Common use of Officer’s Certification Clause in Contracts

Officer’s Certification. Pursuant to the Amended and Restated Credit Agreement dated as of July 27, 2015, the undersigned Responsible Officer of Hexion Inc. certifies that the information provided in this Borrowing Base Certificate to JPMorgan Chase Bank, N.A., as Administrative Agent, is true and correct based on the accounting records of Hexion Inc. and its subsidiaries. Gross A/R Ineligibles: (1) Non Perfected Security Interest Intercompany a Past Due >60 PDD b > 120 day terms b Credits Past Due b Cross Age c Non conforming -covenants/reps/warrants d Contra e Discounts, rebates, returns, deposits, etc f Bankruptcy g Ineligible Jurisdiction >$25MM h Xxxx-and-hold, consignment, etc i Chargebacks, debit memos, etc j No invoice k Commissions, service charges etc l Government (US) m Goods/services not provided/ FOB destination (Revenue Recognition) n Chattel paper, etc o Government (Foreign) p Concentration Cap @ 15% / 20% q Invalid, non-compliant to applicable laws r Subject to Foreign laws s Customer Financing> $10MM t Canada as Account Debtor u Non-Loan Party Account v Foreign Currency Exchange w Non-money purchase pension scheme (UK) x UK/Dutch moratorium y ARPA Ineligibles2 No ARPA (a) No marketable title (b) Invalid assignment/requires account debtor consent (c) Invalid ARPA (d) Returned A/R (e) Other ineligibles (TRE Receivables) Total Ineligibles Eligible A/R Dilution % > 5% per most recent FE Dilution Reserve Net Eligible A/R Advance Rate 85% 85% 85% 85% 1 Eligible Credit Agreement Reference 2 The criteria for determining ARPA ineligibility, specified below and listed herein, are identified within the definition of Eligible Intercompany Account Gross Inventory Add: In Transit Add: Revenue Recognition Adjustment Adjusted Gross Inventory Ineligibles: (1) Non Perfected Security Interest Inventory not RM, WIP or FG and Adj for RM recorded in WIP/FG a Unsaleable/not useable, out of spec b Slow moving, obsolete, defective etc c Non ordinary course of business d Consigned e Purchase Price Variance f Lower of Cost or Market g Violation of Fair Labor Standards h Not insured i Customer has possession j Non-governmental standards k Non-conforming with credit agreement l Tolling locations / Outside Processors m Ineligible Jurisdiction n Packaging, mandrels, tooling o Subject to IP rights of 3rd party p Commingled q Shrink/ Physical Inventory reserve r Inter-Company Profit s Non-money purchase pension scheme (UK) t UK/Dutch moratorium u Reclass of A/R due to FOB shipping terms OTG Inventory Reserve in FE In-Transit Sales Accrual in FE Other ineligibles Total Ineligibles Eligible Inventory before Advance Rate Lesser of (a) and (b): (a) Advance Rate 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% NOLV% per most recent appraisal 68.4% 76.0% 75.2% 35.6%

Officer’s Certification. Pursuant to the Second Amended and Restated Credit Agreement dated as of July 27, 2015Agreement, the undersigned Responsible Officer of Hexion Inc. Borrower certifies that the information provided in this Borrowing Base Certificate certificate to JPMorgan Chase Bank, N.A., as Administrative Agent, on behalf of Office Depot, Inc. is true accurate and correct based on complete in all material respects; provided that, with respect to information regarding third parties that does not relate to transactions between the accounting records Loan Parties and such third parties, such information shall be, to the best knowledge of Hexion Inc. such financial officer, accurate and its subsidiariescomplete in all material respects. Signature & Title The information presented herein is in respect of the Loan Parties (as defined in the Second Amended and Restated Credit Agreement referred to above). * The Borrowing Base Certificate is to be accompanied by the documentation outlined in Schedule 5.01(g). Gross A/R IneligiblesPuerto Rico Accounts Receivables per aging $ — Less ineligibles: Past Due > 60 Days Past Due Date — Past Due > 90 Days Past Invoice Date — Addback: BBB-/Baa3 ratings > 120 PDD and PID (1Capped at $25MM in aggregate) Non — Credit Balances Past Due — Cross-Age (50%) — Rebates — Contra Accounts — Contra Accounts Ineligible add-back (50% if - - - - avail >25%) — Charge Backs (Current) — Government Accounts — Unapplied Cash — Bankrupt/ Insolvent Accounts — Other (Per Terms of the Second Amended and Restated Credit Agreement) — Eligible Accounts Receivable $ — $ — $ — Less: Dilution Reserve — Eligible Accounts Receivable after Reserves $ — $ — $ — Advance rate 85.0 % 85.0 % 85.0 % Available Accounts Receivable $ — $ — $ — Gross Puerto Rico Credit Card Receivables $ — Less ineligibles: Fees and Discounts — Other (Per Terms of the Second Amended and Restated Credit Agreement) — Total ineligibles — — — Eligible Credit Card Receivables before Dilution Reserve $ — $ — $ — Dilution Reserve (in excess of 5.0%) — — — Eligible Credit Card Receivables after Dilution Reserves $ — $ — $ — Advance rate 90.0 % 90.0 % 90.0 % Available Credit Card Receivables $ — $ — $ — Gross Puerto Rico Uninvoiced Accounts Receivables $ — Less ineligibles: Other (Per Terms of the Second Amended and Restated Credit Agreement) — Total ineligibles — — — Eligible Puerto Rico Uninvoiced Accounts Receivables before Dilution Reserve $ — $ — $ — Dilution Reserve (in excess of 5.0%) — — — Eligible Puerto Rico Uninvoiced Accounts Receivables after Dilution Reserve $ — $ — $ — Advance rate 75.0 % 75.0 % 75.0 % Available Puerto Rico Uninvoiced Accounts Receivables $ — $ — $ — The information presented herein is in respect of the Loan Parties (as defined in the Second Amended and Restated Credit Agreement referred to above). * The Borrowing Base Certificate is to be accompanied by the documentation outlined in Schedule 5.01(g). Gross Puerto Rico Inventory per perpetual $ — Less ineligibles: Shrink Allowance — Global Ad Load — Inventory Located Off-site — Inventory In-transit from Vendors — Cash Discount Paid Deferral — Consignment Inventory — Customer-Specific Inventory — Samples — Inventory related Vendor Rebates — Perpetual/ GL Variance — Return to Vendor — Obsolete Reserve — Other (Per Terms of the Second Amended and Restated Credit Agreement) — Total ineligibles — — — Eligible Inventory $ — $ — $ — NOLV Rate per Appraisal [● ]** [● ]** 90% of NOLV7 [● ]** [● ]** Available Inventory $ — $ — $ — NOLV Rate per Appraisal 0.0 % 90% of NOLV 0.0 % 0.0 % Available LC Inventory $ — $ — $ — Gift Card Liability (50% Exposure) — Rent Reserve (2 Months during Level 3 Min. Aggregate Availability Period) — Other (Perfected Security Interest Intercompany a Past Due >60 PDD b > 120 day terms b Credits Past Due b Cross Age c Non conforming -covenants/reps/warrants d Contra e Discounts, rebates, returns, deposits, etc f Bankruptcy g Ineligible Jurisdiction >$25MM h Xxxx-and-hold, consignment, etc i Chargebacks, debit memos, etc j No invoice k Commissions, service charges etc l Government Not In Place) — Total Reserves $ — $ — $ — The information presented herein is in respect of the Loan Parties (US) m Goods/services not provided/ FOB destination (Revenue Recognition) n Chattel paper, etc o Government (Foreign) p Concentration Cap @ 15% / 20% q Invalid, non-compliant to applicable laws r Subject to Foreign laws s Customer Financing> $10MM t Canada as Account Debtor u Non-Loan Party Account v Foreign Currency Exchange w Non-money purchase pension scheme (UK) x UK/Dutch moratorium y ARPA Ineligibles2 No ARPA (a) No marketable title (b) Invalid assignment/requires account debtor consent (c) Invalid ARPA (d) Returned A/R (e) Other ineligibles (TRE Receivables) Total Ineligibles Eligible A/R Dilution % > 5% per most recent FE Dilution Reserve Net Eligible A/R Advance Rate 85% 85% 85% 85% 1 Eligible defined in the Second Amended and Restated Credit Agreement Reference 2 referred to above). * The criteria for determining ARPA ineligibilityBorrowing Base Certificate is to be accompanied by the documentation outlined in Schedule 5.01(g). ** The asterisks denote that confidential information of this Schedule has been omitted in reliance on Rule 24b-2 under the Securities Exchange Act of 1934, specified below as amended. The confidential information has been submitted separately to the Securities and listed herein, are identified within the definition of Eligible Intercompany Account Gross Inventory Add: In Transit Add: Revenue Recognition Adjustment Adjusted Gross Inventory Ineligibles: Exchange Commission. (1) Non Perfected Security Interest Inventory not RM, WIP or FG and Adj for RM recorded in WIP/FG a Unsaleable/not useable, out of spec b Slow moving, obsolete, defective etc c Non ordinary course of business d Consigned e Purchase Price Variance f Lower of Cost or Market g Violation of Fair Labor Standards h Not insured i Customer has possession j Non-governmental standards k Non-conforming with credit agreement l Tolling locations / Outside Processors m Ineligible Jurisdiction n Packaging, mandrels, tooling o Subject to IP rights of 3rd party p Commingled q Shrink/ Physical Inventory reserve r Inter-Company Profit s Non-money purchase pension scheme (UK) t UK/Dutch moratorium u Reclass of A/R due to FOB shipping terms OTG Inventory Reserve in FE In-Transit Sales Accrual in FE Other ineligibles Total Ineligibles Eligible Inventory before Advance Rate Lesser of (a) and (b): (a) Advance Rate 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% NOLV% per most recent appraisal 68.4% 76.0% 75.2% 35.6%000’s US$)

