Pooling Letters. JPFI and RSI shall have received letters from each of RSI's independent accountants and JPFI's independent accountants, dated as of the Closing Date, in each case addressed to JPFI and RSI, stating that the Merger qualifies for accounting as a pooling of interests under Opinion 16 of the Accounting Principles Board and applicable SEC rules and regulations.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Rykoff Sexton Inc), Agreement and Plan of Merger (Merrill Lynch & Co Inc)
Pooling Letters. JPFI and RSI shall have received re- ceived letters from each of RSI's independent accountants and JPFI's independent accountants, dated as of the Closing Date, in each case addressed to JPFI and RSI, stating that the Merger qualifies for accounting as a pooling of interests under Opinion Opin- ion 16 of the Accounting Principles Board and applicable SEC rules and regulations.
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Jp Foodservice Inc), Agreement and Plan of Merger (Jp Foodservice Inc)
Pooling Letters. JPFI and RSI shall have received letters from --------------- each of RSI's independent accountants and JPFI's independent accountants, dated as of the Closing Date, in each case addressed to JPFI and RSI, stating that the Merger qualifies for accounting as a pooling of interests under Opinion 16 of the Accounting Principles Board and applicable SEC rules and regulations.
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