1705001 Informal Interpretation

1
Haynes, Lanea
From: 	Gillis, Diana L.
Sent: 	Friday, September 22, 2017 3:03 PM
To: 	Gillis, Diana L.
Subject: 	FW: HSR earnout related guidance
From: Gillis, Diana L.
Sent: Thursday, May 04, 2017 2:57 PM
To:
Cc: Whitehead, Nora
Subject: RE: HSR earnout related guidance
1) 	Unaudited financials, if relied upon by management, are required
2) 	Otherwise, provide the most recent regularly prepared balance sheet, and income statement for the most
recent year
‐Diana
From:
Sent: Thursday, May 04, 2017 11:25 AM
To: Gillis, Diana L.
Subject: RE: HSR earnout related guidance
Hi Diana,
Quick question on financial statements that are to be included by the acquired entity in the filing. If they do not have
audited financials would an unaudited profit and loss statement work or would the FTC require balance sheets and
income statements (or any other types of financial statements)? Thanks.