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Publisher: Law 360
February 8, 2011

Law360 Publishes Article by Day Pitney Lawyers

Ron Janis, Randy Rutherford and Julia Boyd adapted a recent client alert for Law360, which was published on February 8. The article, "Comfort Letters And Post-Year-End Offerings," discusses offerings that occur following the close of an issuer's fiscal year bur prior to the issuance of its audited financial statements. The authors warn that there is a growing reluctance on the part of accounting firms to provide the level of comfort they would have provided before the financial crisis.

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