Print Page  Close Window

SEC Filings

S-1
CHARTER COMMUNICATIONS, INC. /MO/ filed this Form S-1 on 07/28/1999
Entire Document
 
<PAGE>   143
 

                                 LEGAL MATTERS
 
     The validity of the shares of Class A common stock offered in this
prospectus will be passed upon for CCI by Paul, Hastings, Janofsky & Walker LLP,
New York, New York. Certain legal matters in connection with the Class A common
stock offered in this prospectus will be passed upon for the underwriters by
Debevoise & Plimpton, New York, New York.
 

                                    EXPERTS
 
     The financial statements of Charter Communications, Inc., Charter
Communications Holdings Company, LLC and subsidiaries, CCA Group, CharterComm
Holdings, L.P. and subsidiaries, the Greater Media Cablevision Systems, the
Sonic Communications Cable Television Systems and Long Beach Acquisition Corp.,
included in this offering, to the extent and for the periods indicated in their
reports, have been audited by Arthur Andersen LLP, independent public
accountants, as indicated in their reports with respect thereto, and are
included herein in reliance upon the authority of said firm as experts in giving
said report.
 
     The combined financial statements of TCI Falcon Systems as of September 30,
1998 and December 31, 1997 and for the nine-month period ended September 30,
1998, and for each of the years in the two-year period ended December 31, 1997,
the combined financial statements of Bresnan Communications Group Systems as of
December 31, 1997 and 1998, and for each of the years in the three-year period
ended December 31, 1998, the consolidated financial statements of Marcus Cable
Company, L.L.C. as of December 31, 1998 (not presented separately herein) and
1997, and for the periods from April 23, 1998 to December 23, 1998 and from
January 1, 1998 to April 22, 1998, and for each of the years in the two-year
period ended December 31, 1997, the combined financial statements of Helicon
Partners I, L.P. and affiliates as of December 31, 1997 and 1998 and for each of
the years in the three-year period ended December 31, 1998, and the financial
statements of Taconic CATV (a component of Taconic Technology Corp.) as of
December 31, 1997 and 1998 and for each of the years then ended, have been
included herein in reliance upon the reports of KPMG LLP, independent certified
public accountants, appearing elsewhere herein, and upon the authority of said
firm as experts in accounting and auditing.
 
     The consolidated financial statements of Renaissance Media Group LLC, the
combined financial statements of the Picayune, MS, LaFourche, LA, St. Tammany,
LA, St. Landry, LA, Pointe Coupee, LA, and Jackson, TN cable systems, the
financial statements of Indiana Cable Associates, LTD., the financial statements
of R/N South Florida Cable Management Limited Partnership, the combined
financial statements of Fanch Cable Systems (comprised of components of TW
Fanch-one Co. and TW Fanch-two Co.) and the consolidated financial statements of
Falcon Communications, L.P., included in this Prospectus and Registration
Statement have been audited by Ernst & Young LLP, independent auditors, as set
forth in their reports thereon appearing elsewhere herein, and are included
herein in reliance upon such reports given on the authority of such firm as
experts in accounting and auditing.
 
     The audited combined financial statements of InterMedia Cable Systems
(comprised of components of InterMedia Partners and InterMedia Capital Partners
IV, L.P.), the audited financial statements of Rifkin Cable Income Partners
L.P., the audited consolidated financial statements of Rifkin Acquisition
Partners, L.L.L.P., the audited consolidated financial statements of Avalon
Cable of Michigan Holdings, Inc. and subsidiaries, the audited consolidated
financial statements of Cable Michigan Inc. and subsidiaries, the audited
consolidated financial statements of Avalon Cable LLC and subsidiaries, the
audited financial statements of Amrac Clear View, a Limited Partnership, the
audited combined financial statements of The Combined Operations of Pegasus
Cable Television of Connecticut, Inc. and the Massachusetts Operations of
Pegasus Cable Television, Inc., included in this prospectus have been audited by
PricewaterhouseCoopers LLP, independent accountants. The entities and periods
covered by these
                                       140