Common use of Preparation of the Financial Statements Clause in Contracts

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto, incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information No other financial statements are required to be stated included in the Registration Statement. The selected financial data and the summary financial information included in the Preliminary Prospectus and the Prospectus present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Registration Statement, the Preliminary Prospectus and the Prospectus. The In addition, if any pro forma financial statements of the Company and its subsidiaries and the related notes thereto are included in the Registration Statement, the Preliminary Prospectus and the Prospectus, such pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of each of the Company Transaction Entities and its consolidated their subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus present fairly the information required to be stated therein. Such financial statements comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required under applicable law or the rules and regulations of the Commission to be included or incorporated by reference in the Registration Statement and the Prospectus. The supporting schedules, if any, present selected historical operating and financial data set forth in or incorporated by reference in the Registration Statement and the Prospectus fairly in all material respects in accordance with GAAP presents the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in, or incorporated by reference in, the Registration Statement and the Prospectus. The pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in into the Registration Statement or the Prospectus, . Each of the Transaction Entities’ ratios of earnings to fixed charges set forth or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by in the rules Prospectus and regulations of in Exhibit 12 to the CommissionRegistration Statement have been calculated in compliance with Item 503(d) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in to the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of their operations, shareholdersstockholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesschedules incorporated by reference in the Registration Statement, if any, the Preliminary Prospectus and the Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated therein. No other financial statements are required to be included in the Registration Statement. The selected financial data and the summary financial information included in the Preliminary Prospectus and the Prospectus present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Registration Statement, the Preliminary Prospectus and the Prospectus. The In addition, if any pro forma financial statements of the Company and its subsidiaries and the related notes thereto are included in the Registration Statement, the Preliminary Prospectus and the Prospectus, such pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement or Statement, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The Each of the historical financial statements included or incorporated by reference in statements, including the notes thereto and supporting schedules, if any, of the Company, respectively, filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus, together with presents fairly the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries information provided as of and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the periods specifiedindicated. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Securities Act Regulations and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may involved (provided that unaudited interim financial statements are subject to year-end audit adjustments that are not expected to be expressly stated material in the related notes thereto. The aggregate and do not contain all footnotes required by GAAP); and any supporting schedules, if any, schedules included as part of the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as therein. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement. Each item of historical financial data relating to the operations, assets or liabilities of the dates indicatedCompany set forth in summary form in each of the preliminary prospectuses and the Prospectus fairly presents such information on a basis consistent with that of the complete financial statements contained in the Registration Statement. Except as included therein, no historical or pro forma financial statements are required to be included in the Registration Statement, the Disclosure Package or the Prospectus under the Securities Act or the Securities Act Regulations. The pro forma and pro forma as adjusted financial statements information and the related notes thereto notes, if any, included in the Registration Statement Statement, the Disclosure Package and the Prospectus, if any, present fairly the information shown therein, Prospectus have been properly compiled and prepared in all material respects in accordance with the Commission’s rules applicable requirements of the Securities Act and guidelines with respect to pro forma financial statements the Securities Act Regulations and have been properly compiled on present fairly the bases described information shown therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement Statement, the Disclosure Package or the Prospectus, or incorporated by reference therein, Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) ), if any, comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data Each of the Registration Statement, the Disclosure Package and the Prospectus discloses all material off-balance sheet transactions, arrangements, obligations (including contingent obligations), and other relationships of the Company with unconsolidated entities or other persons that may have a material current or future effect on the Company’s financial condition, changes in eXtensible Business Reporting Language incorporated by reference financial condition, results of operations, liquidity, capital expenditures, capital resources, or significant components of revenues or expenses. Except as disclosed in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents Prospectus, (a) neither the information called for Company nor any of its direct and indirect subsidiaries identified on Schedule 5 hereto (each, a “Subsidiary” and, collectively, the “Subsidiaries”) has incurred any material liabilities or obligations, direct or contingent, or entered into any material transactions other than in all material respects the ordinary course of business, (b) the Company has not declared or paid any dividends or made any distribution of any kind with respect to its Ordinary Shares or preferred shares (c) there has not been any change in the capital of the Company or any of its Subsidiaries, or, other than in the course of business, any grants under any share compensation plan, and (d) there has not been prepared any Material Adverse Change in accordance with the Commission's rules and guidelines applicable theretoCompany’s long-term or short-term debt. The Company represents that it has no direct or indirect subsidiaries other than those identified on Schedule 5 hereto.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such The financial statements of any other properties, businesses or entities (including, as applicable, combined or consolidated financial statements) and the related notes thereto that may be included or incorporated by reference in the Registration Statement, the Disclosure Package or the Prospectus after the date of this Agreement will present fairly in all material respects the financial position and results of operations and cash flows at the dates and for the periods indicated. The financial information of any other properties, businesses or entities (including, as applicable, combined or consolidated financial information) and the related notes thereto that may be included or incorporated by reference in the Registration Statement, the Disclosure Package or the Prospectus after the date of this Agreement will present fairly in all material respects the financial information shown therein at the dates and for the periods indicated. The supporting schedules included or incorporated by reference in the Registration Statement present fairly in all material respects the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement, any preliminary prospectus or the Prospectus. The supporting schedulesfinancial data under the captions or sub-captions, if anyas the case may be, present fairly “Selected Financial Data” contained in all material respects documents incorporated by reference in the Prospectus is presented in accordance with GAAP Item 301 of Regulation S-K and derived from the information required to be stated therein Company’s and the Operating Partnership’s audited and unaudited, as of applicable, financial statements contained or incorporated by reference in the dates indicatedRegistration Statement or included in annual reports on Form 10-K, quarterly reports on Form 10-Q and, if applicable, current reports on Form 8-K (in each case including any amendments thereto) filed by the Company and, if applicable, the Operating Partnership with the Commission. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable theretothereto in all material respects.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly in all material respects the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement, any preliminary prospectus or the Prospectus. The supporting schedulesfinancial data under the captions or sub-captions, if anyas the case may be, present fairly “Selected Financial Data” (or under any similar captions or sub-captions) contained in all material respects documents incorporated by reference in the Prospectus is presented in accordance with GAAP Item 301 of Regulation S-K and derived from the information required to be stated therein Company’s and the Operating Partnership’s audited and unaudited, as of applicable, financial statements contained or incorporated by reference in the dates indicatedRegistration Statement or included in annual reports on Form 10-K, quarterly reports on Form 10-Q and, if applicable, current reports on Form 8-K (in each case including any amendments thereto) filed by the Company and, if applicable, the Operating Partnership with the Commission. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable theretothereto in all material respects.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included in or incorporated by reference into the Registration Statement and included or incorporated by reference in the Disclosure Package and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretothereto or in the Preliminary Prospectus and the Prospectus. The supporting schedulesfinancial data set forth in the Prospectus under the captions “Summary—Summary Consolidated Historical Financial Data of OMH and its Subsidiaries” and “Summary—Summary Consolidated Historical Financial Data of SFC and its Subsidiaries” fairly present the information set forth therein on a basis consistent with that of the audited financial statements incorporated by reference into the Prospectus except as otherwise stated therein. The statistical and market-related data and forward-looking statements included in or incorporated by reference into the Prospectus are based on or derived from sources that the Company and its consolidated subsidiaries believe to be reliable and accurate in all material respects and represent their good faith estimates that are made on the basis of data derived from such sources. The pro forma condensed consolidated financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in each of the Preliminary Prospectus, if any, the Prospectus and the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with General Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of each of the Company Transaction Entities and its consolidated their subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus present fairly the information required to be stated therein. Such financial statements comply as to form in all material respects with the applicable accounting requirements of the Securities 1933 Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required under applicable law or the rules and regulations of the Commission to be included or incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus. The supporting schedulesselected historical operating and financial data set forth in or incorporated by reference in the Registration Statement, if any, present the General Disclosure Package and the Prospectus fairly in all material respects in accordance with GAAP presents the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in, or incorporated by reference in, the Registration Statement, the General Disclosure Package and the Prospectus. The pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in into the Registration Statement Statement, General Disclosure Package or Prospectus. Each of the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, Transaction Entities’ ratios of earnings to fixed charges set forth or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by in the rules General Disclosure Package and regulations of the CommissionProspectus and in Exhibit 12 to the Registration Statement have been calculated in compliance with Item 503(d) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities 1933 Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in to the Registration Statement Statement, the General Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedinvolved or the International Financial Reporting Standard, as applicable, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance in all material respects with the Commission's ’s rules and guidelines applicable thereto. Any pro forma financial statements included in the Preliminary Prospectus and the Prospectus include assumptions that provide a reasonable basis for presenting the significant effects attributable to the transactions and events described therein, the related pro forma adjustments give appropriate effect to those assumptions, and the pro forma adjustments reflect the proper application of those adjustments to the historical financial statement amounts in the pro forma financial statements included in the Preliminary Prospectus and the Prospectus. Any pro forma financial statements for any period included in the Preliminary Prospectus and the Prospectus comply as to form in all material respects with the applicable requirements of Regulation S-X under the Securities Act. No other financial statements are required to be included in the Registration Statement.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of each of the Company Transaction Entities and its consolidated their subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus present fairly the information required to be stated therein. Such financial statements comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required under applicable law or the rules and regulations of the Commission to be included or incorporated by reference in the Registration Statement and the Prospectus. The supporting schedules, if any, present selected historical operating and financial data set forth in or incorporated by reference in the Registration Statement and the Prospectus fairly in all material respects in accordance with GAAP presents the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in, or incorporated by reference in, the Registration Statement and the Prospectus. The pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in into the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in to the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries (including, without limitation, the Operating Partnership), as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated included in the Registration Statement or the Prospectus. Any historical financial data set forth in the Prospectus fairly presents the information set forth therein as on a basis consistent with that of the dates indicated. The pro forma audited financial statements and the related notes thereto included contained in the Registration Statement and the Prospectus, if any, . Any pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto set forth in the Prospectus and in the Registration Statement present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included No person who has been suspended or incorporated barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by reference thereinthe Public Company Accounting Oversight Board (including the rules and regulations promulgated by such entity, no historical the “PCAOB”), has participated in or pro forma otherwise aided in the preparation of, or audited, the financial statements or statements, supporting schedules are required to be included or incorporated by reference in other financial data filed with the Commission as a part of the Registration Statement or and included in the Prospectus under (it being agreed that the Securities Actforegoing representation is made only to the Company’s knowledge with respect to any person that is not a director, officer or employee of the Company or any of its subsidiaries). All disclosures contained in the Registration Statement Statement, the Prospectus or the Prospectusany Prospectus Supplement, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in of the Registration Statement and the ProspectusIssuer, together with the related schedules and notes, included or incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus present fairly fairly, in all material respects respects, the consolidated financial position of the Company Issuer and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified, subject, in the case of unaudited interim statements, to normal year-end adjustments. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities 1933 Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesfinancial statements of the businesses or properties acquired or proposed to be acquired, if any, included or incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as of the dates indicatedindicated and their consolidated financial position, the results of their respective operations and the changes in their respective cash flows as of and for the periods specified, have been prepared in conformity with GAAP applied on a consistent basis and otherwise have been prepared in accordance with the financial statement requirements of Rule 3-05 or Rule 3-14 of Regulation S-X, as applicable, in each case, in all material respects and except as may be expressly stated in the related notes thereto. The summary financial information included or incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus present fairly, in all material respects, the information shown therein and have been compiled on a basis consistent with that of the audited financial statements included in the Registration Statement, the General Disclosure Package and the Prospectus. The pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, if any, Prospectus present fairly the information shown therein, therein and have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used information prepared in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to thereinaccordance with Regulation S-X in all material respects. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting related schedules and notes are required to be included or incorporated by reference in the Registration Statement or Statement, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement General Disclosure Package or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement Statement, the Prospectus and the Prospectus General Disclosure Package fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedinvolved or International Financial Reporting Standard, as applicable, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance in all material respects with the Commission's ’s rules and guidelines applicable thereto. Any pro forma financial statements included in the Preliminary Prospectus and the Prospectus include assumptions that provide a reasonable basis for presenting the significant effects attributable to the transactions and events described therein, the related pro forma adjustments give appropriate effect to those assumptions, and the pro forma adjustments reflect the proper application of those adjustments to the historical financial statement amounts in the pro forma financial statements included in the Preliminary Prospectus and the Prospectus. Any pro forma financial statements for any period included in the Preliminary Prospectus and the Prospectus comply as to form in all material respects with the applicable requirements of Regulation S-X under the Securities Act. No other financial statements are required to be included in the Registration Statement.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Preliminary Prospectus, together with the related schedules Time of Sale Prospectus and notes, the Prospectus present fairly in all material respects the consolidated (A) financial position of the Company and its subsidiaries (including, without limitation, the Operating Partnership), (B) the consolidated financial position of ARC Income Properties, LLC and its subsidiaries and (C) the consolidated financial position of ARC Income Properties III, LLC and its subsidiary, as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated included in the Registration Statement or any Applicable Prospectus. The historical financial data set forth in each Applicable Prospectus under the caption “Prospectus Summary—Summary Selected Financial Data,” under the caption “Capitalization,” and under the caption “Selected Financial Data” fairly present the information set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement and each Applicable Prospectus. The pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto included under the caption “Prospectus Summary—Summary Selected Financial Data,” under the caption “Capitalization,” and under the caption “Selected Financial Data” and elsewhere in the Prospectus and in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included No person who has been suspended or incorporated barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by reference thereinthe PCAOB, no historical has participated in or pro forma otherwise aided the preparation of, or audited, the financial statements or statements, supporting schedules are required to be included or incorporated by reference in other financial data filed with the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (Commission as such term is defined by the rules and regulations a part of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and included in any Applicable Prospectus (it being agreed that the Prospectus fairly presents foregoing representation is made only to the information called for in all material respects and has been prepared in accordance Company’s knowledge with respect to any person that is not a director, officer or employee of the Commission's rules and guidelines applicable theretoCompany or any of its subsidiaries).

