Page 660 - Auditing Standards

As of December 15, 2017

periods ended June 30, 19X6 and 19X5 from which the unaudited amounts referred to in b(i)
are derived.

(iii) Inquired of certain officials of the company who have responsibility for financial and accounting

matters whether the unaudited amounts referred to in (i) are stated on a basis substantially
consistent with that of the corresponding amounts in the audited consolidated statements of
income.

The foregoing procedures do not constitute an audit conducted in accordance with the standards of the Public
Company Accounting Oversight Board. Also, they would not necessarily reveal matters of significance with
respect to the comments in the following paragraph. Accordingly, we make no representations regarding the

sufficiency of the foregoing procedures for your purposes.

5. Nothing came to our attention as a result of the foregoing procedures, however, that caused us to

believe that—

a.

i. Any material modifications should be made to the unaudited condensed consolidated financial

statements described in 4a(i), included in the registration statement, for them to be in conformity
with generally accepted accounting principles.

ii. The unaudited condensed consolidated financial statements described in 4a(i) do not comply as

to form in all material respects with the applicable accounting requirements of the Act and the
related rules and regulations adopted by the SEC.

b.

(i) The unaudited amounts for sales, net income and earnings per share for the six-month periods
ended June 30, 19X6 and 19X5, referred to in 4b(i) do not agree with the amounts set forth in

the unaudited consolidated financial statements for those same periods.

(ii) The unaudited amounts referred to in b(i) were not determined on a basis substantially
consistent with that of the corresponding amounts in the audited consolidated statements of

income.

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