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Prior to accepting a new SEC audit client and 

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annually thereafter, PCAOB Rule 3526 requires our firm to

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report to the Audit Committee, in writing, all relationships

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that may be reasonably thought to bear on independence and

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discuss with them the potential effects those relationships

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may have on our independence. Documentation of the substance

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of the discussion with the Audit Committee is required to be

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included in the audit file, only attaching the written

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communication will not satisfy this requirement.