Page 593 - Auditing Standards

As of December 15, 2017
These financial statements are the responsibility of the Company's management. We conducted our

review in accordance with the standards of the PCAOB. A review of interim financial information consists
principally of applying analytical procedures and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in accordance with the
standards of the PCAOB, the objective of which is the expression of an opinion regarding the financial

statements taken as a whole. Accordingly, we do not express such an opinion.

[Signature]

[City and State or Country]

[Date]

.40 The accountant may use and make reference to another accountant's review report on the interim
financial information of a significant component of a reporting entity. This reference indicates a division of
responsibility for performing the review. 29 The following is an example of report including such a reference:

Report of Independent Registered Public Accounting Firm

To the shareholders and the board of directors of ABC Company

Results of Review of Interim [Financial Information or Statements]

We have reviewed the accompanying [describe the interim financial information or statements reviewed]

of ABC Company (the "Company") and consolidated subsidiaries as of September 30, 20X1, and for the
three-month and nine-month periods then ended, and the related notes [and schedules] (collectively
referred to as the "interim financial information or statements"). Based on our review and the report of
other accountants, we are not aware of any material modifications that should be made to the

accompanying interim financial information (statements) for it (them) to be in conformity with accounting
principles generally accepted in the United States of America.

We were furnished with the report of other accountants on their review of the interim financial information
of DEF subsidiary, whose total assets as of September 30, 20X1, and whose revenues for the three-
month and nine-month periods then ended, constituted 15 percent, 20 percent, and 22 percent,

respectively, of the related consolidated totals.

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