Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, which includes AT Section 101 , Attest Engagements, and, accordingly, included obtaining an understanding of the nature of the Company’s greenhouse gas emissions and its internal control over greenhouse gas emissions information, examining, on a test basis, evidence supporting the company's Statement of GHG Emissions and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.