Attached files
| file | filename |
|---|---|
| EX-2.1 - EXHIBIT 2.1 - WGL HOLDINGS INC | wgl-12312017xex21.htm |
| EX-31.2 - EXHIBIT 31.2 - WGL HOLDINGS INC | wgl-12312017xex312.htm |
| EX-31.1 - EXHIBIT 31.1 - WGL HOLDINGS INC | wgl-12312017xex311.htm |
| EX-31.4 - EXHIBIT 31.4 - WGL HOLDINGS INC | wgl-12312017xex314.htm |
| EX-31.3 - EXHIBIT 31.3 - WGL HOLDINGS INC | wgl-12312017xex313.htm |
| EX-18.2 - EXHIBIT 18.2 - WGL HOLDINGS INC | preferabilityletterwashg.htm |
| EX-32 - EXHIBIT 32 - WGL HOLDINGS INC | wgl-12312017xex32.htm |
| 10-Q - 10-Q - WGL HOLDINGS INC | wgl-12312017x10q.htm |
February 7, 2018
WGL Holdings, Inc.
101 Constitution Avenue, N.W.
Washington, D.C. 20080
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the
Securities and Exchange Commission for the quarter ended December 31, 2017, of the facts relating to
the change in methodology of accounting for natural gas, propane, and odorant inventory balances from
the First-in First-out (“FIFO”) method to the average cost method under which the cost of units carried in
inventory is based on the weighted average cost per unit of inventory. We believe, on the basis of the
facts so set forth and other information furnished to us by appropriate officials of WGL Holdings, Inc.,
that the accounting change described in your Form 10-Q is to an alternative accounting principle that is
preferable under the circumstances.
We have not audited any condensed consolidated financial statements of WGL Holdings, Inc. and its
subsidiaries (the “Company”) as of any date or for any period subsequent to September 30, 2017.
Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-
mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the
condensed consolidated balance sheets, condensed consolidated statements of income, or cash flows of
the Company and its subsidiaries as of any date or for any period subsequent to September 30, 2017.
Yours truly,