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With respect to Certain Significant Accounts the firm did not evaluate whether cash flows associated with these significant accounts were presented in conformity with GAAP. (AS 2810.30)

With respect to Certain Significant Accounts the firm did not identify and appropriately address a GAAP departure related to the issuer's omission of certain required disclosures related to this business unit. (AS 2810.30 and .31)

The firm did not identify and evaluate the significance to the financial statements of the issuer's omission of certain required disclosures under GAAP. (AS 2810.30 and .31)

The firm did not identify and evaluate a departure from GAAP related to the issuer's presentation of a significant account. (AS 2810.30 and .31)

The firm did not perform any procedures to evaluate the issuer's conclusion that this aspect of the accounting treatment was in accordance with GAAP. (AS 2301.08)

The firm did not identify and evaluate departures from GAAP related to the issuer's presentation of certain significant accounts in the issuer's financial statements. (AS 2810.30 and .31) In connection with our review the issuer reevaluated the presentation of these significant accounts and determined that misstatements existed that had not been previously identified. The issuer did not file an amended Form 10-K or a Form 8-K indicating that its previously issued financial statements should not be relied on. Instead the issuer corrected these misstatements in a subsequent filing by revising the presentation of these significant accounts.

With respect to another significant account the following deficiency was identified: · The firm did not evaluate whether the issuer accounted for certain aspects of this account in conformity with GAAP including evaluating certain contradictory evidence. (AS 2301.08; AS 2810.03)

The issuer used various assumptions to estimate the value of a significant account. The firm's approach for substantively testing the value of this account was to test the issuer's process and develop expectations of certain significant assumptions which it compared to the respective assumptions used by the issuer. The following deficiencies were identified: · The firm did not identify and evaluate a departure from GAAP related to the method used by the issuer to estimate the value of the significant account which was not in conformity with the applicable financial reporting framework. (AS 2501.10; AS 2810.30 and .31)

The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate whether the issuer accounted for certain aspects of these accounts in conformity with GAAP. (AS 2301.08 and .11)

The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not evaluate whether the method used to develop an estimate related to one of the significant accounts was in conformity with GAAP and appropriate for the nature of the account taking into account the firm's understanding of the issuer and its environment. (AS 2501.10)

The issuer reported certain significant accounts. The following deficiency was identified: • The firm did not identify and evaluate a departure from GAAP related to the issuer's omission of certain required disclosures related to one of the significant accounts. (AS 2810.30 and .31)

The firm did not evaluate whether the method used by the issuer to develop its estimate related to one of these significant accounts was in conformity with GAAP. (AS 2501.10)

The firm did not evaluate whether the issuer appropriately presented a significant account in conformity with GAAP. (AS 2810.30)