Preparation of the Financial Statements. The consolidated financial statements included or of the Company, together with related notes and schedules as incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position and the results of operations and cash flows of the Company and its consolidated subsidiaries as of and subsidiaries, at the indicated dates indicated and the statement of operations, shareholders’ equity and cash flows for the indicated periods specified(subject, in the case of unaudited statements, to normal year-end audit adjustments). Such financial statements and supporting related schedules have been prepared in accordance with U.S. generally accepted principles of accounting, as in effect at the time of filing, consistently applied throughout the periods involved, except as disclosed therein, and all adjustments necessary for a fair presentation of results for such periods have been made (subject (i) to such adjustments to accounting standards and practices as are noted therein, and (ii) in the case of unaudited interim statements, to (A) normal recurring adjustments (B) the exclusion of financial statement footnotes, and (C) the information being presented in a condensed or summary manner). The summary financial and statistical data included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have therein and such data has been prepared in all material respects in accordance compiled on a basis consistent with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, presented therein and the assumptions used in books and records of the preparation thereof are reasonable Company. The statistical, industry-related and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be market-related information included or incorporated by reference in the Registration Statement or and the Prospectus under are based on or derived from sources which the Securities ActCompany reasonably and in good faith believes are reliable and accurate and the Company has obtained the written consent to the use of such data from such sources to the extent required. The other financial data set forth or incorporated by reference in the Registration Statement and the Prospectus is accurately presented in all material respects and prepared on a basis consistent with the financial statements and books and records of the Company. The Company and its subsidiaries do not have any material liabilities or obligations, direct or contingent (including any off-balance sheet obligations or any “variable interest entities” as that term is used in Accounting Standards Codification Paragraph ▇▇▇-▇▇-▇▇-▇▇), not disclosed in the Registration Statement and the Prospectus which are required to be disclosed in the Registration Statement and the Prospectus. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding Prospectus that contain “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply comply, in all material respects respects, with Regulation G of under the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included in or incorporated by reference into the Registration Statement and included or incorporated by reference in the Disclosure Package and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretothereto or in the Preliminary Prospectus and the Prospectus. The supporting schedulesfinancial data set forth in the Prospectus under the captions “Summary—Summary Consolidated Historical Financial Data of OMH and its Subsidiaries” and “Summary—Summary Consolidated Historical Financial Data of OMFC and its Subsidiaries” fairly present the information set forth therein on a basis consistent with that of the audited financial statements incorporated by reference into the Prospectus except as otherwise stated therein. The statistical and market-related data and forward-looking statements included in or incorporated by reference into the Prospectus are based on or derived from sources that the Company and its consolidated subsidiaries believe to be reliable and accurate in all material respects and represent their good faith estimates that are made on the basis of data derived from such sources. The pro forma condensed consolidated financial statements of (i) the Company and its subsidiaries and (ii) the Guarantor and its subsidiaries and the related notes thereto included or incorporated by reference, if anyin each case, in each of the Preliminary Prospectus, the Prospectus and the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position and the results of operations and changes in financial position of the Company and its consolidated subsidiaries as of and Subsidiaries at the respective dates indicated and the statement of operations, shareholders’ equity and cash flows or for the respective periods therein specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly the information required to be stated therein. Such financial statements and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and related notes have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated set forth in the related notes thereto, and provided that the unaudited financial statements are subject to normal year end and audit adjustments and may not contain certain footnotes as permitted by the applicable rules of the Commission. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated therein as of included in or incorporated in the dates indicatedRegistration Statement. The pro forma financial statements and statements, together with the related notes thereto notes, included in the Registration Statement and the Prospectus, if any, Prospectus comply in all material respects with Regulation S-X. The pro forma and any pro forma as adjusted financial information and the related notes included or incorporated by reference in the Registration Statement and Prospectus have been properly compiled and prepared in accordance with the applicable requirements of Rule 11-02 of Regulation S-X and present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as The summary and selected financial data included or incorporated by reference therein, no historical or pro forma in the Prospectus fairly present in all material respects the information shown therein as at the respective dates and for the respective periods specified and are derived from the consolidated financial statements filed with the Commission as a part of or supporting schedules are required to be included or incorporated by reference in the Registration Statement or and the Prospectus under the Securities Actand other financial information. All disclosures information contained in the Registration Statement or and the Prospectus, or incorporated by reference therein, Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commissionin Regulation G) comply complies in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities ActK, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included in or incorporated by reference into the Registration Statement and included or incorporated by reference in the Disclosure Package and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretothereto or in the Preliminary Prospectus and the Prospectus. The supporting schedulesfinancial data set forth in the Prospectus under the captions “Summary—Summary Consolidated Historical Financial Data of OMH and its Subsidiaries” and “Summary—Summary Consolidated Historical Financial Data of SFC and its Subsidiaries” fairly present the information set forth therein on a basis consistent with that of the audited financial statements incorporated by reference into the Prospectus except as otherwise stated therein. The statistical and market-related data and forward-looking statements included in or incorporated by reference into the Prospectus are based on or derived from sources that the Company and its consolidated subsidiaries believe to be reliable and accurate in all material respects and represent their good faith estimates that are made on the basis of data derived from such sources. The pro forma condensed consolidated financial statements of (i) the Company and its subsidiaries and (ii) the Guarantor and its subsidiaries and the related notes thereto included or incorporated by reference, if anyin each case, in each of the Preliminary Prospectus, the Prospectus and the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Time of Sale Prospectus and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholdersstockholders’ equity and cash flows of the Company for the periods specified. Such ; said financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto, and the requirements of Regulation S-X of the Commission. All disclosures contained or incorporated by reference in the Time of Sale Prospectus and the Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply with Regulation G under the Exchange Act and Item 10 of Regulation S-K under the Securities Act, to the extent applicable. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma selected financial statements data and the related notes thereto summary financial information included in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements therein and have been properly compiled on a basis consistent with that of the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to audited financial statements included therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the Time of Sale Prospectus or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement Act or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference included in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus fairly presents present the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto. The financial data set forth under the captions “Summary Financial Data”, “Selected Financial Data,” “Capitalization,” “Dilution,” and elsewhere in the Registration Statement and each Applicable Prospectus, and incorporated by reference therein fairly present the information set forth therein on a basis materially consistent with that of the audited financial statements contained in the Registration Statement and each Applicable Prospectus.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries the Subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and Any supporting schedules included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus comply as present fairly the information required to form in all material respects with the applicable accounting requirements of the Securities Act be stated therein. Such financial statements and supporting schedules have been prepared in conformity with United States generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto, and are in compliance with Regulation S-X promulgated under the Securities Act. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included amounts incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus under the caption “Management’s Discussion and Analysis of Financial Condition and Results of Operations” are accurately computed, fairly present the information shown therein and have been determined on a basis consistent with the financial statements incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required under applicable law or the rules and regulations of the Commission to be included or incorporated by reference in the Registration Statement or Statement, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or General Disclosure Package and the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive financial data in eXtensible Business Reporting Language set forth or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus under the captions “Capitalization” and “Selected Financial Data” fairly presents present the information called for set forth therein on a basis consistent with that of the financial statements contained or incorporated by reference in all material respects the Registration Statement, the General Disclosure Package and has been prepared the Prospectus when read in accordance conjunction with the Commission's rules and guidelines applicable theretotextual information included in those sections.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement Statement, the Disclosure Package and the Prospectus, if any, present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities ActAct or the Securities Act Regulations. All disclosures contained in the Registration Statement Statement, the Disclosure Package or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act Regulations and Item 10 of Regulation S-K of the Securities ActAct Regulations, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States States, (“"U.S. GAAP”") applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated included in the Registration Statement. The financial data set forth in the Prospectus under the captions "Summary-Summary Consolidated Financial Data," "Selected Consolidated Financial Data" and "Capitalization" fairly present the information set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement other than the absence of footnotes. The pro forma financial statements and pro forma as adjusted consolidated balance sheet data of the Company and its subsidiaries and the related notes thereto included under the caption "Summary--Summary Consolidated Financial Data," "Selected Consolidated Financial Data" and elsewhere in the Prospectus and in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s 's rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or No other pro forma financial statements or supporting schedules are information is required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of pursuant to Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.X.

Preparation of the Financial Statements. The historical financial statements (including the related notes and supporting schedules) included or incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus, the Time of Sale Information and the Prospectus, together with the related schedules Prospectus (and notes, any amendment or supplement thereto) present fairly in all material respects the consolidated financial position condition and results of operations of the Company and its consolidated subsidiaries as of and entities purported to be shown thereby on the basis stated therein, at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act indicated, and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the summary historical financial and operating information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included set forth or incorporated by reference in the Registration Statement or Statement, the Preliminary Prospectus, the Time of Sale Information and the Prospectus under (and any amendment or supplement thereto) is presented fairly in all material respects and prepared on a basis consistent with the Securities Actaudited and unaudited historical financial statements from which it has been derived. All disclosures The other financial and statistical data contained in the Registration Statement or the Prospectus, or incorporated by reference thereinin the Registration Statement, the Preliminary Prospectus, the Time of Sale Information or the Prospectus (and any amendment or supplement thereto) are accurately and fairly presented and prepared on a basis consistent with the financial statements and books and records of the Company and its Subsidiaries. The Copano Parties do not have any (i) off-balance sheet arrangements, as defined in Item 303(a)(4)(ii) of Regulation S-K under the Exchange Act, or (ii) other liabilities or obligations, direct or contingent, that are material to the Company and its Subsidiaries taken as a whole that are not described in the Registration Statement, the Preliminary Prospectus, the Time of Sale Information or the Prospectus; and all disclosures contained or incorporated by reference in the Registration Statement, the Preliminary Prospectus, the Time of Sale Information or the Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of their operations, shareholdersstockholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesschedules incorporated by reference in the Registration Statement, if any, the Preliminary Prospectus and the Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated therein. No other financial statements are required to be included in the Registration Statement. The selected financial data and the summary financial information included in the Preliminary Prospectus and the Prospectus present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Registration Statement, the Preliminary Prospectus and the Prospectus. The In addition, if any pro forma financial statements of the Company and its subsidiaries and the related notes thereto are included in the Registration Statement, the Preliminary Prospectus and the Prospectus, such pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements of the Company and its subsidiaries included or and incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Applicable Prospectuses present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesfinancial statements of Care Capital Properties, if anyInc. (“CCP”) and its subsidiaries filed by the Company on Form 8-K/A included and incorporated by reference in the Registration Statement and the Applicable Prospectuses, to the knowledge of the Company, present fairly the consolidated financial position of CCP and its subsidiaries as of and at the dates indicated and the results of their operations and cash flows for the periods specified. To the knowledge of the Company, such financial statements of CCP have been prepared in all material respects conformity with U.S. generally accepted accounting principles applied on a consistent basis throughout the periods involved, except as may be expressly stated in accordance with GAAP the information related notes thereto. No other financial statements or supporting schedules of the Company and its subsidiaries are required to be stated included or incorporated by reference in the Registration Statement or any Applicable Prospectus. The financial data set forth in each Applicable Prospectus under the column labeled “Actual” under the caption “Capitalization” fairly present the information set forth therein as of the dates indicateddate referenced therein on a basis consistent with that of the financial statements of the Company and its subsidiaries incorporated by reference in the Registration Statement and each Applicable Prospectus. The pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, if any, Applicable Prospectuses present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, any Applicable Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the or any Applicable Prospectus fairly presents the required information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information No other financial statements are required to be stated included in the Registration Statement. The selected financial data and the summary financial information included in the Preliminary Prospectus and the Prospectus present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Registration Statement, the Preliminary Prospectus and the Prospectus. The In addition, if any pro forma financial statements of the Company and its subsidiaries and the related notes thereto are included in the Registration Statement, the Preliminary Prospectus and the Prospectus, such pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included of the Company filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and The supporting schedules of the Company included or incorporated by reference in the Registration Statement present fairly the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedulesschedules of the Company are required to be included or incorporated by reference in the Registration Statement. To the knowledge of the Company, if any, the financial statements of ANS filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Disclosure Package and the Prospectus present fairly the consolidated financial position of ANS and its subsidiaries as of and at the dates indicated and the results of their operations and cash flows for the periods specified. To the knowledge of the Company, the supporting schedules of ANS included or incorporated by reference in all material respects in accordance with GAAP the Registration Statement present fairly the information required to be stated therein as therein. To the knowledge of the dates indicatedCompany, such financial statements and supporting schedules of ANS comply as to form with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules of ANS are required to be included or incorporated by reference in the Registration Statement. The financial data set forth in each of the Statutory Prospectus and the Prospectus under the caption “Capitalization” fairly present the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement. The pro forma combined financial statements of the Company and its subsidiaries and the related notes thereto included incorporated by reference in each of the Statutory Prospectus, the Prospectus and the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements of the Company, together with the related schedules and notes thereto, included or incorporated by reference in the Registration Statement Statement, Prospectus Supplement and the ProspectusProspectus (the “Financial Statements”), together comply in all material respects with the related schedules applicable requirements of the Securities Act and notesthe Exchange Act, as applicable, and present fairly in all material respects (i) the consolidated financial position condition of the Company and its consolidated subsidiaries as of and at the dates indicated and (ii) the statement consolidated results of operations, shareholdersstockholders’ equity and changes in cash flows of the Company for the periods therein specified. Such ; and such financial statements and supporting related schedules and notes thereto have been prepared in conformity with United States generally accepted accounting principles, consistently applied throughout the periods involved (except as otherwise stated therein and subject, in the case of unaudited financial statements, to the absence of footnotes and normal year-end adjustments) and in accordance with the requirements of Regulation S-X. The financial data set forth under the captions “Summary Historical Financial Data” and “Selected Financial Data” included or incorporated by reference in the Registration Statement Statement, Prospectus Supplement and the Prospectus comply as to form in all material respects has been prepared on a basis consistent with the applicable accounting requirements that of the Securities Act Financial Statements and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein financial position and results of operations of the Company as of the respective dates and for the respective periods indicated. The pro forma There are no other financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no (historical or pro forma financial statements or supporting schedules are forma) that would be required to be included or incorporated by reference in the Registration Statement or Statement, Prospectus Supplement and the Prospectus under the Securities Act. All Prospectus; and all disclosures contained in the Registration Statement or Statement, Prospectus Supplement and the Prospectus, or incorporated by reference therein, Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 10(e) of Regulation S-K of under the Securities Act, to the extent applicable, and present fairly the information shown therein and the Company’s basis for using such measures. The interactive data in eXtensible Business Reporting Language incorporated by reference No forward-looking statement (within the meaning of Section 27A of the Act and Section 21E of the Exchange Act) contained in the Registration Statement Statement, Prospectus Supplement and the Prospectus fairly presents the information called for in all material respects and has been prepared made or reaffirmed without a reasonable basis or has been disclosed in accordance with the Commission's rules and guidelines applicable theretoother than good faith.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries subsidiaries, as the case may be, as of and at the dates indicated and the statement results of their respective operations, shareholders’ equity comprehensive income and cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus present fairly the information required to be stated therein. Such financial statements and supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, financial data included or incorporated by reference in the preliminary prospectus and the Prospectus under the caption “Capitalization” fairly present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma consolidated financial statements of the Company and the related notes thereto its subsidiaries included in the Registration Statement or incorporated by reference in the preliminary prospectus, the Prospectus and the Prospectus, if any, Registration Statement present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the any pro forma adjustments used therein are appropriate to give effect to the transactions and circumstances referred to thereintherein and any such pro forma adjustments have been properly applied to the historical amounts in the computation or compilation of such pro forma financial statements. Except as included All of the disclosures contained in or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in into the preliminary prospectus and the Prospectus and the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language No other financial statements (pro forma or otherwise) or supporting schedules are required to be included or incorporated by reference in the Registration Statement and or the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretopreliminary prospectus or prospectus.

