SEC Info - Hallmark Financial Services Inc - ‘10-K’ for 12/31/10

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Hallmark Financial Services Inc – ‘10-K’ for 12/31/10 – ‘EX-18’

On: Monday, 3/14/11, at 7:39pm ET · As of: 3/15/11 · For: 12/31/10 · Accession #: 1144204-11-14687 · File #: 1-11252

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 3/15/11  Hallmark Financial Services Inc   10-K       12/31/10    9:4.3M                                   Toppan Vintage/FA

Annual Report — Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.13M 
 3: EX-21       Subsidiaries                                        HTML     20K 
 4: EX-23.A     Consent of Experts or Counsel                       HTML     12K 
 5: EX-23.B     Consent of Experts or Counsel                       HTML     11K 
 2: EX-18       Letter re: Change in Accounting Principles          HTML     11K 
 6: EX-31.A     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     14K 
 7: EX-31.B     Certification -- Sarbanes-Oxley Act - Sect. 302     HTML     14K 
 8: EX-32.A     Certification -- Sarbanes-Oxley Act - Sect. 906     HTML      9K 
 9: EX-32.B     Certification -- Sarbanes-Oxley Act - Sect. 906     HTML      9K

EX-18 — Letter re: Change in Accounting Principles

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Unassociated Document

C: C: C:

Exhibit 18

Letter Regarding Change in Accounting Principle

Mr. Jeff Passmore

Chief Accounting Officer

Hallmark Financial Services, Inc.

777 Main Street, Suite 1000

Fort Worth, Texas 76102

Dear Mr. Passmore:

Note 1 of the Notes to Consolidated Financial Statements of Hallmark Financial Services, Inc. and subsidiaries (“the Company”) included in its Form 10-K for the year ended December 31, 2010, describes a change in the date of the Company’s annual goodwill impairment test required under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350, Intangibles – Goodwill and Other, from the last day of the fiscal fourth quarter to the first day of the fiscal fourth quarter. There are no authoritative criteria for determining which date is preferable based on the particular circumstances; however, we conclude that such change is to an acceptable alternative which, based on your business judgment to make this change and for the stated reasons, is preferable in your circumstances.

	/s/ *ERNST & YOUNG LLP*

Fort Worth, Texas
February 28, 2011

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

Filed as of:	3/15/11	4, 8-K
Filed on:	3/14/11	8-K
	2/28/11	8-K
For Period End:	12/31/10	8-K
		List all Filings

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Filing Submission 0001144204-11-014687 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)