Where does a short, naked or otherwise, fit in on a balance sheet, on an income statement, on a Form 3, a Form 4?
The answer is of course, nowhere, it has nothing to do with any of the filings.
Following is a pretty standard SOX certification. Nothing to do with shorting in there either.
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I, Tracey A. Madson, certify that:
1. I have reviewed this annual report on Form 10-K of Golden Eagle International, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations, cash flows and statement of stockholders’ equity of the issuer as of, and for, the periods presented in this report;
4. The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer and have:
(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the issuer is made known to us by others, particularly during the period in which this annual report is being prepared;
(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principals;
(c) evaluated the effectiveness of the issuer’s disclosure controls and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) disclosed in this report any change in the issuer’s internal control over financial reporting that occurred during the issuer’s most recent fiscal year that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and
5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions);
(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer’s ability to record, process, summarize and report financial information; and
(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer’s internal control over financial reporting.
By: /s/ Tracy A. Madsen
Tracy A. Madsen
Principal Financial Officer
Date: April 13, 2005
Exhibit 32
GOlDEN EAGLE INTERNATIONAL, INC.
Certification pursuant to 18 U.S.C. 1350
Principal Executive Officer
To my knowledge: the annual report on Form 10-K for the period ended December 31, 2003, containing financial statements for the period then ended, fully complies with the requirements of Section 13(a) of the Securities Act of 1934; and the information contained in the Form 10-K fairly presents, in all material respects, the financial condition, results of operations and statement of shareholders' equity of Golden Eagle International, Inc. for the periods presented.
By: /s/ Terry C. Turner
Terry C. Turner
Principal Executive Officer
April 13, 2005
Certification pursuant to 18 U.S.C. 1350
Principal Financial Officer
To my knowledge: the annual report on Form 10-K for the period ended December 31,2003 containing financial statements for the period then ended, fully complies with the requirements of Section 13(a) of the Securities Act of 1934; and the information contained in the Form 10-K fairly presents, in all material respects, the financial condition, results of operations and statement of shareholders' equity of Golden Eagle International, Inc. for the periods presented.
By: /s/ Tracy A. Madsen
Tracy A. Madsen
Principal Financial Officer
April 13, 2005
AI
