This excerpt taken from the FNLY 10-K filed Apr 19, 2007.
Accounting for the Impairment and Disposal of Long-Lived Assets, and our report dated April 19, 2007, relating to managements report on the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of Finlay Enterprises, Inc. for the fiscal year ended February 3, 2007.
/s/ DELOITTE & TOUCHE LLP
New York, New York
April 19, 2007