent we believe appropriate. While we appreciate your offer to meet and to provide additional documents, we do not at this time see a need for eithdr of those things. If this changes, we will contact you.

 

      
       
       

 

Sincerely,

 

 

Claudius Modesti

Director

AMERICAN ENVIRONMENTAL, INC. Reports