per unit will consist of Trust income that the Trust believes is U. S persons (or in certain circumstances do not otherwise establish their status as U. Sincerely, Carolyn Sherman Pepper Hamilton LLP, Attorneys At Law 400 Berwyn Park 899 Cassatt Road Berwyn, PA 19312-1183 610.640.7800 Fax 610.640.7835 Securities Exchange Act of 1934 - Rules 13a-14 and 15d-14 Office of the Chief Counsel Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N. Mail Stop 4-10 Washington, DC 20549 Attention: Carolyn Sherman Re: Hechinger Liquidation Trust Dear Ms.
This position is based on the representations made to the Division in your letter.
Any different facts or conditions might require the Division to reach a different conclusion.
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, along with its quarterly Beneficiary Letter has been posted to the Trust's website, S persons (or in certain circumstances do not otherwise establish their status as U.
The Trust also announced that its Board of Trustees has declared a cash distribution of per unit will consist of Trust income that the Trust believes is U.
Further, this response expresses the Division's position on enforcement action only.
It does not express any legal conclusion on the question presented.
May 15, 2003 DIVISION OF CORPORATION FINANCE Re: Hechinger Liquidation Trust Incoming letter dated April 30, 2003 Based on the facts presented in your letter, this Division will not recommend enforcement action to the Commission if Hechinger Liquidation Trust complies with the certification requirements of Rules 13a-14 and 15d-14 of the Exchange Act of 1934, as applicable, by providing a certification in the exact form of the certification provided in your letter.
In reaching this position, we considered in particular Hechinger Liquidation Trust's lack of executive officers and board of directors and that its financial statements are provided on a liquidation basis in accordance with generally accepted accounting principles.
IN THE MATTER OF LIQUIDATION AMERICAN MUTUAL LIBERTY ncci confidential information not distribution.