Page 649 - Auditing Standards

As of December 15, 2017

8. Our audit of the consolidated financial statements for the periods referred to in the introductory
paragraph of this letter comprised audit tests and procedures deemed necessary for the purpose of
expressing an opinion on such financial statements taken as a whole. For none of the periods referred to

therein, or any other period, did we perform audit tests for the purpose of expressing an opinion on
individual balances of accounts or summaries of selected transactions such as those enumerated above,
and, accordingly, we express no opinion thereon.

9. However, for purposes of this letter we have performed the following additional procedures, which were

applied as indicated with respect to the items enumerated above.

Item in 7 Procedures and Findings

a. We compared the amounts and numbers of shares listed under the caption "Amount Outstanding as

of June 15, 19X6" with the balances in the appropriate accounts in the company's general ledger at
May 31, 19X6 (the latest date for which posting had been made), and found them to be in
agreement. We were informed by company officials who have responsibility for financial and
accounting matters that there have been no changes in such amounts and numbers of shares

between May 31, 19X6, and June 15, 19X6. We compared the amounts and numbers of shares
listed under the caption "Amount Outstanding as of June 15, 19X6," adjusted for the issuance of the
debentures to be offered by means of the registration statement and for the proposed use of a

portion of the proceeds thereof to prepay portions of certain notes, as described under "Use of
Proceeds," with the amounts and numbers of shares shown under the caption "As Adjusted" and
found such amounts and numbers of shares to be in agreement. (However, we make no comments

regarding the reasonableness of the "Use of Proceeds" or whether such use will actually take place.)
We compared the description of the securities and the information (except certain information in Note
2, referred to in 7) included in the notes to the table with the corresponding descriptions and

information in the company's consolidated financial statements, including the notes thereto included
in the registration statement, and found such description and information to be in agreement.

b. We compared the amounts of military sales, commercial sales, and total sales shown in the

registration statement with the balances in the appropriate accounts in the company's accounting
records for the respective fiscal years and for the unaudited interim periods and found them to be in
agreement. We proved the arithmetic accuracy of the percentages of such amounts of military sales
and commercial sales to total sales for the respective fiscal years and for the unaudited interim

periods. We compared such computed percentages with the corresponding percentages appearing
in the registration statement and found them to be in agreement.

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