Preparation of the Financial Statements. The Each of the historical financial statements included or incorporated by reference in statements, including the notes thereto and supporting schedules, if any, of the Company, respectively, filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus, together with presents fairly the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries information provided as of and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the periods specifiedindicated. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Securities Act Regulations and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may involved (provided that unaudited interim financial statements are subject to year-end audit adjustments that are not expected to be expressly stated material in the related notes thereto. The aggregate and do not contain all footnotes required by GAAP); and any supporting schedules, if any, schedules included as part of the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as therein. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement. Each item of historical financial data relating to the operations, assets or liabilities of the dates indicatedCompany set forth in summary form in each of the preliminary prospectuses and the Prospectus fairly presents such information on a basis consistent with that of the complete financial statements contained in the Registration Statement. Except as included therein, no historical or pro forma financial statements are required to be included in the Registration Statement, the Disclosure Package or the Prospectus under the Securities Act or the Securities Act Regulations. The pro forma and pro forma as adjusted financial statements information and the related notes thereto notes, if any, included in the Registration Statement Statement, the Disclosure Package and the Prospectus, if any, present fairly the information shown therein, Prospectus have been properly compiled and prepared in all material respects in accordance with the Commission’s rules applicable requirements of the Securities Act and guidelines with respect to pro forma financial statements the Securities Act Regulations and have been properly compiled on present fairly the bases described information shown therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Each of the Registration Statement, the Disclosure Package and the Prospectus discloses all material off-balance sheet transactions, arrangements, obligations (including contingent obligations), and other relationships of the Company with unconsolidated entities or other persons that may have a material current or future effect on the Company’s financial condition, changes in financial condition, results of operations, liquidity, capital expenditures, capital resources, or significant components of revenues or expenses. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference disclosed in the Registration Statement or Statement, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or Disclosure Package and the Prospectus, (a) neither the Company nor any of its direct and indirect subsidiaries identified on Schedule E hereto (each, a “Subsidiary” and, collectively, the “Subsidiaries”) has incurred any material liabilities or incorporated by reference thereinobligations, regarding “non-GAAP financial measures” direct or contingent, or entered into any material transactions other than in the ordinary course of business, (as such term is defined by b) the rules and regulations Company has not declared or paid any dividends or made any distribution of any kind with respect to its Ordinary Shares, (c) there has not been any change in the capital of the CommissionCompany or any of its Subsidiaries, or, other than in the course of business, any grants under any stock compensation plan, and (d) comply there has not been any Material Adverse Change in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation SCompany’s long-K of the Securities Act, to the extent applicableterm or short-term debt. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and Company represents that it has been prepared in accordance with the Commission's rules and guidelines applicable theretono direct or indirect subsidiaries other than those identified on Schedule E hereto.

Preparation of the Financial Statements. The consolidated financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, of Vertiv Holdings, LLC and its subsidiaries prior to the Business Combination (as defined in the Registration Statement, the Pricing Disclosure Package and the Prospectus), and the Company and its subsidiaries following the Business Combination (as defined in the Registration Statement, the Pricing Disclosure Package and the Prospectus), in each case, included in in the Registration Statement, the Pricing Disclosure Package and the Prospectus comply in all material respects with the applicable requirements of the Securities Act and the Exchange Act, as applicable, and fairly present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated and any supporting schedules included in the related notes thereto. The supporting schedules, if any, Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as of (collectively, the dates indicated. The pro forma financial statements “Historical Financial Statements”); and the related notes thereto other financial information included in the Registration Statement Statement, the Pricing Disclosure Package and the ProspectusProspectus has been derived from the accounting records of Vertiv Holdings, if anyLLC and its subsidiaries and the Company and its consolidated subsidiaries, present as applicable, and presents fairly the information shown therein, have been prepared in all material respects the information shown thereby. The financial data set forth in accordance with the Commission’s rules Registration Statement under the captions “Summary historical consolidated and guidelines with respect to pro forma combined financial statements and have other data” and “Selected historical consolidated financial information of Vertiv Holdings and Vertiv Holdings Co” has been properly compiled on derived from the bases described thereinaccounting records of Vertiv Holdings, LLC and its subsidiaries and the Company and its consolidated subsidiaries, as applicable, and fairly presents in all material respects the assumptions used in information set forth therein on a basis consistent with that of the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included audited Historical Combined Financial Statements contained or incorporated by reference in the Registration Statement, except as otherwise noted therein, no historical or pro forma financial statements or supporting schedules are required to be ; all disclosures included or incorporated by reference in the Registration Statement or Statement, the Pricing Disclosure Package and the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive Nothing has come to the attention of the Company that has caused the Company to believe that the statistical and market-related data included in eXtensible Business Reporting Language incorporated by reference in each of the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus fairly presents the information called for is not based on or derived from sources that are reliable and accurate in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretorespects.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules notes and notesschedules, present fairly to be included in the Prospectus and in the Registration Statement fairly, in all material respects respects, present the consolidated financial position and the results of operations and changes in financial position of the Company and its consolidated subsidiaries as of and at the respective dates indicated and the statement of operations, shareholders’ equity and cash flows or for the respective periods therein specified. Such financial statements and supporting related notes and schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity accordance with the generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, involved except as may be expressly stated set forth in the related notes theretoto be included in the Registration Statement and Prospectus. The supporting schedulesfinancial statements, if any, present fairly in all material respects in accordance together with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto and schedules, to be included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared Prospectus comply in all material respects with Regulation S-X. No other financial statements or supporting schedules or exhibits are required by Regulation S-X to be described or included in the Registration Statement or the Prospectus. The pro forma and pro forma as adjusted financial information and the related notes included in the Registration Statement and the Prospectus have been properly compiled and prepared in accordance with the Commission’s rules applicable requirements of Rule 11-02 of Regulation S-X and guidelines with respect to pro forma financial statements and have been properly compiled on present fairly, in all material respects, the bases described information shown therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma The summary and selected financial statements or supporting schedules are required data to be included or incorporated by reference in the Prospectus and the Registration Statement fairly present, in all material respects, the information shown therein as at the respective dates and for the respective periods specified and are derived from the audited financial statements to be set forth in the Registration Statement or and the Prospectus under the Securities Actand other financial information. All disclosures information contained in the Registration Statement or Statement, the Prospectus, or incorporated by reference therein, General Disclosure Package and the Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commissionin Regulation G) comply in all material respects complies with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities ActK, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements of the Company, together with the related notes, included or incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesfinancial data of the Company set forth in the Registration Statement, if anythe Pricing Disclosure Package and the Prospectus fairly present in all material respects the information set forth therein on a basis consistent with that of the audited financial statements contained or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus. The financial statements of the Acquired Battery Business, together with the related notes, included or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus present fairly in all material respects the financial position of the Acquired Battery Business as of and at the dates indicated and the results of their operations and cash flows for the periods specified. Such financial statements have been prepared in accordance conformity with GAAP applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The financial data of the Acquired Battery Business set forth or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus fairly present in all material respects the information required to be stated set forth therein on a basis consistent with that of the audited financial statements contained or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus. The financial statements of the Acquired Autocare Business, together with the related notes, included or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus present fairly in all material respects the financial position of the Acquired Autocare Business as of and at the dates indicatedindicated and the results of their operations and cash flows for the periods specified. Such financial statements have been prepared in conformity with GAAP applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The financial data of the Acquired Autocare Business set forth or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus fairly present in all material respects the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement, the Pricing Disclosure Package and the Prospectus. The pro forma combined condensed financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus, if any, Prospectus present fairly in all material respects the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented in all material respects on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial The statistical and market-related data and forward-looking statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or Statement, the Pricing Disclosure Package and the Prospectus under are based on or derived from sources that the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules Company and regulations of the Commission) comply its subsidiaries believe to be reliable and accurate in all material respects with Regulation G and represent their good faith estimates that are made on the basis of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicabledata derived from such sources. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in all material respects in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The audited consolidated financial statements included or incorporated by reference and related notes of the Company and its consolidated subsidiaries contained in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus, together with Prospectus (the related schedules and notes, “Company Financial Statements”) present fairly in all material respects the consolidated financial position position, results of operations and cash flows of the Company and its consolidated subsidiaries subsidiaries, as of the respective dates and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated involved and the requirements of Regulation S-X. (ii) The audited consolidated financial statements and related notes of PHC and its consolidated subsidiaries contained in the related notes thereto. The supporting schedulesRegistration Statement, if any, the Time of Sale Prospectus and the Prospectus (the “PHC Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of PHC and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with GAAP applied on a consistent basis throughout the information required to be stated therein periods involved and the requirements of Regulation S-X. (iii) The audited consolidated financial statements and related notes of YFCS contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus (the “YFCS Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of YFCS and its consolidated subsidiaries, as of the respective dates indicated. The pro forma financial statements and for the related notes thereto included in the Registration Statement respective periods to which they apply and the Prospectus, if any, present fairly the information shown therein, have been prepared in accordance with GAAP applied on a consistent basis throughout the periods involved and the requirements of Regulation S-X. (iv) The audited consolidated financial statements and related notes of HHC Delaware and its consolidated subsidiaries contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus (the “MeadowWood Financial Statements” and together with the Company Financial Statements, the PHC Financial Statements, and the YFCS Financial Statements, the “Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of HHC Delaware and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with GAAP applied on a consistent basis throughout the periods involved and the requirements of Regulation S-X. (v) The financial data set forth under the captions “Summary—Summary Historical Condensed Consolidated Financial Data and Unaudited Pro Forma Condensed Consolidated Financial Data” and “Selected Historical Financial Information” in the Registration Statement, the Time of Sale Prospectus and the Prospectus has been prepared on a basis consistent with that of the Financial Statements and fairly and accurately present in all material respects the financial position and results of operations of the Company, PHC, YFCS and HHC Delaware, as applicable. (vi) The unaudited pro forma financial information and related notes contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus under the caption “Unaudited Pro Forma Condensed Combined Financial Information” have been prepared in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and requirements of Regulation S-X have been properly compiled presented on the bases described therein, and the give effect to assumptions used in the preparation thereof are on a reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein. (vii) The financial, no historical or pro forma financial statistical and market and industry data and forward-looking statements or supporting schedules are required to be included or incorporated by reference in (within the Registration Statement or the Prospectus under meaning of Section 27A of the Securities Act. All disclosures Act and Section 21E of the Exchange Act contained in the Registration Statement or Statement, the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations Time of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Sale Prospectus and the Prospectus are fairly presents the information called for and accurately presented in all material respects and has been prepared in accordance with are based on or derived from sources that the Commission's rules Company believes to be reliable and guidelines applicable theretoaccurate.

Preparation of the Financial Statements. The consolidated financial statements included or of the Company, together with related notes and schedules as incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position and the consolidated results of operations and cash flows of the Company and its consolidated subsidiaries as of and subsidiaries, at the indicated dates indicated and the statement of operations, shareholders’ equity and cash flows for the indicated periods specified(subject in the case of unaudited statements, to normal year-end audit adjustments). Such consolidated financial statements and supporting related schedules have been prepared in accordance with U.S. generally accepted principles of accounting, consistently applied throughout the periods involved, except as disclosed therein, and all adjustments necessary for a fair presentation of results for such periods have been made (subject (i) to such adjustments to accounting standards and practices as are noted therein, and (ii) in the case of unaudited interim statements, to (A) normal recurring adjustments, (B) the exclusion of financial statement footnotes, and (C) the information being presented in a condensed or summary manner). The other financial and statistical data included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have therein and such data has been prepared in all material respects in accordance compiled on a basis consistent with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, presented therein and the assumptions used in books and records of the preparation thereof are reasonable Company. The statistical, industry-related and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference thereinmarket-related data, no historical or pro forma financial statements or supporting schedules are required to be if any, included or incorporated by reference in the Registration Statement or and the Prospectus under are based on or derived from sources which the Securities ActCompany reasonably and in good faith believes are reliable and accurate, and the Company has obtained the written consent to the use of such data from such sources to the extent required. The Company and its subsidiaries do not have any material liabilities or obligations, direct or contingent (including any off-balance sheet obligations or any “variable interest entities” as that term is used in Accounting Standards Codification Paragraph ▇▇▇-▇▇-▇▇-▇▇), not disclosed in the Registration Statement and the Prospectus. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding Prospectus that contain “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply comply, in all material respects respects, with Regulation G of under the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements filed with the Commission as a part of the Registration Statement or included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Base Prospectus or Prospectus Supplement present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity its operations and cash flows for the periods specifiedspecified therein. The supporting exhibits and schedules included in the Registration Statement, if any, present fairly the information required to be stated therein subject to the normal year-end adjustments which are not expected to be material in amount. The assumptions used in preparing the pro form financial statements provide a reasonable basis for presenting the significant effects attributable to the transactions or events described therein, the related pro forma adjustments give appropriate effect to the assumptions and the pro forma columns therein reflect the proper application of the adjustments to the corresponding historical financial statements. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and schedules, if any, have been prepared in conformity with generally accepted accounting principles as applied in the United States (“"GAAP”) "), as applicable, applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly thereto and comply in all material respects in accordance with GAAP the information required to be stated therein as Securities Act, the Exchange Act and the applicable rules and regulations of the dates indicatedCommission thereunder. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules or exhibits are required by the Act or the rules and regulations of the Commission thereunder to be included or incorporated by reference in the Registration Statement or the Prospectus Supplement. The financial data set forth in the Base Prospectus under the Securities Act. All disclosures contained in captions "Description of Capital Stock", "Description of Debt Securities", "Description of Warrants", and "Legal Ownership of Securities" fairly summarize the Registration Statement matters, documents or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, proceedings referred to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for therein in all material respects and has been prepared on a basis consistent with that of the financial statements contained in accordance with the Commission's rules Registration Statement, the Base Prospectus and guidelines applicable theretothe Prospectus Supplement.

