Hello,

You can find this in the

10q under Item4 or item4T; Controls and Procedures. For LLEN this is on page 24 of the most recent 10Q: Based on such evaluation, the Company, its CEO, and its acting CFO, have concluded that the disclosure controls and procedures are ineffective as of July 31, 2010, covered by this report.  http://www.sec.gov/Archives/edgar/data/1137083/000116854210000050/llen10q7-312010v2.htm

10K under Item 9A or 9A-T; Controls and Procedures. For SKBI this on page 40  of the 2009 10K: Based on the evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were ineffective at the reasonable assurance level. http://www.sec.gov/Archives/edgar/data/1076939/000114420410017628/v179475_10k.htm

What is interesting for SKBI is that internal controls have not been effecitive, at least since 2008 10K.

Maj