Common use of Pooling Letter Clause in Contracts

Pooling Letter. CFB shall have received a letter from Ernst & Young, in form and substance reasonably satisfactory to CFB, approving the accounting treatment of the Merger as a "pooling of interests" in accordance with generally accepted accounting principles, as of a date no more than five business days prior to the Closing Date; in support of the Ernst & Young pooling letter, Ernst & Young and CFB shall have received a letter from Guardian's accountants, in form and substance reasonably satisfactory to Ernst & Young, confirming certain facts on behalf of Guardian.

Pooling Letter. CFB shall have received a letter from Ernst & Young, in form and substance reasonably satisfactory to CFB, approving the accounting treatment of the Merger as a "pooling of interests" in accordance with generally accepted accounting principles, as of a date no more than five business days prior to the Closing Date; in support of the Ernst & Young pooling letter, Ernst & Young and CFB shall have received a letter from GuardianWestern's accountants, in form and substance reasonably satisfactory to Ernst & Young, confirming certain facts on behalf of GuardianWestern.

Pooling Letter. CFB shall have received a letter from Ernst & Young, in form and substance reasonably satisfactory to CFB, approving the accounting treatment of the Merger as a "pooling of interests" in accordance with generally accepted accounting principles, as of a date no more than five business days prior to the Closing Date; in support of the Ernst & Young pooling letter, Ernst & Young and CFB shall have received a letter from GuardianSummit's accountants, in form and substance reasonably satisfactory satisfying to Ernst & Young, confirming certain facts on behalf of GuardianSummit.

Pooling Letter. CFB shall have received a letter from Ernst & Young, in form and substance reasonably satisfactory to CFB, approving the accounting treatment of the Merger as a "pooling of interests" in accordance with generally accepted accounting principles, as of a date no more than five business days prior to the Closing Date; in support of the Ernst & Young pooling letter, Ernst & Young and CFB shall have received a letter from GuardianRepublic's accountants, in form and substance reasonably satisfactory satisfying to Ernst & Young, confirming certain facts on behalf of GuardianRepublic.

Pooling Letter. CFB shall have received a letter from Ernst & Young, in form and substance reasonably satisfactory to CFB, approving the accounting treatment of the Merger as a "pooling of interests" in accordance with generally accepted accounting principles, as of a date no more than five business days prior to the Closing Date; in support of the Ernst & Young pooling letter, Ernst & Young and CFB shall have received a letter from GuardianFNB's accountants, in form and substance reasonably satisfactory satisfying to Ernst & Young, confirming certain facts on behalf of GuardianFNB.