Preparation of the Financial Statements. The consolidated financial statements included of the Company and its consolidated subsidiaries, together with the related schedules and notes, filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Pricing Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects as to form with the applicable accounting requirements of the Securities Act Regulation S-X and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly otherwise stated therein or in the related notes thereto. The supporting schedules, if any, financial data set forth in the Prelimi- nary Prospectus and the Prospectus under the captions “Prospectus Supplement Summary—Summary Historical Financial Data” and “Capitalization” fairly present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma financial statements statistical and the market-related notes thereto data included in the Registration Statement Pricing Disclosure Package and the Prospectus, if any, present fairly Prospectus are based on or derived from sources that the information shown therein, have been prepared Company believes to be reliable in all material respects and any forward looking statements included in the Pricing Disclosure Package and the Prospectus represent the Company’s good faith estimates and assumptions. The Company’s ratios of earnings to fixed charges set forth in each of the Preliminary Prospectus and the Prospectus under the captions “Prospectus Supplement Summary—Summary Historical Financial Data” and in Exhibit 12 to the Registration Statement have been calculated in compliance in all material respects with the requirements of Item 503(d) of Regulation S-K under the Securities Act. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus fairly present the information called for in all material respects and have been prepared in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included or incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) ), applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesfinancial data set forth in the Registration Statement, if anythe Preliminary Prospectus and the Prospectus fairly present the information set forth therein on a basis consistent with that of the audited financial statements included or incorporated by reference in the Registration Statement, present fairly the Preliminary Prospectus and the Prospectus. The statistical and market-related data and forward-looking statements included or incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus are based on or derived from sources that the Issuers and their Subsidiaries believe to be reliable and accurate in all material respects in accordance with GAAP and represent their good faith estimates that are made on the information required to be stated therein as basis of the dates indicated. The data derived from such sources. (ii) All pro forma financial statements and the related notes thereto or data included or incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus, the Pricing Disclosure Package, any Issuer Additional Written Communication, or the Prospectus (or any amendment or supplement thereto) comply with the requirements of the Securities Act and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described thereinExchange Act, and the assumptions used in the preparation thereof of such pro forma financial statements and data are reasonable and reasonable, the pro forma adjustments used therein are appropriate to give effect to the transactions or circumstances described therein and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or the pro forma financial adjustments have been properly applied to the historical amounts in the compilation of those statements and data; none of the Obligors have any material liabilities or supporting schedules are required to be included obligations, direct or contingent (including any off balance sheet obligations), not described in the Registration Statement, the Preliminary Prospectus and the Prospectus; and all disclosures contained or incorporated by reference in the Registration Statement or Statement, the Preliminary Prospectus, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, any Issuer Additional Written Communication (or incorporated by reference therein, any amendment or supplement thereto) regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the ProspectusOffering Memorandum, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and entities to which they relate at the dates indicated and the statement of operationsincome, shareholdersstockholders’ equity and cash flows of the entities to which they relate for the periods specified. Such ; said financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, to said financial statements present fairly in all material respects in accordance with GAAP the information required to be stated therein. The summary financial information included in the Offering Memorandum present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedapplicable audited financial statements included therein. The unaudited pro forma condensed consolidated financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, if any, Offering Memorandum present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference thereinin the Offering Memorandum, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or Offering Memorandum if the Prospectus Offering Memorandum was a registration statement on Form S-1 under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference thereinOffering Memorandum, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement and the Prospectus Offering Memorandum fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included in or incorporated by reference into the Registration Statement and included or incorporated by reference in the Disclosure Package and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretothereto or in the Preliminary Prospectus and the Prospectus. The supporting schedulesfinancial data set forth in the Prospectus under the captions “Summary–Summary Consolidated Historical Financial Data of OMH and its Subsidiaries,” “Summary–Summary Consolidated Historical Financial Data of SFC and its Subsidiaries,” fairly present the information set forth therein on a basis consistent with that of the audited financial statements incorporated by reference into the Prospectus except as otherwise stated therein. The statistical and market-related data and forward-looking statements included in the Prospectus are based on or derived from sources that the Company and its consolidated subsidiaries believe to be reliable and accurate in all material respects and represent their good faith estimates that are made on the basis of data derived from such sources. The pro forma condensed consolidated financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in each of the Preliminary Prospectus, if any, the Prospectus and the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus, together with the related schedules schedules, if any, and notes, present fairly fairly, in all material respects respects, the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholdersstockholders’ equity and cash flows of the Company and its consolidated subsidiaries for the periods specified. Such specified therein; said financial statements and supporting related notes and schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except in the case of unaudited interim financial statements, which are subject to normal year-end audit adjustments that are not expected to be material and the exclusion of certain footnotes and except as may be expressly stated set forth in the related certain notes theretoto such financial statements. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicatedtherein. The pro forma selected historical financial statements and data set forth under the related notes thereto caption “Selected Consolidated Financial Data” included in the Registration Statement Statement, the Disclosure Package and the ProspectusProspectus present fairly, if anyin all material respects, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements therein and have been properly compiled on a basis consistent with that of the bases described therein, audited and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to unaudited financial statements included therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities ActAct or the Securities Act Regulations. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects the Registration Statement, the Disclosure Package and the Prospectus are properly and accurately described and reconciled to the GAAP financial statements in accordance with the requirements of the Regulation G of under the Exchange Securities Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicableAct Regulations. The interactive data in eXtensible Business Reporting Language incorporated by reference included in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated historical financial statements of the Company and the related notes and schedules thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the ProspectusProspectus present fairly, together with the related schedules and notes, present fairly in all material respects respects, the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of their operations, shareholdersstockholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared specified in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, involved (except as may be expressly stated in the related notes theretootherwise noted therein). The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The unaudited pro forma condensed consolidated financial statements and the related notes thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package or the Prospectus under the Securities Act1933 Act or the 1933 Act Regulations. All disclosures contained in the Registration Statement Statement, the General Disclosure Package or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange 1934 Act and Item 10 of Regulation S-K of the Securities 1933 Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated included in the Registration Statement. The financial data set forth in the Prospectus under the captions "Summary--Summary Consolidated Financial Data", "Selected Consolidated Financial Data" and "Capitalization" fairly present the information set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma combined financial statements information of the Company and its subsidiaries and the related notes thereto included under the caption "Summary--Summary Consolidated Financial Data" and "Selected Unaudited Pro Forma Combined Financial Data" and elsewhere in the Prospectus and in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s 's rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or No other pro forma financial statements or supporting schedules are information is required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of pursuant to Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.X.

Preparation of the Financial Statements. The financial statements of the Company (including all notes and schedules thereto) included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholders’ equity and cash flows of the Company and its consolidated subsidiaries for the periods specified. Such ; and such financial statements and supporting related schedules included and notes thereto, and the unaudited financial information filed with the Commission or incorporated by reference in as part of the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and Statement, have been prepared in conformity with generally accepted accounting principles in the United States (“U.S. GAAP”) ), consistently applied on a consistent basis throughout the periods involved, except otherwise as may be expressly stated noted therein. The summary and selected financial data included or incorporated by reference in the related notes thereto. The supporting schedules, if any, Registration Statement and Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated shown therein as of at the respective dates indicatedand for the respective periods specified and have been presented on a basis consistent with the consolidated financial statements set forth in the Registration Statement and Prospectus. The pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, if any, Prospectus present fairly in all material respects the information shown therein, have been prepared in accordance in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in all material respects in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The historical consolidated financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included in the Offering Memorandum present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, summary consolidated historical financial data set forth in the Offering Memorandum under the captions “Summary—Our Summary Consolidated Historical and Pro Forma Financial Information” and “Our Selected Consolidated Historical Financial Information” present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Offering Memorandum. The pro forma financial statements of the Partnership and its subsidiaries and the related notes thereto included in under the Registration Statement caption “Summary— Our Summary Consolidated Historical and the Prospectus, if any, Pro Forma Financial Information” and “Unaudited Pro Forma Consolidated Financial Information” present fairly the information shown therein, have been prepared in all material respects the information contained therein, and, for the year ended December 31, 2013 and the three-month period ended March 31, 2014, comply in accordance all material respects with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on applicable requirements of Regulation S-X under the bases described thereinSecurities Act, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as The statistical and market-related data and forward looking statements included in the Offering Memorandum are based on or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required derived from sources that the Partnership believes to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules reliable and regulations of the Commission) comply accurate in all material respects with Regulation G and represent their good faith estimates that are made on the basis of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicabledata derived from such sources. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Offering Memorandum and the Prospectus Pricing Disclosure Package fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's SEC’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included in or incorporated by reference into the Registration Statement and included or incorporated by reference in the Disclosure Package and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretothereto or in the Preliminary Prospectus and the Prospectus. The supporting schedulesfinancial data set forth in the Prospectus under the captions “Summary–Summary Consolidated Historical Financial Data of OMH and its Subsidiaries,” “Summary–Summary Consolidated Historical Financial Data of SFC and its Subsidiaries,” fairly present the information set forth therein on a basis consistent with that of the audited financial statements incorporated by reference into the Prospectus except as otherwise stated therein. The statistical and market-related data and forward-looking statements included in the Prospectus are based on or derived from sources that the Company and its consolidated subsidiaries believe to be reliable and accurate in all material respects and represent their good faith estimates that are made on the basis of data derived from such sources. The pro forma condensed consolidated financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in each of the Preliminary Prospectus, if any, the Prospectus and the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The audited consolidated financial statements included or for the fiscal years ended December 31, 2019, 2018 and 2017 of the Parent Guarantor and Prologis, together with the related notes thereto and related schedules incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its Parent Guarantor, or the consolidated subsidiaries financial position of Prologis, as applicable, as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and cash flows for the periods specified. Such financial statements and supporting related schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) and applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, summary financial information included in the Preliminary Prospectus and the Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus. The In addition, the pro forma condensed combined financial statements of Prologis and the Parent Guarantor and the related notes thereto included incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the ProspectusProspectus present fairly, if anyin all material respects, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference thereinset forth in clause (ii) below, no historical or pro forma other financial statements or supporting schedules are required to be included or in the Registration Statement. (ii) The audited consolidated financial statements for the fiscal years ended December 31, 2018, 2017 and 2016 of Liberty and LPT, together with the related notes thereto and related schedules incorporated by reference in the Registration Statement or Statement, the Preliminary Prospectus under the Securities Act. All disclosures contained in the Registration Statement or and the Prospectus, present fairly the consolidated financial position of LPT, or incorporated by reference thereinthe consolidated financial position of Liberty, regarding “non-GAAP financial measures” (as such term is defined by applicable, as of and at the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement dates indicated and the Prospectus fairly presents results of their respective operations and cash flows for the information called for in all material respects periods specified. Such financial statements and has related schedules have been prepared in accordance conformity with generally accepted accounting principles as applied in the Commission's rules United States and guidelines applicable applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto.

Preparation of the Financial Statements. The financial statements of the Company and its subsidiaries included or and incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles GAAP (as defined in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedSection 22(b)), except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP schedules of the information Company and its subsidiaries are required to be stated therein as of included or incorporated by reference in the dates indicatedRegistration Statement or the Prospectus. The pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in the Prospectus and in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Prospectus and the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the required information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated financial statements included of the Company and its consolidated subsidiaries, together with the related schedules and notes, filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Pricing Disclosure Package and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects as to form with the applicable accounting requirements of the Securities Act Regulation S-X and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) ), applied on a consistent basis throughout the periods involved, except as may be expressly otherwise stated therein or in the related notes thereto. The supporting schedules, if any, financial data set forth in the Preliminary Prospectus and the Prospectus under the captions “Prospectus Supplement Summary—Summary Historical Financial Data” and “Capitalization” fairly present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma financial statements statistical and the market-related notes thereto data included in the Registration Statement Pricing Disclosure Package and the ProspectusProspectus are based on, if anyor derived from, present fairly sources that the information shown therein, have been prepared Company believes to be reliable in all material respects and any forward looking statements included in the Pricing Disclosure Package and the Prospectus represent the Company’s good faith estimates and assumptions. The Company’s ratios of earnings to fixed charges, set forth in each of the Preliminary Prospectus and the Prospectus under the captions “Prospectus Supplement Summary—Summary Historical Financial Data” and in Exhibit 12 to the Registration Statement, have been calculated in compliance in all material respects with the requirements of Item 503(d) of Regulation S-K under the Securities Act. The interactive data in eXtensible Business Report- ing Language included or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus fairly present the information called for in all material respects and have been prepared in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement, any preliminary prospectus or the Prospectus. The supporting schedulesfinancial data under the captions or sub-captions, if anyas the case may be, present fairly “Selected Financial Data” contained in all material respects documents incorporated by reference in the Prospectus is presented in accordance with GAAP Item 301 of Regulation S-K and derived from the information required to be stated therein Company’s and the Operating Partnership’s audited and unaudited, as of applicable, financial statements contained or incorporated by reference in the dates indicatedRegistration Statement or in annual reports on Form 10-K, quarterly reports on Form 10-Q and, if applicable, current reports on Form 8-K filed by the Company and, if applicable, the Operating Partnership with the Commission. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated historical financial statements of each of (i) the Parent and its consolidated subsidiaries and (ii) Diamond and its consolidated subsidiaries and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Offering Memorandum present fairly in all material respects the consolidated financial position of the Company Parent and its Diamond and their respective consolidated subsidiaries subsidiaries, as the case may be, as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared specified in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, involved (except as may be expressly otherwise stated therein). The historical financial data of the Parent and Diamond and their respective consolidated subsidiaries included or incorporated by reference in the related notes thereto. The supporting schedules, if any, Offering Memorandum under the captions “Summary—Summary Historical Consolidated Financial Information of HGV” and “Summary—Summary Historical Consolidated Financial Information of Diamond” present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Offering Memorandum. The pro forma condensed consolidated financial statements of the Parent and its subsidiaries and the related notes thereto included or incorporated by reference under the caption “Summary—Summary Pro Forma Financial Information,” “Unaudited Pro Forma Condensed Combined Financial Information of HGV and Diamond” and elsewhere in the Registration Statement and the Prospectus, if any, Offering Memorandum present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements in all material respects and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be The statistical and market related data included or incorporated by reference in the Registration Statement Offering Memorandum are based on or derived from sources that the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules Parent and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act its subsidiaries believe to be reliable and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for accurate in all material respects and has been prepared in accordance with represent their good faith estimates that are made on the Commission's rules and guidelines applicable theretobasis of data derived from such sources.

