Common use of Pooling Letters Clause in Contracts

Pooling Letters. JPFI and RSI shall have 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 Opin- ion 16 of the Accounting Principles Board and applicable SEC rules and regulations.

Pooling Letters. JPFI and RSI shall have re- ceived 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 Opin- ion Opinion 16 of the Accounting Principles Board and applicable SEC rules and regulations.

Pooling Letters. JPFI and RSI shall have re- ceived 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 Opin- ion Opinion 16 of the Accounting Principles Board and applicable SEC rules and regulations.