EX-23.6 14 d33641exv23w6.htm INFORMATION RE: ABSENCE OF CONSENT OF ARTHUR ANDERSEN LLP exv23w6
 

Exhibit 23.6
INFORMATION REGARDING ABSENCE OF CONSENT OF ARTHUR ANDERSEN LLP
     This Annual Report on Form 10-K includes a copy of an audit report (the “Audit Report”) previously issued by Arthur Andersen LLP (“Andersen”) that relates to the consolidated financial statements of UnitedGlobalCom, Inc. (“UGC”), as of the years ended December 31, 2001 and 2000, and for each of the three years in the period ended December 31, 2001. The Audit Report is incorporated by reference in the Registration Statements on Form S-8 (Nos. 333-125930, 333-125941, 333-125943, 333-125946, 333-125962, 333-128034, 333-128035, 333-128036, 333-128037, and 333-128038) and on Form S-3 (Nos. 333-128945, 333-128553, and 333-125927). UGC has been unable to obtain the written consent of Andersen for inclusion of the Audit Report in the Form S-8 Registration Statements. In reliance on Rule 437a under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant has dispensed with the requirement to file the written consent of Andersen with respect to the inclusion of the Audit Report in the Form S-8 and Form S-3 Registration Statements.
     Section 11(a) of the Securities Act provides that if part of a registration statement at the time it becomes effective contains an untrue statement of a material fact, or omits a material fact required to be stated therein or necessary to make the statements therein not misleading, any person acquiring a security pursuant to such registration statement (unless it is proved that at the time of such acquisition such person knew of such untruth or omission) may sue, among others, every accountant who has consented to be named as having prepared or certified any part of the registration statement or as having prepared or certified any report or valuation for use in connection with the registration statement, with respect to the statement in such registration statement, report or valuation which purports to have been prepared or certified by such accountant.
     As noted above, Andersen has not consented to the inclusion of the Audit Report in this Registration Statement. Although the resulting limitations on recovery are unclear, you may be unable to assert a claim against Andersen under Section 11(a) of the Securities Act with respect to transactions in common stock of the Registrant that occur pursuant to the Form S-8 and Form S-3 Registration Statements.