Preparation of the Financial Statements. The Each of the historical financial statements included or incorporated by reference in statements, including the notes thereto and supporting schedules, if any, of the Company, respectively, filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus, together with presents fairly the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries information provided as of and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the periods specifiedindicated. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Securities Act Regulations and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may involved (provided that unaudited interim financial statements are subject to year-end audit adjustments that are not expected to be expressly stated material in the related notes thereto. The aggregate and do not contain all footnotes required by GAAP); and any supporting schedules, if any, schedules included as part of the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be expressly stated therein as therein. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement. Each item of historical financial data relating to the operations, assets or liabilities of the dates indicatedCompany set forth in summary form in each of the preliminary prospectuses and the Prospectus fairly presents such information on a basis consistent with that of the complete financial statements contained in the Registration Statement. Except as included therein, no historical or pro forma financial statements are required to be included in the Registration Statement, the Disclosure Package or the Prospectus under the Securities Act or the Securities Act Regulations. The pro forma and pro forma as adjusted financial statements information and the related notes thereto notes, if any, included in the Registration Statement Statement, the Disclosure Package and the Prospectus, if any, present fairly the information shown therein, Prospectus have been properly compiled and prepared in all material respects in accordance with the Commission’s rules applicable requirements of the Securities Act and guidelines with respect to pro forma financial statements the Securities Act Regulations and have been properly compiled on present fairly the bases described information shown therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement Statement, the Disclosure Package or the Prospectus, or incorporated by reference therein, Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) ), if any, comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data Each of the Registration Statement, the Disclosure Package and the Prospectus discloses all material off-balance sheet transactions, arrangements, obligations (including contingent obligations), and other relationships of the Company with unconsolidated entities or other persons that may have a material current or future effect on the Company’s financial condition, changes in eXtensible Business Reporting Language incorporated by reference financial condition, results of operations, liquidity, capital expenditures, capital resources, or significant components of revenues or expenses. Except as disclosed in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents Prospectus, (a) neither the information called for Company nor any of its direct and indirect subsidiaries identified on Schedule E hereto (each, a “Subsidiary” and, collectively, the “Subsidiaries”) has incurred any material liabilities or obligations, direct or contingent, or entered into any material transactions other than in all material respects the ordinary course of business, (b) the Company has not declared or paid any dividends or made any distribution of any kind with respect to its Ordinary Shares or preferred shares (c) there has not been any change in the capital of the Company or any of its Subsidiaries, or, other than in the course of business, any grants under any stock compensation plan, and (d) there has not been prepared any Material Adverse Change in accordance with the Commission's rules and guidelines applicable theretoCompany’s long-term or short-term debt. The Company represents that it has no direct or indirect subsidiaries other than those identified on Schedule E hereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus, together with the related schedules schedules, if any, and notes, present fairly fairly, in all material respects respects, the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholdersstockholders’ equity and cash flows of the Company and its consolidated subsidiaries for the periods specified. Such ; said financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretocase of unaudited interim financial statements, which are subject to normal year-end audit adjustments that are not expected to be material and the exclusion of certain footnotes. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicatedtherein. The pro forma selected historical financial statements and data set forth under the related notes thereto caption “Selected Consolidated Financial Data” included in the Registration Statement Statement, the Disclosure Package and the ProspectusProspectus present fairly, if anyin all material respects, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements therein and have been properly compiled on a basis consistent with that of the bases described therein, audited and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to unaudited financial statements included therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in , the Registration Statement Securities Act Regulations or the Prospectus, or incorporated by reference therein, regarding Exchange Act Regulations. There are no “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act Registration Statement, the Disclosure Package and Item 10 of Regulation S-K of the Securities Act, to the extent applicableProspectus. The interactive data in eXtensible Business Reporting Language incorporated by reference included in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries subsidiaries, and the financial position of each of Wolverine and ▇▇▇▇▇, as of and at the dates indicated therein and each of the statement foregoing entities' results of operations, shareholders’ equity operations and cash flows for the periods specifiedspecified therein. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement. The pro forma financial statements filed with the Commission as a part of the Registration Statement and included in the Prospectus give appropriate effect to the assumptions used in the preparation thereof; those assumptions are reasonable and the adjustments used in such pro forma financial statements are appropriate to give effect to the transactions or circumstances referred to therein; and such pro forma financial statements comply as to form with the requirements applicable to pro forma financial statements included in registration statements on Form S-1 under the Securities Act and have been prepared on a basis consistent with the consolidated historical financial statements of the Company and its subsidiaries (except as otherwise indicated therein). The financial data set forth in the Prospectus under the Securities Act. All disclosures captions "Prospectus Summary—Summary Financial Data," "Selected Financial Data", "Supplementary Financial Information" and "Capitalization" fairly present the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement Statement. To the knowledge of the Company, no person who has been suspended or the Prospectusbarred from being associated with a registered public accounting firm, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the rules and regulations PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data filed with the Commission as a part of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and included in the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoProspectus.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of each of the Company Transaction Entities and its consolidated subsidiaries subsidiaries, as the case may be, as of and at the dates indicated and the statement results of their respective operations, shareholders’ equity comprehensive income and cash flows for the periods specified. Such financial statements and The supporting schedules of the Transaction Entities and their respective subsidiaries included or incorporated by reference in the Registration Statement and the Prospectus present fairly the information required to be stated therein. Such financial statements and supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, financial data included or incorporated by reference in the preliminary prospectus and the Prospectus under the caption “Capitalization” fairly present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The Any pro forma consolidated financial statements of the Company and the related notes thereto its subsidiaries included in the Registration Statement or incorporated by reference in the preliminary prospectus, the Prospectus and the Prospectus, if any, Registration Statement present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the any pro forma adjustments used therein are appropriate to give effect to the transactions and circumstances referred to thereintherein and any such pro forma adjustments have been properly applied to the historical amounts in the computation or compilation of such pro forma financial statements. Except as included All of the disclosures contained in or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in into the preliminary prospectus and the Prospectus and the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. Except as addressed in paragraph (bbb) of this section, no other financial statements (pro forma or otherwise) or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the preliminary prospectus or prospectus. The interactive data in the eXtensible Business Reporting Language incorporated by reference in to the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has in all material respects been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or of the Company and its subsidiaries incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Applicable Prospectuses present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP schedules of the information Company and its subsidiaries are required to be stated included or incorporated by reference in the Registration Statement or any Applicable Prospectus. The financial data set forth in each Applicable Prospectus under the column labeled “Actual” under the caption “Capitalization” fairly presents the information set forth therein as of the dates indicateddate referenced therein on a basis consistent with that of the financial statements of the Company and its subsidiaries incorporated by reference in the Registration Statement and each Applicable Prospectus. The pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto included incorporated by reference in the Prospectus and in the Registration Statement and the Prospectus, if any, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, any Applicable Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. No person who has been suspended or barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data of the Company and its subsidiaries incorporated by reference in the Registration Statement and any Applicable Prospectus (it being agreed that the foregoing representation is made only to the Company’s and Issuers’ knowledge with respect to any person who is not a director, officer or employee of the Company or any of its subsidiaries). The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the or any Applicable Prospectus fairly presents the required information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly in all material respects the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement, any preliminary prospectus or the Prospectus. The supporting schedulesfinancial data under the captions or sub-captions, if anyas the case may be, present fairly “Selected Financial Data” contained in all material respects documents incorporated by reference in the Prospectus is presented in accordance with GAAP Item 301 of Regulation S-K and derived from the information required to be stated therein Company’s and the Operating Partnership’s audited and unaudited, as of applicable, financial statements contained or incorporated by reference in the dates indicatedRegistration Statement or in annual reports on Form 10-K, quarterly reports on Form 10-Q and, if applicable, current reports on Form 8-K filed by the Company and, if applicable, the Operating Partnership with the Commission. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements of the Company and its subsidiaries included or and incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Applicable Prospectuses present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP schedules of the information Company and its subsidiaries are required to be stated included or incorporated by reference in the Registration Statement or any Applicable Prospectus. The financial data set forth in each Applicable Prospectus under the column labeled “Actual” under the caption “Capitalization” fairly present the information set forth therein as of the dates indicateddate referenced therein on a basis consistent with that of the audited financial statements of the Company and its subsidiaries incorporated by reference in the Registration Statement and each Applicable Prospectus. The pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto included or incorporated by reference in the Registration Statement and the Prospectus, if any, Applicable Prospectuses present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, any Applicable Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. No person who has been suspended or barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data of the Company and its subsidiaries incorporated by reference in the Registration Statement and any Applicable Prospectus (it being agreed that the foregoing representation is made only to the Company’s knowledge with respect to any person who is not a director, officer or employee of the Company or any of its subsidiaries). The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the or any Applicable Prospectus fairly presents the required information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated historical financial statements of the Company and the related notes and schedules thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the ProspectusProspectus present fairly, together with the related schedules and notes, present fairly in all material respects respects, the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of their operations, shareholdersstockholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared specified in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, involved (except as may be expressly stated otherwise noted therein). Except as disclosed therein, the selected financial data and summary financial information of the Company set forth under the captions “Prospectus Summary—Summary Historical Consolidated Financial and Other Data” in the related notes thereto. The supporting schedulesRegistration Statement, if anythe General Disclosure Package and the Prospectus present fairly, present fairly in all material respects in accordance with GAAP respects, the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained or incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus. The unaudited pro forma condensed consolidated financial statements and the related notes thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package or the Prospectus under the Securities Act1933 Act or the 1933 Act Regulations. All disclosures contained in the Registration Statement Statement, the General Disclosure Package or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange 1934 Act and Item 10 of Regulation S-K of the Securities 1933 Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly in all material respects the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement, any preliminary prospectus or the Prospectus. The supporting schedulesfinancial data under the captions or sub-captions, if anyas the case may be, present fairly “Selected Financial Data” contained in all material respects documents incorporated by reference in the Prospectus is presented in accordance with GAAP Item 301 of Regulation S-K and derived from the information required to be stated therein Company’s and the Operating Partnership’s audited and unaudited, as of applicable, financial statements contained or incorporated by reference in the dates indicatedRegistration Statement or included in the annual report on Form 10-K, quarterly reports on Form 10-Q and, if applicable, current reports on Form 8-K (in each case including any amendments thereto) filed by the Company and, if applicable, the Operating Partnership with the Commission. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable theretothereto in all material respects.

Preparation of the Financial Statements. (i) The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included or incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus comply with the requirements of the Securities Act and the Exchange Act in all material respects and present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) ), applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesfinancial data set forth in the Registration Statement, if anythe Preliminary Prospectus and the Prospectus fairly present the information set forth therein on a basis consistent with that of the audited financial statements included or incorporated by reference in the Registration Statement, present fairly the Preliminary Prospectus and the Prospectus. The statistical and market-related data and forward-looking statements included or incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus are based on or derived from sources that the Issuers and their Subsidiaries believe to be reliable and accurate in all material respects in accordance with GAAP and represent their good faith estimates that are made on the information required to be stated therein as basis of the dates indicated. The data derived from such sources. (ii) All pro forma financial statements and the related notes thereto or data included or incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus, the Pricing Disclosure Package, any Issuer Additional Written Communication, or the Prospectus (or any amendment or supplement thereto), including those related to the Acquisition, comply with the requirements of the Securities Act and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described thereinExchange Act, and the assumptions used in the preparation thereof of such pro forma financial statements and data are reasonable and reasonable, the pro forma adjustments used therein are appropriate to give effect to the transactions or circumstances described therein and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or the pro forma financial adjustments have been properly applied to the historical amounts in the compilation of those statements and data; none of the Obligors have any material liabilities or supporting schedules are required to be included obligations, direct or contingent (including any off balance sheet obligations), not described in the Registration Statement, the Preliminary Prospectus and the Prospectus; and all disclosures contained or incorporated by reference in the Registration Statement or Statement, the Preliminary Prospectus, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, any Issuer Additional Written Communication (or incorporated by reference therein, any amendment or supplement thereto) regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements of the Partnership included or incorporated by reference in the Registration Statement and the ProspectusOffering Memorandum, together with the related schedules (if any) and notes, present fairly in all material respects the consolidated financial position of the Company Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholderschanges in unitholders’ equity and cash flows of the Partnership and its consolidated subsidiaries for the periods specified. Such ; the financial statements and supporting schedules of any other entities or businesses included or incorporated by reference in the Registration Statement Offering Memorandum, together with the related schedules (if any) and the Prospectus comply as to form notes, present fairly in all material respects with the applicable accounting requirements financial position of each such entity or business, as the Securities Act case may be, and its consolidated subsidiaries (if any) at the dates indicated and the results of operations, changes in stockholders’ (or other owners’) equity and cash flows of such entity or business, as the case may be, and its consolidated subsidiaries, if any, for the periods specified; and all such financial statements have been prepared in conformity with generally accepted accounting principles in the United States U.S. Generally Accepted Accounting Principles (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in involved and comply with all applicable accounting requirements under the related notes theretoSecurities Act and the Exchange Act. The supporting schedules, if any, included or incorporated by reference in the Offering Memorandum present fairly fairly, in all material respects in accordance with GAAP GAAP, the information required to be stated therein as of the dates indicatedtherein. The pro forma financial statements and the related notes thereto included information in the Registration Statement Offering Memorandum under the captions “Offering Memorandum Summary — Summary Historical Consolidated Financial Data” and the Prospectus, if any, “Selected Historical Consolidated Financial Data” present fairly the information shown therein, have been prepared in all material respects in accordance the information shown therein and has been compiled on a basis consistent with that of the Commission’s rules and guidelines with respect to pro forma audited financial statements and have been properly compiled on of the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as Partnership included or incorporated by reference thereinin the Offering Memorandum. All information contained in the Offering Memorandum regarding “non-GAAP financial measures” (as defined in Regulation G of the Commission) complies with Regulation G and Item 10 of Regulation S-K of the Commission, to the extent applicable. There are no financial statements (historical or pro forma financial statements or supporting schedules forma) that are required to be included or incorporated by reference in the Registration Statement Offering Memorandum that are not so included or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectusincorporated, or incorporated by reference thereinas applicable, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablerequired. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus Offering Memorandum fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly in all material respects the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement, any preliminary prospectus or the Prospectus. The supporting schedulesfinancial data under the captions or sub-captions, if anyas the case may be, present fairly “Selected Financial Data” contained in all material respects documents incorporated by reference in the Prospectus is presented in accordance with GAAP Item 301 of Regulation S-K and derived from the information required to be stated therein Company’s and the Operating Partnership’s audited and unaudited, as of applicable, financial statements contained or incorporated by reference in the dates indicatedRegistration Statement or in annual reports on Form 10-K, quarterly reports on Form 10-Q and, if applicable, current reports on Form 8-K filed by the Company and, if applicable, the Operating Partnership with the Commission. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents in all material respects the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included and the related notes thereto of the Company and its combined or incorporated by reference in consolidated subsidiaries, as applicable, filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated or combined financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects as to form with the applicable accounting requirements of the Securities Act Act, and have been prepared in conformity with generally accepted accounting principles in the United States (“"GAAP”) "), applied on a consistent basis throughout the periods involvedcovered thereby, except as may be expressly stated otherwise in the related notes thereto. No other financial statements or supporting schedules are required to be included the Registration Statement. The supporting schedulesfinancial data set forth in each of the Statutory Prospectus and the Prospectus under the captions "Summary -- Summary of Selected Historical Combined, if anyConsolidated and Pro Forma Consolidated Financial Information and Other Data", "Selected Combined and Consolidated Financial Information and Other Data" and "Capitalization" fairly present in all material respects the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement. The unaudited pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto included under the caption "Summary -- Summary of Historical Combined, Consolidated and Pro Forma Consolidated Financial Information and Other Data", "Unaudited Pro Forma Consolidated Financial Data" and elsewhere in each of the Statutory Prospectus, the Prospectus and the Registration Statement present fairly in all material respects in accordance with GAAP the information required to be stated contained therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared properly presented in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and and, in the case of the pro forma financial data, the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate in all material respects to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The audited consolidated financial statements included and related notes of the Company contained or incorporated by reference in the Registration Statement Time of Sale Document and the ProspectusFinal Offering Memorandum (collectively, together with the related schedules and notes, “Company Financial Statements”) present fairly in all material respects the consolidated financial position position, results of operations and cash flows of the Company and its consolidated subsidiaries subsidiaries, as of the respective dates and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) applied on a consistent basis throughout the periods involved. The audited consolidated financial statements and related notes of Knight Capital Group, except as may be expressly stated Inc. contained or incorporated by reference in the Time of Sale Document and the Final Offering Memorandum (collectively, the “Knight Financial Statements”) present fairly the financial position, results of operations and cash flows of Knight Capital Group, Inc. and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with GAAP applied on a consistent basis throughout the periods involved. The financial data set forth under the captions “Summary—Summary Selected Historical Consolidated Financial Data” in the Time of Sale Document and the Final Offering Memorandum has been prepared on a basis consistent with that of the Company Financial Statements and present fairly the financial position and results of operations of the Company and its Subsidiaries as of the respective dates and for the respective periods indicated. The unaudited pro forma financial information and related notes thereto. The supporting schedules, if any, present fairly of the Company and its Subsidiaries contained in the Time of Sale Document and the Final Offering Memorandum have been prepared in accordance with the requirements of Regulation S-X in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the give effect to assumptions used in the preparation thereof that are on a reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included All other financial, statistical and market and industry data and forward-looking statements (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act) contained in the Time of Sale Document and the Final Offering Memorandum are based on or incorporated by reference therein, no historical or pro forma derived from sources that the Company believes to be reliable and accurate and are presented on a reasonable basis. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Time of Sale Document or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoFinal Offering Memorandum.

