Attached files
| file | filename |
|---|---|
| EX-31.1 - EX-31.1 SECTION 302 CERTIFICATION - HARDINGE INC | hdng-6302014x10qxex311.htm |
| EX-31.2 - EX-31.2 SECTION 302 CERTIFICATION - HARDINGE INC | hdng-6302014x10qxex312.htm |
| EXCEL - IDEA: XBRL DOCUMENT - HARDINGE INC | Financial_Report.xls |
| 10-Q - 10-Q - HARDINGE INC | hdng-6302014x10q.htm |
| EX-32 - EX-32 SECTION 906 CERTIFICATION - HARDINGE INC | hdng-6302014x10qxex32.htm |
EXHIBIT 18.1
August 7, 2014
Board of Directors
Hardinge, Inc.
One Hardinge Drive
Elmira, NY 14902
Ladies and Gentlemen:
Note 1 of Notes to the Consolidated Financial Statements of Hardinge, Inc. (the “Company”) included in its Form 10-Q for the period ended June 30, 2014 describes a change in the method of accounting regarding the date of the Company’s annual goodwill and indefinite-lived intangible asset impairment test from the last day of the fiscal year to the first day of the fourth quarter. There are no authoritative criteria for determining a ‘preferable’ impairment testing date based on the particular circumstances; however, we conclude that such a change in the method of accounting is to an acceptable alternative which, based on your business judgment to make this change and for the stated reasons, is preferable in your circumstances. We have not conducted an audit in accordance with the standards of the Public Company Accounting Oversight Board (United States) of any financial statements of the Company as of any date or for any period subsequent to December 31, 2013, and therefore we do not express any opinion on any financial statements of Hardinge, Inc. subsequent to that date.
Very truly yours,
/s/ Ernst & Young LLP
Buffalo, New York