‘‘(b) CONTENT.—The statement required under subsection (a)
shall certify that the periodic report containing the financial statements
fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act pf 1934 (15 U.S.C. 78m or
78o(d)) and that information contained in the periodic report fairly
presents, in all material respects, the financial condition and results
of operations of the issuer