Preparation of the Financial Statements. The financial statements included or filed with the Commission as a part of and incorporated by reference in into the Registration Statement and Statement, the Preliminary Prospectus, together with the related schedules and notes, Time of Sale Prospectus or the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement consolidated results of their operations, shareholdersstockholders’ equity and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or any Applicable Prospectus. The financial data set forth in Note 18 to the Prospectus under the Securities Act. All disclosures contained financial statements included in the Registration Statement or Company’s Annual Report on Form 10-K for the Prospectusfiscal year ended December 31, or incorporated by reference therein2011, regarding “non-GAAP financial measures” (as such term is defined by fairly present the rules and regulations information set forth therein on a basis consistent with that of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language audited financial statements incorporated by reference in the Registration Statement and each Applicable Prospectus, subject, in the case of the financial data set forth in Note 18, to normal, recurring year-end adjustments. The Company’s ratios of combined fixed charges and preferred dividends to earnings set forth in the Registration Statement and the Base Prospectus fairly presents under the information called for caption “Ratio of Combined Fixed Charges and Preferred Stock Dividends to Earnings” and in all material respects and Exhibit 12 to the Registration Statement have been calculated in compliance with Item 503(d) of Regulation S-K under the Securities Act. No person who has been prepared suspended or barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in accordance or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data filed with the Commission's rules Commission as a part of the Registration Statement and guidelines applicable theretoincluded in any Applicable Prospectus.

Preparation of the Financial Statements. (i) The audited and unaudited reviewed consolidated financial statements included or incorporated by reference and related notes of the Company and its consolidated subsidiaries contained in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus, together with Prospectus (the related schedules and notes, “Company Financial Statements”) present fairly in all material respects the consolidated financial position position, results of operations and cash flows of the Company and its consolidated subsidiaries subsidiaries, as of the respective dates and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated involved and the requirements of Regulation S-X. (ii) The audited and unaudited reviewed consolidated financial statements and related notes of PiC and its consolidated subsidiaries contained in the related notes thereto. The supporting schedulesRegistration Statement, if any, the Time of Sale Prospectus and the Prospectus (the “PiC Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of PiC and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with United Kingdom Accounting Standards (“UK GAAP”) applied on a consistent basis throughout the periods involved. (iii) The audited consolidated financial statements and related notes of CRC and its consolidated subsidiaries contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus (the “CRC Financial Statements” and together with the Company Financial Statements and the PiC Financial Statements, the “Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of CRC and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with GAAP applied on a consistent basis throughout the information required periods involved. (iv) The financial data contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus under the captions “Prospectus Summary—Summary Historical Condensed Consolidated Financial Data”, “Unaudited Pro Forma Condensed Combined Financial Data” and “Selected Financial Data” included or incorporated by reference or deemed to be stated therein incorporated by reference, as applicable, has been prepared on a basis consistent with that of the dates indicated. Financial Statements and fairly and accurately present in all material respects the financial position and results of operations of the Company, PiC, CRC and their respective consolidated subsidiaries, as applicable. (v) The unaudited pro forma financial statements information and the related notes thereto included contained in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus, if any, present fairly Prospectus under the information shown therein, caption “Unaudited Pro Forma Condensed Combined Financial Information” have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and requirements of Regulation S-X have been properly compiled presented on the bases described therein, and the give effect to assumptions used in the preparation thereof are on a reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus, any preliminary prospectus, the Time of Sale Prospectus or the Prospectus under the Securities Act or the Exchange Act. All disclosures . (vi) The financial, statistical and market and industry data and forward-looking statements (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act) contained in the Registration Statement or Statement, the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by Time of Sale Prospectus and the rules Prospectus are fairly and regulations of the Commission) comply accurately presented in all material respects with Regulation G of and are based on or derived from sources that the Exchange Act Company believes to be reliable and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. accurate. (vii) The interactive data in eXtensible Business Reporting Language (“XBRL”) incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto. (viii) All disclosures contained in the Registration Statement, any preliminary prospectus, the Prospectus and any free writing prospectus, or in any document incorporated by reference or deemed to be incorporated by reference therein, that constitute non-GAAP financial measures (as defined by the rules and regulations under the Securities Act and the Exchange Act) comply with Regulation G under the Exchange Act and Item 10 of Regulation S-K under the Securities Act, as applicable.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included, or incorporated by reference, in the Offering Memorandum present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulessummary historical financial and operating information set forth in the Offering Memorandum under the captions “Offering Memorandum Summary—Summary Consolidated Financial, if any, present Reserve and Operating Data” and “Selected Historical Consolidated Financial Data” and elsewhere in the Offering Memorandum presents fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Offering Memorandum. The unaudited pro forma consolidated financial statements and the related notes thereto included under the caption “Offering Memorandum Summary—Summary Consolidated Selected Financial Data” and elsewhere in the Registration Statement and the Prospectus, if any, Offering Memorandum present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as The statistical and market-related data and forward-looking statements included in the Offering Memorandum are based on or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required derived from sources that the Partnership Parties believe to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules reliable and regulations of the Commission) comply accurate in all material respects with Regulation G and represent their good faith estimates that are made on the basis of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicabledata derived from such sources. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Offering Memorandum and the Prospectus Pricing Disclosure Package fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of each of the Company Transaction Entities and its consolidated subsidiaries subsidiaries, as the case may be, as of and at the dates indicated and the statement results of their respective operations, shareholders’ equity comprehensive income and cash flows for the periods specified. Such financial statements and The supporting schedules of the Transaction Entities and their respective subsidiaries included or incorporated by reference in the Registration Statement and the Prospectus present fairly the information required to be stated therein. Such financial statements and supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, financial data included or incorporated by reference in the preliminary prospectus and the Prospectus under the caption “Capitalization” fairly present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma consolidated financial statements of the Company and the related notes thereto its subsidiaries included in the Registration Statement or incorporated by reference in the preliminary prospectus, the Prospectus and the Prospectus, if any, Registration Statement present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the any pro forma adjustments used therein are appropriate to give effect to the transactions and circumstances referred to thereintherein and any such pro forma adjustments have been properly applied to the historical amounts in the computation or compilation of such pro forma financial statements. Except as included All of the disclosures contained in or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in into the preliminary prospectus and the Prospectus and the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data Except as addressed in eXtensible Business Reporting Language paragraph (bbb) of this section, no other financial statements (pro forma or otherwise) or supporting schedules are required to be included or incorporated by reference in the Registration Statement and or the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretopreliminary prospectus or prospectus.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus present fairly fairly, in all material respects respects, the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified, subject, in the case of unaudited interim statements, to normal year-end adjustments. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities 1933 Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesselected financial data and the summary financial information included or incorporated by reference in the Registration Statement, if anythe Pricing Disclosure Package and the Prospectus present fairly, present fairly in all material respects in accordance with GAAP respects, the information required to be stated shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Registration Statement, the Pricing Disclosure Package and the Prospectus. The pro forma financial statements of the Issuer and its subsidiaries, together with the related notes thereto included schedules and notes, incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus, if any, present fairly the information shown therein, Prospectus have been prepared prepared, in all material respects respects, in accordance with the Commission’s rules and guidelines guidance with respect to pro forma financial statements and have been properly compiled on the bases described thereininformation, and the assumptions used in the preparation thereof underlying such pro forma financial information are reasonable and are incorporated by reference in the adjustments used therein are appropriate to give effect to Registration Statement, the transactions Pricing Disclosure Package and circumstances referred to thereinthe Prospectus. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting related schedules and notes are required to be included or incorporated by reference in the Registration Statement or Statement, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement Pricing Disclosure Package or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus fairly presents present the information called for in all material respects and has have been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form form, in all material respects respects, with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedinvolved or the International Financial Reporting Standard, as applicable, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance in all material respects with the Commission's ’s rules and guidelines applicable thereto. Any pro forma financial statements included in the Preliminary Prospectus and the Prospectus include assumptions that provide a reasonable basis for presenting the significant effects attributable to the transactions and events described therein, the related pro forma adjustments give appropriate effect to those assumptions, and the pro forma adjustments reflect the proper application of those adjustments to the historical financial statement amounts in the pro forma financial statements included in the Preliminary Prospectus and the Prospectus. Any pro forma financial statements for any period included in the Preliminary Prospectus and the Prospectus comply as to form in all material respects with the applicable requirements of Regulation S-X under the Securities Act. No other financial statements are required to be included in the Registration Statement.

Preparation of the Financial Statements. The consolidated financial statements included and related notes and supporting schedules of the Company and the Subsidiaries contained or incorporated by reference in the Registration Statement Time of Sale Document and the ProspectusFinal Offering Memorandum (the “Financial Statements”) present fairly, together with the related schedules and notes, present fairly in all material respects respects, the consolidated financial position position, results of operations and cash flows of the Company and its consolidated subsidiaries Subsidiaries, as of the respective dates and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) States, applied on a consistent basis throughout the periods involvedreported (“GAAP”) and the requirements of Regulation S-X except, except as may be expressly stated in the related notes theretocase of unaudited , interim financial statements, subject to normal year-end audit adjustments. The supporting schedulesfinancial data set forth under the caption “Summary—Summary Financial Data” in the Time of Sale Document and the Final Offering Memorandum has been prepared on a basis materially consistent with that of the Financial Statements and present fairly, if any, present fairly in all material respects in accordance with GAAP respects, the information required to be stated therein financial position and results of operations of the Company and its consolidated Subsidiaries as of the respective dates and for the respective periods indicated. The unaudited pro forma financial statements information and related notes and supporting schedules of the Company and the related notes thereto included Subsidiaries contained in the Registration Statement Time of Sale Document and the Prospectus, if any, present fairly the information shown therein, Final Offering Memorandum have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements requirements of Regulation S-X and have been properly compiled accurately presented, in all material respects, on the bases described therein, and the give effect to assumptions used in the preparation thereof are that have been made on a reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included All other financial, statistical and market and industry data and forward-looking statements (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act) contained in the Time of Sale Document and the Final Offering Memorandum are fairly presented, are based on or incorporated by reference thereinderived from sources that the Company believes to be reliable and accurate, no historical or pro forma and are presented on a reasonable basis. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Time of Sale Document or the Prospectus under Final Offering Memorandum other than the Securities Act. All disclosures contained financial statements described in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicableSection 4(h). The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement Time of Sale Document and the Prospectus Final Offering Memorandum fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's SEC’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated financial statements included of the Company filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Preliminary Prospectus and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries Subsidiaries or of DLS, Specialty Rental Tools Inc., W.T. Enterprises Inc., Delta Rental Service, Inc. and Capcoil Tubing Services, Inc., as the case may be, as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement present fairly the information required to be stated therein. Such financial statements and the Prospectus any supporting schedules thereto comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles principles, as applied in the United States (“GAAP”) States, applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The Registration Statement contains all financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules that are required to be stated included or incorporated by reference therein. The financial data set forth in the Preliminary Prospectus and the Prospectus under the captions “Prospectus Summary—Summary Historical and Pro Forma Consolidated Financial Information”, “Selected Historical Consolidated Financial Information” and “Capitalization” fairly present the information set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma consolidated financial statements of the Company and its Subsidiaries and DLS Drilling Logistics and Services Corporation and the related notes thereto included under the captions “Prospectus Summary—Summary Historical and Pro Forma Consolidated Financial Information” and “Unaudited Pro Forma As Adjusted Consolidated Financial Information”, and elsewhere in the Preliminary Prospectus and the Prospectus and in the Registration Statement or incorporated by reference in the Preliminary Prospectus, the Prospectus and the Prospectus, if anyRegistration Statement, present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or together with the related notes thereto incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the ProspectusProspectus present fairly, together with the related schedules and notes, present fairly in all material respects respects, (i) the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified, subject, in the case of unaudited interim statements, to normal year-end adjustments and (ii) the consolidated financial position of NetLogic and its subsidiaries as of and at the dates indicated and the results of their operations and cash flows for the periods specified (except as previously noted to you on November 2, 2011 and which would not be material to the Company and its consolidated subsidiaries) and subject, in the case of unaudited interim statements, to normal year-end adjustments. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) as applied in the United States applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements are required to be included in the Registration Statement. The supporting schedulesselected financial data and the summary financial information included in the Pricing Disclosure Package and the Prospectus present fairly, if any, present fairly in all material respects in accordance with GAAP respects, the information required to be stated shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Pricing Disclosure Package and the Prospectus. The In addition, the pro forma financial statements of the Company and its subsidiaries and the related notes thereto included in the Registration Statement Pricing Disclosure Package and the ProspectusProspectus present fairly, if anyin all material respects, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, together with Disclosure Package or the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries and of the Operating Partnership and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their respective operations and the changes in their respective cash flows for the periods specified. Such The financial statements of any other properties, businesses or entities (including, as applicable, combined or consolidated financial statements) and the related notes thereto that may be included or incorporated by reference in the Registration Statement, the Disclosure Package or the Prospectus after the date of this Agreement will present fairly in all material respects the financial position and results of operations and cash flows at the dates and for the periods indicated. The financial information of any other properties, businesses or entities (including, as applicable, combined or consolidated financial information) and the related notes thereto that may be included or incorporated by reference in the Registration Statement, the Disclosure Package or the Prospectus after the date of this Agreement will present fairly in all material respects the financial information shown therein at the dates and for the periods indicated. The supporting schedules included or incorporated by reference in the Registration Statement present fairly in all material respects the information required to be stated therein. Such financial statements and the Prospectus supporting schedules comply as to form in all material respects with the applicable accounting requirements of the Securities Act and the Exchange Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated therein as of included or incorporated by reference in the dates indicatedRegistration Statement, any preliminary prospectus or the Prospectus. The Any pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement and Statement, the Prospectus, if any, Disclosure Package or the Prospectus fairly present fairly in all material respects the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases basis described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or ; and any pro forma financial statements or supporting schedules are required to be information included or incorporated by reference in the Registration Statement Statement, the Disclosure Package or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicablehas been derived therefrom. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable theretothereto in all material respects.

