MANAGEMENT RESPONSIBILITIES
USPTO management is responsible for the fair presentation of information contained in the principal financial statements, in conformity with accounting principles generally accepted in the United States and the requirements of OMB Bulletin Number 97-01, as amended, and supplementary guidance provided by the DOC. Management also is responsible for the fair presentation of the USPTO’s performance measures in accordance with OMB requirements. The quality of the USPTO’s internal control rests with management, as does the responsibility for identifying and complying with pertinent laws and regulations.
Patent Application Publication No. US 2001/0048262 for a "coil winding for DC machine," filed electronically by Ernest A. Beutler, Esq., for Tadashi Takano and Hideaki Takahashi of Japan, and published after 18 months.

