Common use of Letters of Accountants Clause in Contracts

Letters of Accountants. (a) Parent and the Company will each use all reasonable efforts to cause to be delivered to each other consents from their respective independent auditors, in form reasonably satisfactory to the recipient and customary in scope and substance for consents delivered by independent public accountants in connection with registration statements on Form S-4 under the Securities Act. (b) Parent shall use its reasonable best efforts to cause to be delivered to the Company and the Company Board two “comfort” letters of Deloitte & Touche LLP, Parent’s independent public accountants, one dated and delivered the date on which the Registration Statement shall become effective and one dated as of the Effective Time, and addressed to the Company and the Company Board, in form and substance reasonably satisfactory to the Company and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement. (c) The Company shall use its reasonable best efforts to cause to be delivered to Parent and the Parent Board two “comfort” letters of KPMG LLP, the Company’s independent public accountants, one dated and delivered the date on which the Registration Statement shall become effective and one as of the Effective Time, and addressed to Parent and the Parent Board, in form and substance reasonably satisfactory to Parent and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement.

Letters of Accountants. (a) Parent and the Company will each use all reasonable efforts to cause to be delivered to each other consents from their respective independent auditors, in form reasonably satisfactory to the recipient and customary in scope and substance for consents delivered by independent public accountants in connection with registration statements on Form S-4 under the Securities Act. (b) Parent Merry Land shall use its reasonable best efforts to cause to be delivered to Cornerstone on or before the Company and date of the Company Board two “mailing of the Registration Statement, the "comfort” letters " letter of Deloitte & Touche LLP, Parent’s Merry Land's independent public accountants, one of the kind contemplated by the Statement of Auditing Standards with respect to Letters to Underwriters promulgated by the American Institute of Certified Public Accountants (the "AICPA Statement"), dated and delivered the date on which the Registration Statement shall become effective and one dated as of the Effective Time, and addressed to the Company and the Company BoardCornerstone, in form and substance reasonably satisfactory to the Company Cornerstone and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement. (cb) The Company Cornerstone shall use its reasonable best efforts to cause to be delivered to Parent and Merry Land on or before the Parent Board two “date of the mailing of the Registration Statement, the "comfort” letters " letter of KPMG Ernst & Young LLP, the Company’s Cornerstone's independent public accountants, one of the kind contemplated by the AICPA Statement, dated and delivered the date on which the Registration Statement shall become effective and one as of the Effective Time, and addressed to Parent and the Parent BoardMerry Land, in form and substance reasonably satisfactory to Parent Merry Land and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement.

Letters of Accountants. (a) Parent and the The Company will each shall use all commercially reasonable efforts to cause to be delivered to each other consents from their respective independent auditors, in form reasonably satisfactory to the recipient and customary in scope and substance for consents delivered by independent public accountants in connection with registration statements on Form S-4 under the Securities Act. (b) Parent shall use its reasonable best efforts to cause to be delivered to the Company and the Company Board two “"comfort” " letters of Deloitte & Touche Touche, LLP, Parent’s the Company's independent public accountants, one of the kind contemplated by the Statement of Auditing Standards with respect to Letters to Underwriters promulgated by the American Institute of Certified Public Accountants (the "AICPA Statement"), dated and delivered the date on which the Registration Statement shall become effective and one dated as of the Effective Time, and each addressed to the Company and the Company BoardParent, in form and substance reasonably satisfactory to the Parent, concerning the procedures undertaken by them with respect to the financial statements and information of the Company and its subsidiaries contained in the Registration Statement and the other matters contemplated by the AICPA Statement and otherwise reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement. (cb) The Company Parent shall use its all commercially reasonable best efforts to cause to be delivered to Parent and the Parent Board two “Company "comfort” " letters of KPMG Peat Marwick LLP, the Company’s Parent's independent public accountants, one of the kind contemplated by the AICPA Statement, dated and delivered the date on which the Registration Statement shall become effective and one as of the Effective Time, and each addressed to Parent and the Parent BoardCompany, in form and substance reasonably satisfactory to the Company, concerning 58 67 the procedures undertaken by them with respect to the financial statements and information of the Parent and its subsidiaries contained in the Registration Statement and the other matters contemplated by the AICPA Statement and otherwise reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement.