Preparation of the Financial Statements. The consolidated financial statements included of the Company and its consolidated subsidiaries, together with the related schedules and notes, filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with Pricing Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects as to form with the applicable accounting requirements of the Securities Act Regulation S-X and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly otherwise stated therein or in the related notes thereto. The supporting schedules, if any, financial data set forth in the Preliminary Prospectus and the Prospectus under the captions [_____________________] fairly present fairly in all material respects in accordance with GAAP the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement. The pro forma financial statements statistical and the market-related notes thereto data included in the Registration Statement Pricing Disclosure Package and the Prospectus, if any, present fairly Prospectus are based on or derived from sources that the information shown therein, have been prepared Company believes to be reliable in all material respects and any forward looking statements included in the Pricing Disclosure Package and the Prospectus represent the Company’s good faith estimates and assumptions. The Company’s ratios of earnings to fixed charges set forth in each of the Preliminary Prospectus and the Prospectus under the captions [________________________________] and in Exhibit 12 to the Registration Statement have been calculated in compliance in all material respects with the requirements of Item 503(d) of Regulation S-K under the Securities Act. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement, the Pricing Disclosure Package and the Prospectus fairly present the information called for in all material respects and have been prepared in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement Statement, any preliminary prospectus and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholders’ shareholder’s equity and cash flows of the Company and its consolidated subsidiaries for the periods specified. Such ; said financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, included in the Registration Statement, any preliminary prospectus and the Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated therein. The selected financial data and the summary financial information, if any, included in the Registration Statement, any preliminary prospectus and the Prospectus present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included in the Registration Statement. The Any pro forma financial statements and the related notes thereto included in the Registration Statement Statement, any preliminary prospectus and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in each of the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been is prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated financial statements and schedules of (x) the Company and its consolidated subsidiaries and (y) Dynamic and its consolidated subsidiaries in each case included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Offering Memorandum present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act Regulation S-X and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) States, applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesExcept as disclosed in the Offering Memorandum, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements of the Company and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be of Dynamic included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (Offering Memorandum comply as such term is defined by the rules and regulations of the Commission) comply to form in all material respects with Regulation G of the Exchange Act and Item 10 applicable requirements of Regulation S-K X and give effect to assumptions made on a reasonable basis as set forth in such financial statements. The financial data set forth in the Offering Memorandum (i) in the tables under the caption “Summary Historical Consolidated and Pro Forma Condensed Financial Data—▇▇▇▇▇▇▇▇▇” (excluding the information set forth under the “Pro Forma” columns therein), (ii) in the tables under the caption “Summary Historical Consolidated and Pro Forma Condensed Financial Information—Dynamic” (excluding the information set forth under the “Pro Forma” columns therein), and (iii) under the “Actual” column under the caption “Capitalization” fairly present the information set forth therein on a basis consistent with that of the Securities Act, audited financial statements incorporated by reference in the Offering Memorandum. The statistical and market related data and forward looking statements included in the Offering Memorandum are based on or derived from sources that the Company and its subsidiaries believe to be reliable and accurate in all material respects and represent their good faith estimates that are made on the extent applicablebasis of data derived from such sources. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement and Pricing Disclosure Package or the Prospectus Offering Memorandum fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The audited consolidated financial statements included or incorporated by reference and related notes of each of ▇▇▇▇▇▇, Kratos, Gichner Holdings, Inc. and its subsidiaries (“Gichner”) and ▇▇▇▇▇ Bros. Electronics Inc. and its subsidiaries (“▇▇▇▇▇ Bros.”) contained in the Registration Statement Time of Sale Document and the Prospectus, together with Final Offering Memorandum (the related schedules and notes, “Financial Statements”) present fairly in all material respects the consolidated financial position position, results of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholders’ equity operations and cash flows of each of ▇▇▇▇▇▇, Kratos, Gichner and ▇▇▇▇▇ Bros. and their respective consolidated Subsidiaries as of the respective dates and for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) ), applied on a consistent basis throughout the periods involved, except as may be expressly stated involved and the applicable requirements of Regulation S-X. The financial data set forth under the captions “Summary Historical and Pro Forma Combined Financial Data,” “Unaudited Pro Forma Combined Financial Information of Kratos” and “Selected Consolidated Financial Data of Kratos” in the related notes thereto. The supporting schedules, if any, Time of Sale Document and the Final Offering Memorandum with respect to ▇▇▇▇▇▇ and its consolidated Subsidiaries has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects in accordance with GAAP the information required to be stated therein financial position and results of operations of Kratos and its consolidated Subsidiaries as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Combined Financial Data,” “Summary Consolidated Historical Financial Data of ▇▇▇▇▇▇,” “Unaudited Pro Forma Combined Financial Information of Kratos” and “Selected Consolidated Financial Data of ▇▇▇▇▇▇” in the Time of Sale Document and the Final Offering Memorandum with respect to ▇▇▇▇▇▇ has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of ▇▇▇▇▇▇ as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Combined Financial Data” and “Unaudited Pro Forma Combined Financial Information of Kratos” in the Time of Sale Document and the Final Offering Memorandum with respect to Gichner has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of Gichner as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Combined Financial Data” and “Unaudited Pro Forma Combined Financial Information of Kratos” in the Time of Sale Document and the Final Offering Memorandum with respect to ▇▇▇▇▇ Bros. has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of ▇▇▇▇▇ Bros. as of the respective dates and for the respective periods indicated. The unaudited pro forma financial statements information and related notes of Kratos and its Subsidiaries contained in the Time of Sale Document and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, Final Offering Memorandum have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements applicable requirements of Regulation S-X and have been properly compiled presented on the bases described therein, and the give effect to assumptions used in the preparation thereof are reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included All other financial, statistical and market and industry data and forward-looking statements (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act) contained in the Time of Sale Document and the Final Offering Memorandum are fairly and accurately presented, are based on or incorporated by reference therein, no historical or pro forma derived from sources that ▇▇▇▇▇▇ believes to be reliable and accurate and are presented on a reasonable basis. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Time of Sale Document or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoFinal Offering Memorandum.

Preparation of the Financial Statements. The financial statements included or filed with the Commission and incorporated by reference in the Registration Statement Statement, Base Prospectus, the General Disclosure Package and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity its operations and cash flows for the periods specified. The supporting schedules incorporated by reference in the Registration Statement, taken together with such financial statements, present fairly in all material respects the information required to be stated therein. Such financial statements and supporting schedules included have been prepared in conformity with generally accepted accounting principles as applied in the United States applied on a consistent basis throughout the periods involved (except (i) as may be otherwise indicated in such financial statements or the notes thereto or (ii) in the case of unaudited interim statements, to the extent they may exclude footnotes or may be condensed or summary statements). No other financial statements or supporting schedules are required to be incorporated by reference in the Registration Statement or the Prospectus. The financial data set forth or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects fairly present the information set forth therein on a basis consistent with the applicable accounting requirements that of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma audited or unaudited financial statements and the related notes thereto included incorporated by reference in the Registration Statement and the Prospectus. To the Company’s knowledge, if anyno person who has been suspended or barred from being associated with a registered public accounting firm, present fairly or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the information shown thereinPCAOB, have has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data filed with the Commission and incorporated by reference in the Registration Statement and the Prospectus. The interactive data in eXtensible Business Reporting Language incorporated by reference into the Registration Statement, General Disclosure Package and the Prospectus has been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on applicable thereto (the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoXBRL Data”).

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and the Operating Partnership, at the dates indicated and the statement of operations, shareholders’ equity equity, capital and cash flows of the Company and the Operating Partnership, for the periods specified. Such ; said financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein. The selected financial data and the summary financial information included in the Prospectus present fairly the information shown therein as and have been compiled on a basis consistent with that of the dates indicatedaudited financial statements included or incorporated by reference in the Registration Statement. The ratios of earnings to fixed charges (actual and, if any, pro forma) included in the General Disclosure Package and the Prospectus under the caption “Ratio of Earnings to Fixed Charges” have been calculated in compliance with Item 503(d) of Regulation S-K of the Commission. The pro forma financial statements and the related notes thereto included in the Registration Statement Statement, the General Disclosure Package and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s 's rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement Statement, the General Disclosure Package or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in all material respects in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The consolidated financial statements of the Company, together with related notes and schedules as incorporated by reference in the Registration Statement and the Prospectus, present fairly in all material respects the financial position and the results of operations and cash flows of the Company, at the indicated dates and for the indicated periods. Such financial statements and related schedules have been prepared in accordance with U.S. generally accepted principles of accounting, consistently applied throughout the periods involved, except as disclosed therein, and all adjustments necessary for a fair presentation of results for such periods have been made. The financial statements data included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated information shown therein and such data has been compiled on a basis consistent with the financial position statements presented therein and the books and records of the Company Company. The statistical, industry-related and its consolidated subsidiaries as of and at market-related data included or incorporated by reference in the dates indicated Registration Statement and the statement Prospectus are based on or derived from sources which the Company reasonably and in good faith believes are reliable and accurate, and the Company has obtained the written consent to the use of operations, shareholders’ equity and cash flows for such data from such sources to the periods specifiedextent required. Such Any pro forma financial statements and supporting schedules or data included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of Regulation S-X of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedAct, except as may be expressly stated in the related notes thereto. The supporting schedulesincluding, if anywithout limitation, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described thereinArticle 11 thereof, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or of such pro forma financial statements and data are reasonable The Company and its subsidiaries do not have any material liabilities or supporting schedules are required to be included obligations, direct or incorporated by reference contingent (including any off-balance sheet obligations or any “variable interest entities” as that term is used in Accounting Standards Codification Paragraph ▇▇▇-▇▇-▇▇-▇▇), not disclosed in the Registration Statement or and the Prospectus under the Securities ActProspectus. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding Prospectus that contain “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply comply, in all material respects respects, with Regulation G of under the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The financial statements of the Company, together with the related schedules included or incorporated by reference in each of the Registration Statement Statement, the Time of Sale Information and the Prospectus, together Prospectus comply in all material respects with the related schedules applicable requirements of the Securities Act and notesthe Exchange Act, as applicable, and present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The , and the supporting schedulesschedules included or incorporated by reference in each of the Registration Statement, if any, the Prospectus and the Time of Sale Information present fairly in all material respects in accordance with GAAP the information required to be stated therein as therein; and the other financial information included or incorporated by reference in each of the dates indicated. The pro forma financial statements Registration Statement, the Time of Sale Information and the related notes thereto included in Prospectus has been derived from the Registration Statement accounting records of the Company and the Prospectus, if any, present its subsidiaries and presents fairly the information shown therein, have been prepared in all material respects the information shown thereby. The financial data set forth in the Prospectus under the caption “Summary—Summary Historical Consolidated Financial Data of FIS” fairly presents in all material respects the information set forth therein and has been prepared on a basis consistent with that of the audited financial statements included or incorporated by reference in each of the Registration Statement, the Time of Sale Information and the Prospectus. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in each of the Registration Statement, the Prospectus and the Time of Sale Information has been prepared in accordance with the Commission’s rules and guidelines with respect applicable thereto. No forward-looking statement (within the meaning of Section 27A of the Act and Section 21E of the Exchange Act) included in any of the Registration Statement, the Prospectus or the Time of Sale Information has been made without a reasonable basis or has been disclosed other than in good faith. The statistical and market related data included in any of the Registration Statement, the Prospectus or the Time of Sale Information are based on or derived from sources that the Company and its subsidiaries believe to pro forma be reliable and accurate in all material respects. (ii) To the knowledge of the Company, the financial statements of Worldpay and have been properly compiled on the bases described therein, its consolidated subsidiaries and the assumptions used in the preparation thereof are reasonable related notes and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be thereto included or incorporated by reference in each of the Registration Statement or Statement, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations Time of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Sale Information and the Prospectus fairly presents present, in all material respects, the information called for in all material respects by, and has been prepared in accordance with with, the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholdersstockholders’ equity and cash flows of the Company and its subsidiaries for the periods specified. Such ; said financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with U.S. generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved. The selected financial data included or incorporated by reference in the Registration Statement and the Prospectus present fairly in all material respects the information shown therein and have been compiled on a basis consistent with that of the audited financial statements included or incorporated by reference therein. The financial statements of the businesses or properties acquired or proposed to be acquired, if any, included in the Registration Statement and the Prospectus (a) present fairly, in all material respects, the information set forth therein, (b) except as may be expressly stated disclosed in the related notes thereto. Registration Statement and the Prospectus, have been prepared in conformity with GAAP applied on a consistent basis and (c) otherwise have been prepared in accordance with, in the case of businesses acquired or to be acquired, the applicable financial statement requirements of Rule 3-05 or, in the case of real estate operations acquired or to be acquired, Rule 3-14 of Regulation S-X. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities ActAct or the rules and regulations promulgated thereunder. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference thereinif any, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities ActK, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The financial statements included or together with the related notes thereto of the Company incorporated by reference in the Registration Statement Statement, the Pricing Disclosure Package and the ProspectusProspectus present fairly, together with the related schedules and notes, present fairly in all material respects respects, the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects as to form with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesselected financial data and the summary financial information of the Company included in the Registration Statement, if any, Pricing Disclosure Package and the Prospectus present fairly in all material respects in accordance with GAAP the information required to be stated shown therein as and have been compiled on a basis consistent with that of the dates indicatedCompany’s audited financial statements included in the Registration Statement, the Pricing Disclosure Package and the Prospectus. The In addition, the pro forma financial statements of the Company and its subsidiaries and the related notes thereto included in the Registration Statement Statement, the Pricing Disclosure Package and the ProspectusProspectus present fairly, if anyin all material respects, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma . (ii) The audited consolidated financial statements or supporting schedules together with the related notes thereto of ▇▇▇▇▇ ▇▇▇▇ Holdings Limited (“▇▇▇▇▇ ▇▇▇▇”) included in the Registration Statement, the Pricing Disclosure Package and the Prospectus present fairly, in all material respects, the consolidated financial position of ▇▇▇▇▇ ▇▇▇▇ and its subsidiaries as of and at the dates indicated and the results of their operations and cash flows for the periods specified. The audited consolidated financial statements and the condensed consolidated unaudited financial information together with the related notes thereto of ▇▇▇▇▇ ▇▇▇▇ attached to the letter referred to in Section 8(f) present fairly, in all material respects, the consolidated financial position of ▇▇▇▇▇ ▇▇▇▇ and its subsidiaries as of and at the dates indicated and the results of their operations and cash flows for the periods specified. All such financial statements comply in all material respects as to form with the applicable accounting requirements of the Securities Act and have been prepared in conformity with International Financial Reporting Standards applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements of ▇▇▇▇▇ ▇▇▇▇ are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive selected financial data in eXtensible Business Reporting Language incorporated by reference and the summary financial information of ▇▇▇▇▇ ▇▇▇▇ included in the Registration Statement Statement, the Pricing Disclosure Package and the Prospectus present fairly presents the information called for shown therein and have been compiled on a basis consistent with that of ▇▇▇▇▇ ▇▇▇▇’▇ audited consolidated financial statements included in all material respects the Registration Statement, the Pricing Disclosure Package and has been prepared in accordance with the Commission's rules and guidelines applicable theretoProspectus.

