ISH » Topics » REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

These excerpts taken from the ISH 10-K filed Mar 13, 2009.
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM







The Board
of Directors and Stockholders

International
Shipholding Corporation



We have
audited the consolidated financial statements of International Shipholding
Corporation as of December 31, 2008 and 2007, and for each of the three years in
the period ended December 31, 2008, and have issued our report thereon
dated March 6, 2009 (included elsewhere in this Form 10-K).  Our
audits also included the financial statement Schedule II of this Form
10-K.  This schedule is the responsibility of the Company’s
management.  Our responsibility is to express an opinion based on our
audits.



In our
opinion, the financial statement schedule referred to above, when considered in
relation to the basic financial statements taken as a whole, presents fairly in
all material respects the information set forth therein.



                          /s/  Ernst
& Young  LLP



New
Orleans, Louisiana

March 6,
2009
















REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM







The Board
of Directors and Stockholders

International
Shipholding Corporation



We have
audited the consolidated financial statements of International Shipholding
Corporation as of December 31, 2008 and 2007, and for each of the three years in
the period ended December 31, 2008, and have issued our report thereon
dated March 6, 2009 (included elsewhere in this Form 10-K).  Our
audits also included the financial statement Schedule II of this Form
10-K.  This schedule is the responsibility of the Company’s
management.  Our responsibility is to express an opinion based on our
audits.



In our
opinion, the financial statement schedule referred to above, when considered in
relation to the basic financial statements taken as a whole, presents fairly in
all material respects the information set forth therein.



                          /s/  Ernst
& Young  LLP



New
Orleans, Louisiana

March 6,
2009
















REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM







The Board
of Directors and Stockholders

International
Shipholding Corporation



We have
audited the consolidated financial statements of International Shipholding
Corporation as of December 31, 2008 and 2007, and for each of the three years in
the period ended December 31, 2008, and have issued our report thereon
dated March 6, 2009 (included elsewhere in this Form 10-K).  Our
audits also included the financial statement Schedule II of this Form
10-K.  This schedule is the responsibility of the Company’s
management.  Our responsibility is to express an opinion based on our
audits.



In our
opinion, the financial statement schedule referred to above, when considered in
relation to the basic financial statements taken as a whole, presents fairly in
all material respects the information set forth therein.



                          /s/  Ernst
& Young  LLP



New
Orleans, Louisiana

March 6,
2009
















These excerpts taken from the ISH 10-K filed Mar 13, 2008.
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors and Stockholders
International Shipholding Corporation

We have audited the consolidated financial statements of International Shipholding Corporation as of December 31, 2007 and 2006, and for each of the three years in the period ended December 31, 2007, and have issued our report thereon dated March 7, 2008 (included elsewhere in this Form 10-K).  Our audits also included the financial statement Schedule II of this Form 10-K.  This schedule is the responsibility of the Company’s management.  Our responsibility is to express an opinion based on our audits.

In our opinion, the financial statement schedule referred to above, when considered in relation to the basic financial statements taken as a whole, presents fairly in all material respects the information set forth therein.

                                                                                                              /s/  Ernst & Young  LLP

New Orleans, Louisiana
March 7, 2008







      
        S-2      
      
        
      
    
 


REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM







The Board
of Directors and Stockholders

International
Shipholding Corporation



We have
audited the consolidated financial statements of International Shipholding
Corporation as of December 31, 2007 and 2006, and for each of the three years in
the period ended December 31, 2007, and have issued our report thereon
dated March 7, 2008 (included elsewhere in this Form 10-K).  Our
audits also included the financial statement Schedule II of this Form
10-K.  This schedule is the responsibility of the Company’s
management.  Our responsibility is to express an opinion based on our
audits.



In our
opinion, the financial statement schedule referred to above, when considered in
relation to the basic financial statements taken as a whole, presents fairly in
all material respects the information set forth therein.



                                                               style="LETTER-SPACING: 9pt">                                                /s/  Ernst
& Young  LLP



New
Orleans, Louisiana

March 7,
2008
















      

        S-2      
      

        
      
    

 













This excerpt taken from the ISH 10-K filed Jun 27, 2007.

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and Shareholders of Dry Bulk Cape Holding Inc.:


We have audited the accompanying consolidated balance sheets of Dry Bulk Cape Holding Inc. and its subsidiaries (the “Group”) as of December 31, 2006 and 2005 and the related consolidated statements of income and comprehensive income, shareholders’ equity and cash flows for the years then ended. These consolidated financial statements are the responsibility of the Group’s management. Our responsibility is to express an opinion on these financial statements based on our audit.


We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.


In our opinion, such financial statements present fairly, in all material respects, the consolidated financial position of Dry Bulk Cape Holding Inc. as of December 31, 2006 and 2005, and the results of their operations and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.



/s/ DELOITTE & TOUCHE S.p.A.



Genoa, Italy

June 26, 2007




B-1





This excerpt taken from the ISH 10-K filed Jun 30, 2006.

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and Shareholders of Dry Bulk Cape Holding Inc.:


We have audited the accompanying consolidated balance sheet of Dry Bulk Cape Holding Inc. and its subsidiaries (the “Group”) as of December 31, 2005 and the related consolidated statements of income and comprehensive income, shareholders’ equity and cash flows for the year then ended. These consolidated financial statements are the responsibility of the Group’s management. Our responsibility is to express an opinion on these financial statements based on our audit.


We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.


In our opinion, such financial statements present fairly, in all material respects, the consolidated financial position of Dry Bulk Cape Holding Inc. as of December 31, 2005, and the results of their operations and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.



/s/ DELOITTE & TOUCHE S.p.A.



Genoa, Italy

June 29, 2006




A-1







This excerpt taken from the ISH 10-K filed Jun 30, 2005.

Report of Independent Registered Public Accounting Firm



The Board of Directors and Shareholders of Dry Bulk Cape Holding Inc.:


We have audited the accompanying consolidated balance sheet of Dry Bulk Cape Holding Inc. and subsidiaries (the “Group”) as of December 31, 2004 and the related consolidated statements of income, shareholders' equity, and cash flows for the year then ended.  These financial statements are the responsibility of the Group’s management.  Our responsibility is to express an opinion on these financial statements based on our audit.


We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Group's internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control over financial reporting.  Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.


In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of the Group as of December 31, 2004, and the consolidated results of its operations and its cash flows for the year then ended, in conformity with U.S. generally accepted accounting principles.



/s/

Ernst & Young AS


Bergen, Norway

June 24, 2005








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DRY BULK CAPE HOLDING INC.

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