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Re: MoneyMan post# 218955

Tuesday, 09/01/2015 1:32:55 PM

Tuesday, September 01, 2015 1:32:55 PM

Post# of 370456

Question: In the staff's view, may a registrant make intentional immaterial misstatements in its financial statements?

Interpretive Response: No. In certain circumstances, intentional immaterial misstatements are unlawful.

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