40.  The auditor’s report for the annual audit of McA’Nulty…

40.  The auditor’s report for the annual audit of McA’Nulty & Sons, Inc., a U.S. publicly-traded company operating a diversified importing business, contains the following paragraph: We did not audit the financial statements of Needham Enterprises, a wholly-owned subsidiary, which statements reflect total assets and revenues constituting 35% and 37%, respectively, of the consolidated totals.  Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for Needham Enterprises, is based solely on the report of the other auditors. This portion of the auditor’s report issued for the current audit of McA’Nulty & Sons, Inc.:

40.  The auditor’s report for the annual audit of McA’Nulty…

40.  The auditor’s report for the annual audit of McA’Nulty & Sons, Inc., a U.S. publicly-traded company operating a diversified importing business, contains the following paragraph: We did not audit the financial statements of Needham Enterprises, a wholly-owned subsidiary, which statements reflect total assets and revenues constituting 35% and 37%, respectively, of the consolidated totals.  Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for Needham Enterprises, is based solely on the report of the other auditors. This portion of the auditor’s report issued for the current audit of McA’Nulty & Sons, Inc.: