Common use of Accountant Letters Clause in Contracts

Accountant Letters. (a) The Company shall use commercially reasonable efforts to cause PricewaterhouseCoopers LLP to deliver a letter relating to the Company's fiscal years 2002 and 2003 dated not more than five days prior to the date on which the Registration Statement shall have become effective and addressed to the Company and Parent in form and substance reasonably satisfactory to Parent and customary in scope and substance for agreed-upon procedures letters delivered by independent public accountants in connection with registration statements and proxy statements similar to the Registration Statement and the Joint Proxy Statement; provided that, the failure of such a letter to be delivered by PricewaterhouseCoopers LLP shall not result in a failure of a condition to Closing (including Section 6.2(b) or (c) hereof). (b) Parent shall use commercially reasonable efforts to cause KPMG LLP to deliver a letter relating to Parent's fiscal year 2002 dated not more than five days prior to the date on which the Registration Statement shall have become effective and addressed to Parent and the Company in form and substance reasonably satisfactory to the Company and customary in scope and substance for agreed-upon procedures letters delivered by independent public accountants in connection with registration statements and proxy statements similar to the Registration Statement and the Joint Proxy Statement; provided, that the failure of such a letter to be delivered by KPMG LLP shall not result in a failure of a condition to Closing (including Section 6.3(b) or (c) hereof).

Accountant Letters. (a) The Company SpectraSite shall use commercially reasonable efforts to cause PricewaterhouseCoopers Ernst & Young LLP to deliver a letter relating to the CompanySpectraSite's fiscal years 2002 2002, 2003 and 2003 2004 dated not more than five days prior to the date on which the Registration Statement shall have become effective and addressed to the Company SpectraSite and Parent ATC in form and substance reasonably satisfactory to Parent ATC and customary in scope and substance for agreed-agreed upon procedures letters delivered by independent public accountants in connection with registration statements and proxy statements similar to the Registration Statement and the Joint Proxy Statement; provided that, the failure of such a letter to be delivered by PricewaterhouseCoopers Ernst & Young LLP shall not result in a failure of a condition to Closing (including Section 6.2(b) or (c) hereof). (b) Parent ATC shall use commercially reasonable efforts to cause KPMG Deloitte & Touche LLP to deliver a letter relating to ParentATC's fiscal year 2002 years 2002, 2003 and 2004 dated not more than five days prior to the date on which the Registration Statement shall have become effective and addressed to Parent ATC and the Company SpectraSite in form and substance reasonably satisfactory to the Company SpectraSite and customary in scope and substance for agreed-agreed upon procedures letters delivered by independent public accountants in connection with registration statements and proxy statements similar to the Registration Statement and the Joint Proxy Statement; provided, that the failure of such a letter to be delivered by KPMG Deloitte & Touche LLP shall not result in a failure of a condition to Closing (including Section 6.3(b) or (c) hereof).

Accountant Letters. (a) The Company SpectraSite shall use commercially reasonable efforts to cause PricewaterhouseCoopers Ernst & Young LLP to deliver a letter relating to the Company's SpectraSite’s fiscal years 2002 2002, 2003 and 2003 2004 dated not more than five days prior to the date on which the Registration Statement shall have become effective and addressed to the Company SpectraSite and Parent ATC in form and substance reasonably satisfactory to Parent ATC and customary in scope and substance for agreed-agreed upon procedures letters delivered by independent public accountants in connection with registration statements and proxy statements similar to the Registration Statement and the Joint Proxy Statement; provided that, the failure of such a letter to be delivered by PricewaterhouseCoopers Ernst & Young LLP shall not result in a failure of a condition to Closing (including Section 6.2(b) or (c) hereof). (b) Parent ATC shall use commercially reasonable efforts to cause KPMG Deloitte & Touche LLP to deliver a letter relating to Parent's ATC’s fiscal year 2002 years 2002, 2003 and 2004 dated not more than five days prior to the date on which the Registration Statement shall have become effective and addressed to Parent ATC and the Company SpectraSite in form and substance reasonably satisfactory to the Company SpectraSite and customary in scope and substance for agreed-agreed upon procedures letters delivered by independent public accountants in connection with registration statements and proxy statements similar to the Registration Statement and the Joint Proxy Statement; provided, that the failure of such a letter to be delivered by KPMG Deloitte & Touche LLP shall not result in a failure of a condition to Closing (including Section 6.3(b) or (c) hereof).