Core-Mark Holding Company, LLC - FORM 10-K/A - EX-18.1 - EXHIBIT 18.1 - September 5, 2014

Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - Core-Mark Holding Company, LLCFinancial_Report.xls
EX-31.2 - EXHIBIT 31.2 - Core-Mark Holding Company, LLCa201310-kaxexhibit312.htm
EX-32.3 - EXHIBIT 32.3 - Core-Mark Holding Company, LLCa201310-kaxexhibit323.htm
EX-10.9 - FORM OF PERFORMANCE RSU AWARD AGREEMENT - Core-Mark Holding Company, LLCa201310-kaxexhibit109.htm
EX-32.4 - EXHIBIT 32.4 - Core-Mark Holding Company, LLCa201310-kaxexhibit324.htm
EX-32.1 - EXHIBIT 32.1 - Core-Mark Holding Company, LLCa201310-kaxexhibit321.htm
EX-31.3 - EXHIBIT 31.3 - Core-Mark Holding Company, LLCa201310-kaxexhibit313.htm
EX-31.4 - EXHIBIT 31.4 - Core-Mark Holding Company, LLCa201310-kaxexhibit314.htm
EX-10.8 - FORM OF MANAGEMENT RSU AWARD AGREEMENT - Core-Mark Holding Company, LLCa201310-kaxexhibit108.htm
EX-21.1 - EXHIBIT 21.1 - Core-Mark Holding Company, LLCa201310-kaxexhibit211.htm
EX-31.1 - EXHIBIT 31.1 - Core-Mark Holding Company, LLCa201310-kaxexhibit311.htm
EX-23.1 - EXHIBIT 23.1 - Core-Mark Holding Company, LLCa201310-kaxexhibit231.htm
EX-32.2 - EXHIBIT 32.2 - Core-Mark Holding Company, LLCa201310-kaxexhibit322.htm
10-K/A - 10-K/A - Core-Mark Holding Company, LLCa201310-ka.htm
EX-10.7 - FORM OF NON-EMPLOYEE DIRECTOR RSU AWARD AGREEMENT - Core-Mark Holding Company, LLCa201310-kaxexhibit107.htm

Exhibit 18.1
March 3, 2014

Core-Mark Holding Company, Inc.
395 Oyster Point Boulevard, Suite 415
South San Francisco, CA 94080

Dear Sirs/Madams:

We have audited the consolidated financial statements of Core-Mark Holding Company, Inc. as of December 31, 2013 and 2012, and for each of the three years in the period ended December 31, 2013, included in your Annual Report on Form 10-K to the Securities and Exchange Commission and have issued our report thereon dated March 3, 2014, which expresses an unqualified opinion. Note 2 to such financial statements contains a description of your adoption during the year ended December 31, 2013 of the change in the date of the annual goodwill impairment test from November 30 to October 1. In our judgment, such change is to an alternative accounting principle that is preferable under the circumstances.

Yours truly,

/s/ DELOITTE & TOUCHE LLP

San Francisco, CA


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