Pennsylvania third-party legal opinion report / Legal Opinion Steering Committee of the Corporation, Banking and Business Law Section of the Pennsylvania Bar Association -- Model closing opinion letter (annotated) / Corporation, Banking and Business Law Section of the Pennsylvania Bar Association -- Exhibit 5 opinions / Brian S. North -- Lawyers' response to auditors' requests in light of SOX and Enron / Thomas M. Thompson -- Selected opinion resources / E. Carolan Berkley.