Officer’s Certification. Pursuant to the Fifth Amended and Restated Credit Agreement dated as of July 27May 1, 20152017, the undersigned Responsible Financial Officer of Hexion Inc. USG Corporation certifies that the information provided in this Borrowing Base Certificate certificate to JPMorgan Chase Bank, N.A., N.A. as Administrative Agent, Collateral Agent is true and correct based on the accounting records of Hexion Inc. and its subsidiariesUSG Corporation. Gross A/R IneligiblesUSG Corporation Name Title Net Aging Balance $ — Addback: General Accrual Reserves included in Aging $ — Total Aging Balance (including Accrual Reserves) $ — $ — $ — Less ineligibles: (1) Non Perfected Security Interest Intercompany — Non-first-priority perfected security interest a Past Due >— Non-Agent Liens b — Payment terms greater than 60 PDD b > 120 day terms b days c — Credits Past Due b Cross Age greater than 60 days past due, 90 days past invoice c Non — Credits written off or uncollectible c — Cross-Aged receivables (50%) d — Concentration limit 20% (35% if IG or otherwise noted) e — Non-conforming -covenants/reps/warrants d Contra e Discountsf — Non-ordinary course, rebatesno invoice, returnsprogress billing g — Needs further performance, deposits, etc f Bankruptcy g Ineligible Jurisdiction >$25MM h Xxxx-and-xxxx and hold, consignmentconsigment g — Sale on approval, etc sale and return, payments of i/r g — Non-shipped/delivered h — Returned uncollected i Chargebacks— Bankrupt, debit memosliquidation, reorg, defaulted A/R, etc j No invoice — Account debtor sold all assets k Commissions— Foreign obligors (non US or CAN) not permitted in 5% cap l — A/R not denominated / payable in US$ or C$ m — Government A/R n — Affiliate A/R or officer > $100k or non ordinary course o — Deductions , service charges counterclaim, disputes, offsets, etc l Government (US) m Goods/services not provided/ FOB destination (Revenue Recognition) n Chattel q — Promissory note, chattel paper, etc o Government (Foreign) p Concentration Cap @ 15% / 20% q Invalidr — Notice of Business Activities Report s — Reductions, nonadj, for unpaid re-compliant to applicable laws r Subject to Foreign laws s Customer Financing> $10MM t Canada as Account Debtor u Non-Loan Party Account v Foreign Currency Exchange w Non-money purchase pension scheme (UK) x UK/Dutch moratorium y ARPA Ineligibles2 No ARPA (a) No marketable title (b) Invalid assignment/requires account debtor consent (c) Invalid ARPA (d) Returned invoiced A/R t — Non-compliant with applicable laws u — Non-collateral Party payee v — Obligors with cash in advance / cash on delivery w — Other (eper terms of Credit Agreement) Other ineligibles x — Accrued sales & use taxes (TRE Receivables2) Total Ineligibles Eligible — A/R Dilution % > Reconciliation Items (2) — Total ineligibles: $ — $ — $ — Eligible Accounts Receivable before dilution reserve $ — $ — $ — Calculated Reserves * $ — Other Reserves $ — Total Reserves $ — $ — $ — Implied 5% per most recent FE Dilution $ — Dilution Reserve Net Required $ — Adjusted Eligible A/R Accounts Receivable: $ — Advance Rate 85rate 85.0 % 85Available Accounts Receivable $ — 5% 85% 85% 1 Eligible Credit Agreement Reference 2 The criteria Addback for determining ARPA ineligibility, specified below and listed herein, IG companies $ — Total Available Accounts Receivable * Interiors reserves are identified within the definition of Eligible Intercompany Account Gross Inventory Add: In Transit Add: Revenue Recognition Adjustment Adjusted Gross Inventory Ineligibles: (1) Non Perfected Security Interest Inventory not RM, WIP or FG and Adj for RM recorded included in WIP/FG a Unsaleable/not useable, out of spec b Slow moving, obsolete, defective etc c Non ordinary course of business d Consigned e Purchase Price Variance f Lower of Cost or Market g Violation of Fair Labor Standards h Not insured i Customer has possession j Non-governmental standards k Non-conforming with credit agreement l Tolling locations / Outside Processors m Ineligible Jurisdiction n Packaging, mandrels, tooling o Subject to IP rights of 3rd party p Commingled q Shrink/ Physical Inventory reserve r Inter-Company Profit s Non-money purchase pension scheme (UK) t UK/Dutch moratorium u Reclass of A/R due to FOB shipping terms OTG Inventory Reserve in FE In-Transit Sales Accrual in FE Other ineligibles Total Ineligibles Eligible Inventory before Advance Rate Lesser of (a) and (b): (a) Advance Rate 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% NOLV% per most recent appraisal 68.4% 76.0% 75.2% 35.6%Gypsum.

