statement of financial condition" (citing Scott v. Smith, 232 F.2d 188, 190 (C.A.9 1956) )); In re Butler, 425 F.2d 47, 49, 52 (C.A.3 1970) (affirming holding that a corporation's false statements as to select accounts receivable qualified as statements respecting financial condition); Shainman v. Shear's of Affton, Inc., 387 F.2d 33, 38 (C.A.8 1967) ("A written statement purporting to set forth the true value of a major asset of a corporation, its inventory, is a statement respecting the financial condition of that corporation.... There is nothing in the language or legislative history of this section of the [Bankruptcy] Act to indicate that it was intended to apply only to complete financial statements in the accounting sense"); Albinak v. Kuhn, 149 F.2d 108, 110 (C.A.6 1945) ("No cases have been cited to us, and none has been found by careful examination, which confines a statement respecting one's financial condition as limited to a detailed statement of assets and liabilities"); In re Weiner, 103 F.2d 421, 423 (C.A.2 1939) (holding that a debtor's false statement about "an asset" that was pledged as collateral was a statement respecting financial condition).III