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Monday, 06/14/2010 11:39:21 PM

Monday, June 14, 2010 11:39:21 PM

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14-Jun-2010

Changes in Registrant's Certifying Accountant


Item 4.01 Changes in Registrant's Certifying Accountant
Effective June 8, 2010, with the prior approval of its Board of Directors, the Company engaged Grant Thornton LLP ("GT") as its principal independent registered public accounting firm to audit the Company's financial statements for the fiscal years ended December 31, 2008, 2009, and for the fiscal year ending December 31, 2010. The engagement of GT is subject to the prior approval of the United States Bankruptcy Court for the Southern District of New York.
The Company has not previously consulted with GT regarding either (i) the application of accounting principles to a specific completed or contemplated transaction; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) a reportable event (as provided in Item 304(a)(1)(v) of Regulation S-K) during the years ended December 31, 2008 and December 31, 2009, and any later interim period.
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