HASKINS   8i   SELLS

CERTIFIED PUBLIC ACCOUNTANTS
 

Office^
 

15   BROAD  STREET
NEW YORK
 

CERTIFICATE

We have made an audit of the accounts of the Hudson &
Manhattan Railroad Company for the year ended December 31,
1929; have checked from original sources of entry all receipts
and expenditures and all items entering into the income and
profit and loss accounts; have examined the entries in capital
accounts; and have made an independent verification of the cash
balances and securities owned at December 31, 1929, and

WE HEREBY CERTIFY that in our opinion the accom¬
panying condensed balance sheet at December 31, 1929, and
statements of income and profit and loss for the year ended
that date are correct.

HASKINS    &    SELLS
 

New York, February 10, 1930.