Representation Letter from Arthur Andersen LLP to SEC Regarding Northland Cable Television, Inc. Audit
Summary
Northland Cable Television, Inc. has provided the SEC with a letter confirming that Arthur Andersen LLP audited its financial statements for the years ending December 31, 2001 and 2000, and related financial documents for the three-year period ending December 31, 2001. The letter states that the audit was conducted under Andersen's quality control system, ensuring compliance with professional standards and proper oversight. This representation is made in accordance with SEC regulations.
EX-10.2 3 v80431ex10-2.txt REPRESENTATION LETTER FROM ARTHUR ANDERSEN EXHIBIT 10.2 April 1, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0408 Ladies and Gentlemen: This letter is written pursuant to Temporary Note 3T to Article 3 of Regulation S-X. Northland Cable Television, Inc. has received a representation letter from Arthur Andersen LLP ("Andersen") stating that the audit of the consolidated balance sheets of Northland Cable Television, Inc. and subsidiaries as of December 31, 2001 and 2000, and the related consolidated statements of operations, shareholders' equity and cash flows for each of the three years in the period ended December 31, 2001, was subject to Andersen's quality control system for the U.S. accounting and auditing practice to provide reasonable assurance that the engagement was conducted in compliance with professional standards, that there was appropriate continuity of Andersen personnel working on the audit, availability of national office consultation, and availability of personnel at foreign affiliates of Andersen to conduct the relevant portions of the audit. Very truly yours, /s/ Gary S. Jones - ------------------------------- Gary S. Jones, President
