Common use of Accountant’s Comfort Letter Clause in Contracts

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At On the time of the execution of this Agreementdate hereof, the Representatives shall have received from Deloitte & Touche LLP LLP, independent registered public accountants for the Company, a letter dated such datethe date hereof addressed to the Underwriters, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters Representatives with respect to the audited and unaudited financial statements and certain financial information contained in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this AgreementExecution Time, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters Underwriters with respect to the financial statements and certain other financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte Hadjipavlou, Sofianos & Touche LLP Cambanis S.A. (“Deloitte”) a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives on behalf of the Underwriters shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Representatives containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the Disclosure Package and the Final Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received a letter from Deloitte & Touche LLP a letter LLP, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained included and incorporated by reference in the Registration Statement Statement, the Time of Sale Information and the ProspectusProspectus (including, without limitation, the pro forma financial statements) and each substantially in the same form as the draft letter previously delivered to and approved by the Representatives.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the The Representatives shall have received from Deloitte & Touche LLP a letter at the time of execution of this Agreement of Deloitte dated such date, in form the date hereof and substance satisfactory addressed to the Representatives, together with signed or reproduced copies of such letter for each of Representatives in the other Underwriters forms heretofore approved by the Representatives containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" to underwriters ” with respect to the financial statements and certain other financial information contained in or incorporated within the Registration Statement Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Partnership Parties contained in the Registration Statement and or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this AgreementAgreement and at the Closing Time, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in the form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the U.S. Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the U.S. Representatives, together with signed or reproduced copies of such letter for each of the other U.S. Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusProspectuses.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP LLP, a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Representative containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus, to the effect set forth in Exhibit C hereto and to such further effect as counsel to the Underwriters may reasonably request.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Company incorporated by reference and contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Fund contained in the Registration Statement and Statement, the Preliminary Prospectus or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche Touche, LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information of the Fund contained in the Registration Statement and or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Fund contained in the Registration Statement and or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP LLP, a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusProspectus in a form acceptable to the Representatives.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives on behalf of the Underwriters shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the Disclosure Package and the Final Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche Tohmatsu Certified Public Accountants LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche Touche, LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, substantially in the form of Exhibit C hereto and otherwise in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter or letters dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter or letters for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Company contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP Tohmatsu a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative and Deloitte Touche Tohmatsu, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.. (g)

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Initial Purchasers containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters Initial Purchasers with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusOffering Memorandum.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters Underwriters with respect to the financial statements and certain other financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from each of Deloitte & Touche LLP and Ernst & Young LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance reasonably satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP LLP, a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information related to the Company contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP LLP, a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Representative containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters Underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus, in form and substance to the effect set forth in Exhibit C hereto and to such further effect as counsel to the Underwriters may reasonably request.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative(s) shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative(s), together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "accountant’s “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. (i) At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from each of (i) Deloitte & Touche LLP and (ii) Xxxxxx, Ruffkess & Company, LLC, a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the U.S. Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance reasonably satisfactory to the U.S. Representatives, together with signed or reproduced copies of such letter for each of the other U.S. Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusProspectuses.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such datethe date of delivery thereof, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Trust contained in the Registration Statement and or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, Agreement the Representatives shall have received from Deloitte & and Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Representatives containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the RepresentativesUnderwriters, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Xxxxxxx Xxxxx shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesXxxxxxx Xxxxx, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP LLP, a letter letter, dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & and Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP LLP, a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Representative containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” or “agreed upon procedures letters” to underwriters Underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus, in form and substance to the effect set forth in Exhibit C hereto and to such further effect as counsel to the Underwriters may reasonably request.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche and Touche, LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information of the Fund contained in the Registration Statement and Statement, the Preliminary Prospectus or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche Touche, LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Representative containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters initial purchasers in transactions similar to the offering of the Securities with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusOffering Memorandum.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Initial Purchasers containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters initial purchasers with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusOffering Memorandum.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP (“Deloitte”) a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the RepresentativesUnderwriters, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statements, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Initial Purchasers containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusOffering Memorandum.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from each of Ernst & Young LLP and from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives U.S. Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesU.S. Representative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusProspectuses.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Xxxxxxx Xxxxx shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesXxxxxxx Xxxxx, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution and delivery of this Agreement, the Representatives Representative shall have received from Deloitte & Touche Touche, LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP Tohmatsu a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' ’ "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from each of Deloitte & Touche LLP and KPMG LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from each of Deloitte & Touche LLP and Mxxx Axxxx LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Company and the Subsidiary contained in the Registration Statement and or the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the Company’s financial statements and certain financial information of MGM contained in or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.. (h)

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters Underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Pricing Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesInitial Purchasers, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters the Representatives with respect to the financial statements and certain financial information contained in the Registration Statement Disclosure Package and the ProspectusFinal Offering Memorandum.

Accountant’s Comfort Letter. At the time of the execution of this the applicable Terms Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentatives and the Company, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed designed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this AgreementAgreement and at the Closing Time, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in the form and substance satisfactory to the Representatives, Representative together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter letter, dated such date, the date of this Agreement and in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information of the Trust contained in the Registration Statement and Statement, the Preliminary Prospectus or the Prospectus.

Accountant’s Comfort Letter. At the time of that this Agreement is executed by the execution of this AgreementCompany, the Representatives U.S. Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance satisfactory to the RepresentativesU.S. Representative, together with signed or reproduced copies of such letter for each of the other Underwriters U.S. Underwriters, containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained incorporated by reference in the Registration Statement and the ProspectusProspectuses.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter letter, dated such date, in form and substance reasonably satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP llp, a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the ProspectusProspectus in a form acceptable to the Representatives.

Accountant’s Comfort Letter. At On the time of the execution date of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance reasonably satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from each of Deloitte & Touche LLP, KPMG LLP and Imowitz & Kxxxxx LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP Accountants B.V. a letter letter, dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP Tohmatsu a letter letter, dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement Statement, the General Disclosure Package and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Statutory Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters Underwriters, containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this the applicable Terms Agreement, the Representatives shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in in, or incorporated by reference into, the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this Agreement, the Representatives shall have received from Deloitte & Touche LLP LLP, a letter dated such date, in form and substance reasonably satisfactory to the Representatives, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "comfort letters" to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.

Accountant’s Comfort Letter. At the time of the execution of this AgreementUnderwriting Agreement and at the Closing Time, the Representatives Representative shall have received from Deloitte & Touche LLP a letter dated such date, in the form and substance satisfactory to the RepresentativesRepresentative, together with signed or reproduced copies of such letter for each of the other Underwriters containing statements and information of the type ordinarily included in accountants' "’ “comfort letters" ” to underwriters with respect to the financial statements and certain financial information contained in the Registration Statement and the Prospectus.