Officer’s Certification. Pursuant to the Second Amended and Restated Credit Agreement dated as of July 27January 7, 20152009, the undersigned Responsible Financial Officer of Hexion Inc. USG Corporation certifies that the information provided in this Borrowing Base Certificate certificate to JPMorgan Chase Bank, N.A., N.A. as Administrative Collateral Agent, is true and correct based on the accounting records of Hexion Inc. and its subsidiariesUSG Corporation. Gross USG Corporation Name Date Title Net Aging Balance $ — $ — $ — $ — Addback: General Accrual Reserves included in Aging — — — — Total Aging Balance (including Accrual Reserves) $ — $ — $ — $ — Less ineligibles: Foreign Obligors — — — — Credits Greater than 30 days past due, 90 days past invoice — — — — Cross-Aged Receivables (50%) — — — — Obligors with Cash in Advance terms — — — — Notes Receivable — — — — A/R Ineligiblesnot Denominated / Payable in USD — — — — Progress billing receivables — — — — Total ineligibles: $ — $ — $ — $ — Eligible Accounts Receivable before dilution reserve $ — $ — $ — $ — Dilution Percentage (1>5%) Non Perfected Security Interest Dilution Reserve $ $ — $ — $ — $ — Adjusted Eligible Accounts Receivable: $ — Advance rate 85.0 % Available Accounts Receivable $ — Raw Materials Per Perpetual $ — $ — $ — $ — Less Ineligibles and Inventory Reserves: Damaged, defective, return to vendor, discontinued, nonsalable — — — — Intercompany a Past Due >60 PDD b > 120 day terms b Credits Past Due b Cross Age c Non conforming -covenants/reps/warrants d Contra e Discounts, rebates, returns, deposits, etc f Bankruptcy g Ineligible Jurisdiction >$25MM h Xxxxprofits included in inventory — — — — Re-and-hold, consignment, etc i Chargebacks, debit memos, etc j No invoice k Commissions, service charges etc l Government (US) m Goods/services not provided/ FOB destination (Revenue Recognition) n Chattel paper, etc o Government (Foreign) p Concentration Cap @ 15% / 20% q Invalid, non-compliant to applicable laws r Subject to Foreign laws s Customer Financing> $10MM t Canada as Account Debtor u Non-Loan Party Account v Foreign Currency Exchange w Non-money purchase pension scheme (UK) x UK/Dutch moratorium y ARPA Ineligibles2 No ARPA stocking and delivery fees included in inventory — — — — Testing prototypes display items — — — — Shrink reserve (a) No marketable title (b) Invalid assignment/requires account debtor consent (c) Invalid ARPA (d) Returned A/R (e) Other ineligibles (TRE Receivables) Total Ineligibles — — — — Slow moving and obsolete reserve — — — — Vendor rebate reserve — — — — Eligible A/R Dilution % > 5% per most recent FE Dilution Reserve Net Eligible A/R Advance Rate 85% 85% 85% 85% 1 Eligible Credit Agreement Reference 2 The criteria for determining ARPA ineligibility, specified below and listed herein, are identified within the definition of Eligible Intercompany Account Gross Inventory Add: In Transit Add: Revenue Recognition Adjustment Adjusted Gross Inventory Ineligibles: (1) Non Perfected Security Interest Inventory not RM, WIP or FG and Adj for RM recorded in WIP/FG a Unsaleable/not useable, out of spec b Slow moving, obsolete, defective etc c Non ordinary course of business d Consigned e Purchase Price Variance f Lower of Cost or Market g Violation of Fair Labor Standards h Not insured i Customer has possession j Non-governmental standards k Non-conforming with credit agreement l Tolling locations / Outside Processors m Ineligible Jurisdiction n Packaging, mandrels, tooling o Subject to IP rights of 3rd party p Commingled q Shrink/ Physical Inventory reserve r Inter-Company Profit s Non-money purchase pension scheme (UK) t UK/Dutch moratorium u Reclass of A/R due to FOB shipping terms OTG Inventory Reserve in FE In-Transit Sales Accrual in FE Other ineligibles Total Ineligibles Eligible Inventory before Advance Rate Raw Materials — — — — Lesser of (a) and (b): (a) Advance Rate 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% 70.0% NOLV% per most recent appraisal 68.4% 76.0% 75.2% 35.6%of: