Paul, Hastings, Janofsky & Walker, LLP Atlanta, GA 404 / 815-2400 Costa Mesa, CA 714 / 668-6200 London, England 44-0-20-7562-4000 Los Angeles, CA 213 / 683-6000 New York, NY 212 / 318-6000 San Francisco, CA 415 / 835-1600 Stamford, CT 203 / 961-7400 Tokyo, Japan 81-3-3586-4711 Washington, DC 202 / 508-9500 Web site:  phjw.com Select a Question: My partners and I entered into a partnership and now wish to reorganize as a limited liability vehicle. Is this process complicated? Should my company be concerned if a business we intend to acquire does not have audited financial statements? My company wants to market and license software along with another company's software to customers. Should we license both products under one agreement?

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