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Inspection of UHY LLP Public Company Accounting Oversight Board

Inspection of UHY LLP Public Company Accounting Oversight Board

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PCAOB Release No. 104-2009-162<strong>Inspection</strong> <strong>of</strong> <strong>UHY</strong> <strong>LLP</strong>October 1, 2009Page 6PART IVRESPONSE OF THE FIRM TO DRAFT INSPECTION REPORTPursuant to section 104(f) <strong>of</strong> the Act, 15 U.S.C. § 7214(f), and PCAOB Rule4007(a), the Firm provided a written response to a draft <strong>of</strong> this report. Pursuant tosection 104(f) <strong>of</strong> the Act and PCAOB Rule 4007(b), the Firm's response, minus anyportion granted confidential treatment, is attached hereto and made part <strong>of</strong> this finalinspection report. 8/8/In any version <strong>of</strong> an inspection report that the <strong>Board</strong> makes publiclyavailable, any portions <strong>of</strong> a firm's response that address nonpublic portions <strong>of</strong> the reportare omitted. In some cases, the result may be that none <strong>of</strong> a firm's response is madepublicly available.

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