GNC 2008 Annual Report Download - page 123

Table of Contents
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.
None.
ITEM 9A. CONTROLS AND PROCEDURES.
Our management, with the participation of our Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO"), has evaluated the
effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(d) and 15d-15(d) under the Exchange Act) as
of the end of the period covered by this report. Disclosure controls and procedures are designed to provide reasonable assurance that the
information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act has been appropriately
recorded, processed, summarized and reported on a timely basis and are effective in ensuring that such information is accumulated and
communicated to the Company's management, including the Company's Chief Executive Officer and Chief Financial Officer, as appropriate to
allow timely decisions regarding required disclosure. Based on such evaluation, our CEO and CFO have concluded that, as of December 31,
2007, our disclosure controls and procedures are effective at the reasonable assurance level.
Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in
Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable
assurance regarding the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. We have made no changes
during the most recent fiscal quarter that have materially affected or are reasonably likely to materially affect our internal control over financial
reporting.
This annual report does not include a report of management's assessment regarding internal control over financial reporting or an attestation
report of the company's registered public accounting firm due to a transition period established by the rules of the Securities and Exchange
Commission for newly public companies.
ITEM 9B. OTHER INFORMATION.
None. 119