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As Of Filer Filing For·On·As Docs:Size Issuer Agent 11/14/07 Hertz Corp 10-Q 9/30/07 8:950K Merrill Corp/New/FA |
Document/Exhibit Description Pages Size 1: 10-Q Quarterly Report HTML 913K 2: EX-12 Statement re: Computation of Ratios HTML 14K 3: EX-15 Letter re: Unaudited Interim Financial Information HTML 9K 4: EX-18 Letter re: Change in Accounting Principles HTML 10K 5: EX-31.1 Certification per Sarbanes-Oxley Act (Section 302) HTML 13K 6: EX-31.2 Certification per Sarbanes-Oxley Act (Section 302) HTML 13K 7: EX-32.1 Certification per Sarbanes-Oxley Act (Section 906) HTML 9K 8: EX-32.2 Certification per Sarbanes-Oxley Act (Section 906) HTML 9K
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| 1 | 1st Page - Filing Submission | ||||
| " | Exhibit 18 | ||||
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Board
of Directors
Hertz Global Holdings, Inc. and
The Hertz Corporation
225 Brae Boulevard
Park Ridge, NJ 07656-0713
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.
We have been provided a copy of the Company's Quarterly Report on Form 10-Q for the period ended September 30, 2007. Note 4 therein describes a change in accounting principle whereby the Company has changed the date at which it performs the annual goodwill and indefinite lived intangibles impairment test required under Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets. It should be understood that the preferability of one acceptable method of accounting over another for purposes of determining the date at which the Company performs an annual test of impairment of goodwill and other indefinite lived intangibles has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management's determination that this change in accounting principle is preferable. Based on our reading of management's stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company's circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No. 154, Accounting Changes and Error Corrections.
We have not audited any financial statements of the Company as of any date or for any period subsequent to December 31, 2006. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.
Very truly yours,
/s/
PricewaterhouseCoopers LLP
Florham Park, New Jersey
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 11/14/07 | |||
| Filed on: | 11/13/07 | 8-K | ||
| For Period End: | 9/30/07 | |||
| 12/31/06 | 10-K | |||
| List all Filings | ||||