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<div>Dear Client Committee,</div>
<div>&nbsp;</div>
<div>Attached is a proposed final version of the CWG comment letter &#8211; clean and marked to show our incremental changes from the draft circulated to us on December 18.&nbsp; </div>
<div>&nbsp;</div>
<div>Best regards,</div>
<div>Holly and Sharon</div>
<div>&nbsp;</div>
<div>&nbsp;</div>
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<div><font face="Arial" size="2"><span style="font-size:10pt;"><b>SHARON</b><font size="2"><span style="font-size:9pt;"><b>&nbsp;</b></span></font><b>FLANAGAN<br>

</b><font size="2"><span style="font-size:9pt;">Partner</span></font></span></font></div>
<div><font face="Arial" size="2"><span style="font-size:10pt;"><b>Sidley Austin LLP</b></span></font></div>
<div><font face="Arial" size="2"><span style="font-size:9pt;">&#43;1 415 772 1271</span></font></div>
<div><a href="mailto:sflanagan@sidley.com"><font face="Arial" size="2"><span style="font-size:9pt;">sflanagan@sidley.com</span></font></a></div>
<div><font face="Arial" size="2"><span style="font-size:9pt;"><a href="http://www.sidley.com">www.sidley.com</a></span></font></div>
<div><font face="Arial" size="2"><span style="font-size:9pt;">&nbsp;</span></font></div>
<div><font face="Arial" size="2"><span style="font-size:9pt;">&nbsp;</span></font></div>
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<div><font face="Arial" size="2"><span style="font-size:10pt;">&nbsp;</span></font></div>
<div><font face="Arial" size="2"><span style="font-size:10pt;">&nbsp;</span></font></div>
<div><font face="Times New Roman" size="3"><span style="font-size:12pt;">****************************************************************************************************</span></font></div>
<div><font face="Times New Roman" size="3"><span style="font-size:12pt;">This e-mail is sent by a law firm and may contain information that is privileged or confidential.</span></font></div>
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<div><font face="Times New Roman" size="3"><span style="font-size:12pt;">immediately.</span></font></div>
<div><font face="Times New Roman" size="3"><span style="font-size:12pt;">&nbsp;</span></font></div>
<div><font face="Times New Roman" size="3"><span style="font-size:12pt;">****************************************************************************************************</span></font></div>
<div><font face="Times New Roman" size="3"><span style="font-size:12pt;">&nbsp;</span></font></div>
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