Letters of Accountants. (a) Parent and the Company will each use all reasonable efforts to cause to be delivered to each other consents from their respective independent auditors, in form reasonably satisfactory to the recipient and customary in scope and substance for consents delivered by independent public accountants in connection with registration statements on Form S-4 under the Securities Act. (b) Parent Merry Land shall use its reasonable best efforts to cause to be delivered to EQR on or before the Company and date of the Company Board two “mailing of the Proxy Statement, the "comfort” letters " letter of Deloitte & Touche LLPArthxx Xxxexxxx XXX, Parent’s Merry Land's independent public accountants, one of the kind contemplated by the Statement of Auditing Standards with respect to Letters to Underwriters promulgated by the American Institute of Certified Public Accountants (the "AICPA Statement"), dated and delivered the date on which the Registration Statement shall become effective and one dated as of the Effective Time, and addressed to the Company and the Company BoardEQR, in form and substance reasonably satisfactory to the Company EQR and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement. (cb) The Company EQR shall use its reasonable best efforts to cause to be delivered to Parent and Merry Land on or before the Parent Board two “date of the mailing of the Proxy Statement, the "comfort” letters " letter of KPMG Ernsx & Xoung LLP, the Company’s EQR's independent public accountants, one of the kind contemplated by the AICPA Statement, dated and delivered the date on which the Registration Statement shall become effective and one as of the Effective Time, and addressed to Parent and the Parent BoardMerry Land, in form and substance reasonably satisfactory to Parent Merry Land and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement.

Letters of Accountants. (a) Parent and the Company will each use all reasonable efforts to cause to be delivered to each other consents from their respective independent auditors, in form reasonably satisfactory to the recipient and customary in scope and substance for consents delivered by independent public accountants in connection with registration statements on Form S-4 under the Securities Act. (b) Parent Lexford shall use its reasonable best efforts to cause to be delivered to EQR on or before the Company and date of the Company Board two “mailing of the Proxy Statement, the "comfort” letters " letter of Deloitte Ernst & Touche Young, LLP, Parent’s Lexford's independent public accountants, one of the kind contemplated by the Statement of Auditing Standards with respect to Letters to Underwriters promulgated by the American Institute of Certified Public Accountants (the "AICPA Statement"), dated and delivered the date on which the Registration Statement shall become effective and one dated as of the Effective Time, and addressed to EQR, (i) in form and substance reasonably satisfactory to EQR and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement and (ii) confirming the Company information set forth in Schedule 5.8 to the Lexford Disclosure Letter. (b) EQR shall use its reasonable best efforts to cause to be delivered to Lexford on or before the date of the mailing of the Proxy Statement, the "comfort" letter of Ernst & Young LLP, EQR's independent public accountants, of the kind contemplated by the AICPA Statement, dated the date on which the Registration Statement shall become effective and as of the Company BoardEffective Time, and addressed to Lexford, in form and substance reasonably satisfactory to the Company Lexford and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement. (c) The Company shall use its reasonable best efforts to cause to be delivered to Parent and the Parent Board two “comfort” letters of KPMG LLP, the Company’s independent public accountants, one dated and delivered the date on which the Registration Statement shall become effective and one as of the Effective Time, and addressed to Parent and the Parent Board, in form and substance reasonably satisfactory to Parent and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement.

Letters of Accountants. (a) Parent and the Company will each use all reasonable efforts to cause to be delivered to each other consents from their respective independent auditors, in form reasonably satisfactory to the recipient and customary in scope and substance for consents delivered by independent public accountants in connection with registration statements on Form S-4 under the Securities Act. (b) Parent Merry Land shall use its reasonable best efforts to cause to be delivered to EQR on or before the Company and date of the Company Board two “mailing of the Proxy Statement, the "comfort” letters " letter of Deloitte & Touche LLPArthxx Xxxexxxx, Parent’s XXP, Merry Land's independent public accountants, one of the kind contemplated by the Statement of Auditing Standards with respect to Letters to Underwriters promulgated by the American Institute of Certified Public Accountants (the "AICPA Statement"), dated and delivered the date on which the Registration Statement shall become effective and one dated as of the Effective Time, and addressed to the Company and the Company BoardEQR, in form and substance reasonably satisfactory to the Company EQR and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement. (cb) The Company EQR shall use its reasonable best efforts to cause to be delivered to Parent and Merry Land on or before the Parent Board two “date of the mailing of the Proxy Statement, the "comfort” letters " letter of KPMG Ernst & Young LLP, the Company’s EQR's independent public accountants, one of the kind contemplated by the AICPA Statement, dated and delivered the date on which the Registration Statement shall become effective and one as of the Effective Time, and addressed to Parent and the Parent BoardMerry Land, in form and substance reasonably satisfactory to Parent Merry Land and reasonably customary in scope and substance for letters delivered by independent public accountants in connection with transactions such as those contemplated by this Agreement.