Accountant's Letter Regarding Change in Certifying Accountants for Southern Group International, Inc.
Summary
This letter from Livingston, Wachtell & Co., LLP, a certified public accounting firm, is addressed to the Securities and Exchange Commission. It confirms that the firm agrees with statements made by Southern Group International, Inc. in its Form 8-K filing about changes in the company's certifying accountants, specifically where those statements reference Livingston, Wachtell & Co., LLP. The firm does not express an opinion on other statements made by the company in the filing.
EX-1.0 3 southernexhibit.txt LETTER FROM ACCOUNTANT Exhibit 1.0 BRANCH OFFICE TEL ###-###-#### 20 LEBANON ROAD FAX ###-###-#### SCARSDALE, NY 10583-7122 www.lwccpa.com ###-###-#### Livingston, Wachtell & Co., LLP certified public accountants 1140 avenue of the americas new york, ny 10036-5803 LEONARD L. EIGER, C.P.A. JAY J. LIVINGSTON, C.P.A. (1919-1972) SAM BECKER, C.P.A. THEODORE WACHTELL, C.P.A. (1919-1966) IRA E. COHEN, C.P.A. HERBERT H. REYBURN, C.P.A. (1934-1985) JAMES R. GRIMALDI, C.P.A. IRVING ZUCKERMAN, C.P.A. (1965-1985) LAWRENCE GOLDMAN, C.P.A. April 29, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Southern Group International, Inc. Commission File #: 000-26509 Ein #: 65-06001272 ---------------------------------- Gentlemen: We have read the statements that Southern Group International, Inc. has made in its Form 8-K, Item 4 dated April 29, 2002 regarding changes in the Registrant's certifying accountants. We agree with the statements made therein, where it specifically references Livingston, Wachtell & Co., LLP. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Livingston, Wachtell & Co., LLP
