Reznick's reports on the Registrant's financial statements for the fiscal years ended December 31, 2011 and 2010, and through the subsequent interim period through November 9, 2012, did not contain any adverse opinions or disclaimers of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

    During the two fiscal years ended December 31, 2011 and 2010, and the subsequent interim period through November 9, 2012, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Registrant and Reznick on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Reznick would have caused Reznick to make reference thereto in its reports on the Registrant's financial statements for such years, and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

    During the two fiscal years ended December 31, 2011 and 2010, and the subsequent interim period through November 9, 2012, neither the Registrant, nor anyone on its behalf, consulted Cohn regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the financial statements of the Registrant, and no written report or oral advice was provided to the Registrant by Cohn that was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issues; or (ii) any matter that was the subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).