STONELEIGH REALTY INVESTORS, LLLP - FORM 10-K - EX-99 - EXHIBIT 99.13 2/15/08 LETTER FROM GENERAL COUNSEL OF PCAOB - September 5, 2012

Attached files

file filename
EX-99 - EXHIBIT 99.4 3/21/06 ORDER APPROVING DEBTOR'S AUDITOR - STONELEIGH REALTY INVESTORS, LLLPexhb9904.htm
EX-99 - EXHIBIT 99.5 DISCLOSURE STATEMENT - STONELEIGH REALTY INVESTORS, LLLPexhb9905.htm
EX-99 - EXHIBIT 99.2 AUGUST 15, 2005 LEGAL ANALYSIS - STONELEIGH REALTY INVESTORS, LLLPexhb9902.htm
EX-99 - EXHIBIT 99.1 JULY 18, 2005 LETTER FROM THE SEC - STONELEIGH REALTY INVESTORS, LLLPexhb9901.htm
EX-99 - EXHIBIT 99.8 3/12/07 CONFIRMATION HEARING - STONELEIGH REALTY INVESTORS, LLLPexhb9908.htm
EX-99 - EXHIBIT 99.16 LETTER FROM ACH TO THE COMPANY'S AUDITOR - STONELEIGH REALTY INVESTORS, LLLPexhb9916.htm
EX-99 - EXHIBIT 99.17 CONFIRMATION LETTER TO THE COMPANY'S AUDITOR - STONELEIGH REALTY INVESTORS, LLLPexhb9917.htm
EX-99 - EXHIBIT 99.12 2/15/08 LETTER FROM PCAOB - STONELEIGH REALTY INVESTORS, LLLPexhb9912.htm
EX-99 - EXHIBIT 99.7 FIRST AMENDED JOINT PLAN OF REORGANIZATION - STONELEIGH REALTY INVESTORS, LLLPexhb9907.htm
EX-99 - EXHIBIT 99.9 3/23/07 ORDER CONFIRMING JOINT PLAN OF REORG. - STONELEIGH REALTY INVESTORS, LLLPexhb9909.htm
EX-99 - EXHIBIT 99.15 PCAOB RELEASE NO. 105-2008-001 - STONELEIGH REALTY INVESTORS, LLLPexhb9915.htm
EX-99 - EXHIBIT 99.3 3/20/06 CONFIRMATION HEARING OF DEBTOR ECOM - STONELEIGH REALTY INVESTORS, LLLPexhb9903.htm
EX-99 - EXHIBIT 99.11 CORRESPONDENCE FROM ACH TO THE PCAOB - STONELEIGH REALTY INVESTORS, LLLPexhb9911.htm
EX-95 - EXHIBIT 99.6 ORDER DATED 12/28/06 APPROVING DISCLOSURE STMNT - STONELEIGH REALTY INVESTORS, LLLPexhb9906.htm
EX-99 - EXHIBIT 99.10 PCAOB RELEASE NO. 104-2005-117 - STONELEIGH REALTY INVESTORS, LLLPexhb9910.htm
EX-99 - EXHIBIT 99.14 3/28/08 FINAL DECREE OF THE ECOM BANKCRUPTCY - STONELEIGH REALTY INVESTORS, LLLPexhb9914.htm
EX-31 - EXHIBIT 31.2 - CFO CERTIFICATION - STONELEIGH REALTY INVESTORS, LLLPexhb0312.htm
EX-32 - EXHIBIT 32.1 - SECTION 1350 CERTIFICATIONS - STONELEIGH REALTY INVESTORS, LLLPexhb0321.htm
EX-31 - EXHIBIT 31.1 - CEO CERTIFICATION - STONELEIGH REALTY INVESTORS, LLLPexhb0311.htm
10-K - SEI HOLDINGS, INC. FORM 10-K MAY 2008 - STONELEIGH REALTY INVESTORS, LLLPseinewmay200810k2.htm

 

 

PCAOB

Public Company Accounting Oversight Board

 

 

    

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

Suite 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 Claudius Modesti, the PCAOB's Director of Enforcement and Investigations, will separately respond to another aspect of your letters.

      
       

You refer to PCAOB Release No. 104-2005-117 ("the Release"), which is the publicly available portion of a PCAOB inspection report on Wieseneck. You suggest that the Release is critical of ACH's accounting in two respects, and you request consideration of your position before the PCAOB takes a position in the matter. Please note that (1) the Release indicates that PCAOB inspectors reviewed audits of two of Wieseneck's ten issuer audit clients, neither of which the Release identifies; (2) the Release is not critical of any audit clients' accounting, but instead describes failures by Wieseneck, in two respects, to perform audit procedures necessary for Wiese neck to have a sufficient basis for an audit opinion; and (3) the Release does not assert that both of those auditing failures were present in each of the audits reviewed. In addition, the PCAOB issued the Wieseneck inspection report in October of 2005, and there is no ongoing process with respect to its content.

      
       

Should you have any questions concerning PCAOB processes, please feel free to call me at (202) 207-9034.

 

      

Sincerely,

J. Gordon Seymour

General Counsel

STONELEIGH REALTY INVESTORS, LLLP Reports

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