COMMENT LETTERS

Project:

Reference Number: FSPFAS150E

Issuer's Accounting under Statement 150 for Freestanding Warrants and Other Similar Instruments on Shares That Are Redeemable
Letter Affiliation Submitted By:
1 KPMG LLP View
2 PRICEWATERHOUSECOOPERS LLP View
3 ERNST YOUNG LLP View
4 DELOITTE TOUCHE LLP View

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