OAK TREE STORAGE, LLC

COMPLIANCE INFORMATION

SARBANES-OXLEY ACT OF 2002

The Sarbanes-Oxley Act of 2002 (“SOX”) is a highly complex and dynamic set of rules designed essentially for the financial protection of individuals, although it focuses on record-keeping, reporting and auditing functions for corporations. It establishes different compliance dates and rules for different-sized companies, and has different rules for private versus public companies.

While Oak Tree Storage, LLC, meets any and all SOX requirements that apply to it, it provides the means for its clients to meet the SOX requirements for internal processes and controls to the extent that the SOX rules (for companies meeting its compliance and reporting criteria ) require your organization to have functions and processes in place to minimize or eliminate “…all significant deficiencies in the design or operation of internal controls which could adversely affect the issuer’s [your] ability to record, process, summarize, and report financial data and have identified for the issuer’s [your] auditors any material weaknesses in internal controls;…” (“Title III, Section 301, Sub-section 3, Paragraph A:  ‘Section 10A of the Securities Exchange Act of 1934 (15 U.S.C. 78f) is amended by adding at the end the [preceding] to: ‘(m) STANDARDS RELATING TO AUDIT COMMITTEES.— ‘

For the indexed, full text of the Sarbanes-Oxley Act of 2002, see:

http://thomas.loc.gov/cgi-bin/query/z?c107:H.R.3763.ENR:%20

For a brief, informative summary of the Sarbanes-Oxley Act of 2002, see:

http://www.aicpa.org/info/sarbanes_oxley_summary.htm

To discuss how Oak Tree’s services help you meet your specific compliance requirements, contact us at custserv@oaktreestorage.com.