Preparation of the Financial Statements. The consolidated financial statements of the Company included or incorporated by reference in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus, if any, together with the related schedules notes and notesschedules, present fairly fairly, in all material respects respects, the consolidated financial position of the Company and its then consolidated subsidiaries as of and at the dates indicated indicated, and the statement consolidated results of operations, cash flows and changes in shareholders’ equity of the Company and cash flows its then consolidated subsidiaries for the periods specified. Such financial statements specified and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form have been prepared in all material respects in compliance with the applicable accounting published requirements of the Securities Act and have been prepared the Exchange Act, as applicable, and in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes theretobasis. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The unaudited pro forma condensed combined financial statements and any other pro forma financial statements and the related notes thereto or data included or incorporated by reference in the Registration Statement Statement, the Time of Sale Prospectus and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance comply with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on requirements of Regulation S-X of the bases described thereinSecurities Act, including, without limitation, Article 11 thereof, and the assumptions used in the preparation thereof of such pro forma financial statements and data are reasonable and reasonable, the pro forma adjustments used therein are appropriate to give effect to the transactions and circumstances referred to thereintherein and the pro forma adjustments have been properly applied to the historical amounts in the compilation of those statements and data. Except as included The other financial and statistical data with respect to the Company and its Subsidiaries contained or incorporated by reference thereinin the Registration Statement, the Time of Sale Prospectus and the Prospectus, if any, are accurately and fairly presented and prepared on a basis consistent with the financial statements and books and records of the Company. There are no financial statements (historical or pro forma financial statements or supporting schedules forma) that are required to be included or incorporated by reference in the Registration Statement or Statement, the Time of Sale Prospectus and the Prospectus under that are not included or incorporated by reference as required. The Company and its Subsidiaries do not have any material liabilities or obligations, direct or contingent (including any off-balance sheet obligations or any “variable interest entities” as that term is used in Accounting Standards Codification Paragraph 8▇▇-▇▇-▇▇-▇▇), not described in the Securities ActRegistration Statement, the Time of Sale Prospectus and the Prospectus which are required to be described in the Registration Statement, the Time of Sale Prospectus and the Prospectus. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference thereinin the Registration Statement, the Time of Sale Prospectus and the Prospectus, if any, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and the Prospectus, together with the related schedules and notes, included in each Applicable Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the any Applicable Prospectus. The financial data set forth in each Applicable Prospectus under the Securities Act. All disclosures caption “Capitalization” fairly present in all material respects the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement or and each Applicable Prospectus. The other financial information of the ProspectusCompany, or incorporated by reference therein, regarding “including non-GAAP financial measures” (as such term is defined by , included in each Applicable Prospectus has been derived from the rules and regulations accounting records of the Commission) comply Company, fairly presents in all material respects the information purported to be shown thereby and complies with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement and the Time of Sale Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto. The Company’s ratios of earnings to fixed charges set forth in the Base Prospectus and in Exhibit 12.1 to the Registration Statement have been calculated in compliance with Item 503(d) of Regulation S-K under the Securities Act. No person who has been suspended or barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements or other financial data filed with the Commission as a part of the Registration Statement and included in any Applicable Prospectus.

Preparation of the Financial Statements. The audited consolidated financial statements included or incorporated by reference and related notes of each of Integral, Kratos, ▇▇▇▇▇▇ Industries, Inc. and its subsidiaries (“▇▇▇▇▇▇”), Gichner Holdings, Inc. and its subsidiaries (“Gichner”) and ▇▇▇▇▇ Bros. Electronics Inc. and its subsidiaries (“▇▇▇▇▇ Bros.”) contained in the Registration Statement Time of Sale Document and the Prospectus, together with Final Offering Memorandum (the related schedules and notes, “Financial Statements”) present fairly in all material respects the consolidated financial position position, results of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement of operations, shareholders’ equity operations and cash flows of each of Integral, Kratos, ▇▇▇▇▇▇, ▇▇▇▇▇▇▇ and ▇▇▇▇▇ Bros. and their respective consolidated Subsidiaries as of the respective dates and for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) ), applied on a consistent basis throughout the periods involved, except as may be expressly stated involved and the applicable requirements of Regulation S-X. The financial data set forth under the captions “Summary Historical and Pro Forma Condensed Combined Financial Data of Kratos,” “Unaudited Pro Forma Condensed Combined Financial Information of Kratos” and “Selected Consolidated Financial Data of Kratos” in the related notes thereto. The supporting schedules, if any, Time of Sale Document and the Final Offering Memorandum with respect to Kratos and its consolidated Subsidiaries has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects in accordance with GAAP the information required to be stated therein financial position and results of operations of Kratos and its consolidated Subsidiaries as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Condensed Combined Financial Data of Kratos,” “Summary Historical Consolidated Financial Data of Integral Systems,” “Unaudited Pro Forma Condensed Combined Financial Information of Kratos” and “Selected Consolidated Financial Data of Integral Systems” in the Time of Sale Document and the Final Offering Memorandum with respect to Integral has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of Integral as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Condensed Combined Financial Data of Kratos” and “Unaudited Pro Forma Condensed Combined Financial Information of Kratos” in the Time of Sale Document and the Final Offering Memorandum with respect to ▇▇▇▇▇▇ has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of ▇▇▇▇▇▇ as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Condensed Combined Financial Data of Kratos” and “Unaudited Pro Forma Condensed Combined Financial Information of Kratos” in the Time of Sale Document and the Final Offering Memorandum with respect to Gichner has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of Gichner as of the respective dates and for the respective periods indicated. The financial data set forth under the captions “Summary Historical and Pro Forma Condensed Combined Financial Data of Kratos” and “Unaudited Pro Forma Condensed Combined Financial Information of Kratos” in the Time of Sale Document and the Final Offering Memorandum with respect to ▇▇▇▇▇ Bros. has been prepared on a basis consistent with that of the Financial Statements and present fairly in all material respects the financial position and results of operations of ▇▇▇▇▇ Bros. as of the respective dates and for the respective periods indicated. The unaudited pro forma financial statements information and related notes of Kratos and its Subsidiaries contained in the Time of Sale Document and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, Final Offering Memorandum have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements applicable requirements of Regulation S-X and have been properly compiled presented on the bases described therein, and the give effect to assumptions used in the preparation thereof are reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included All other financial, statistical and market and industry data and forward-looking statements (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act) contained in the Time of Sale Document and the Final Offering Memorandum are fairly and accurately presented, are based on or incorporated by reference therein, no historical or pro forma derived from sources that Kratos believes to be reliable and accurate and are presented on a reasonable basis. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement Time of Sale Document or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoFinal Offering Memorandum.

Preparation of the Financial Statements. The financial statements included filed with the Commission as a part of or incorporated by reference in the Registration Statement and included or incorporated by reference in the Prospectus, together with General Disclosure Package and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of each of the Company Transaction Entities and its consolidated their subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and The supporting schedules included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus present fairly the information required to be stated therein. Such financial statements comply as to form in all material respects with the applicable accounting requirements of the Securities 1933 Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. No other financial statements or supporting schedules are required under applicable law or the rules and regulations of the Commission to be included or incorporated by reference in the Registration Statement, the General Disclosure Package and the Prospectus. The supporting schedulesselected historical operating and financial data set forth in or incorporated by reference in the Registration Statement, if any, present the General Disclosure Package and the Prospectus fairly in all material respects in accordance with GAAP presents the information required to be stated set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in, or incorporated by reference in, the Registration Statement, the General Disclosure Package and the Prospectus. The pro forma financial statements and the related notes thereto included or incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus, if any, Prospectus present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in into the Registration Statement Statement, General Disclosure Package or Prospectus. Each of the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, Transaction Entities’ ratios of earnings to fixed charges set forth or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by in the rules General Disclosure Package and regulations of the CommissionProspectus and in Exhibit 12 to the Registration Statement have been calculated in compliance with Item 503(d) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities 1933 Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the General Disclosure Package and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with Time of Sale Prospectus and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated included in the Registration Statement or any Applicable Prospectus. The financial data set forth in each Applicable Prospectus under the captions "Prospectus Summary--Summary Consolidated Financial Data," and "Capitalization" fairly present the information set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement and each Applicable Prospectus. The pro forma condensed financial statements of the Company and its subsidiaries and the related notes thereto included in the Registration Statement Time of Sale Prospectus and the Prospectus, if any, Prospectus present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s 's rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference thereinTo the Company's knowledge, no historical person who has been suspended or pro forma barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements or statements, supporting schedules are required to be included or incorporated by reference in other financial data filed with the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (Commission as such term is defined by the rules and regulations a part of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for included in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoany Applicable Prospectus.

Preparation of the Financial Statements. The consolidated financial statements of the Company, together with related notes and schedules as incorporated by reference in the Registration Statement and the Prospectus, present fairly in all material respects the financial position and the results of operations and cash flows of the Company, at the indicated dates and for the indicated periods. Such financial statements and related schedules have been prepared in accordance with U.S. generally accepted principles of accounting, consistently applied throughout the periods involved (subject, in the case of unaudited financial statements, to normal year-end adjustments), except as disclosed therein, and all adjustments necessary for a fair presentation in all material respects of results for such periods have been made. The summary financial and statistical data included or incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated information shown therein and such data has been compiled on a basis consistent with the financial position statements presented therein and the books and records of the Company. The statistical, industry-related and market-related data included or incorporated by reference in the Registration Statement and the Prospectus are based on or derived from sources which the Company reasonably and its consolidated subsidiaries as in good faith believes are reliable and accurate, and the Company has obtained the written consent to the use of and such data from such sources to the extent required. The financial data set forth or incorporated in the Prospectus under the caption “Selected Financial Data” fairly present in all material respects the information set forth therein at the indicated dates indicated and the statement of operations, shareholders’ equity and cash flows for the indicated periods specified. Such on a basis consistent with that of the audited financial statements and supporting schedules contained, incorporated or deemed to be incorporated in the Registration Statement. Any pro forma financial statements or data included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of Regulation S-X of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedAct, except as may be expressly stated in the related notes thereto. The supporting schedulesincluding, if anywithout limitation, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described thereinArticle 11 thereof, and the assumptions used in the preparation thereof of such pro forma financial statements and data are reasonable and reasonable, the pro forma adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or therein and the pro forma adjustments have been properly applied to the historical amounts in the compilation of those statements and data. The other financial statements or supporting schedules are required to be included data set forth or incorporated by reference in the Registration Statement or and the Prospectus under is accurately presented and prepared on a basis consistent with the Securities Actfinancial statements and books and records of the Company. The Company and its subsidiaries do not have any material liabilities or obligations, direct or contingent (including any off-balance sheet obligations or any “variable interest entities” as that term is used in Accounting Standards Codification Paragraph 8▇▇-▇▇-▇▇-▇▇), not disclosed in the Registration Statement and the Prospectus. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding Prospectus that contain “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply comply, in all material respects respects, with Regulation G of under the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Preliminary Prospectus, together with the related schedules Time of Sale Prospectus and notes, the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified, it being understood that unaudited interim financial statements are subject to normal, year-end audit adjustments, which are not expected to be material. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required to be included in the Registration Statement or any Applicable Prospectus. The financial data set forth or incorporated by reference in each Applicable Prospectus fairly present the Registration Statement or information set forth therein on a basis consistent with that of the Prospectus under the Securities Act. All disclosures audited financial statements contained in the Registration Statement and each Applicable Prospectus. No person who has been suspended or the Prospectusbarred from being associated with a registered public accounting firm, or incorporated who has failed to comply with any sanction pursuant to Rule 5300 promulgated by reference thereinthe PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data filed with the Commission as a part of the Registration Statement and included in any Applicable Prospectus. All disclosures included in the Registration Statement or any Applicable Prospectus regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. The historical combined financial statements included or incorporated by reference in of the Company filed with the Commission as a part of the Registration Statement and included in the ProspectusDisclosure Package and the Prospectus present fairly the combined financial position of the Company and Ellora Oil and Gas, together Inc. and their respective consolidated subsidiaries as of and at the dates indicated and the results of their operations and cash flows for the periods specified. The consolidated financial statements of the Company filed with the related schedules Commission as a part of the Registration Statement and notes, included in the Disclosure Package and the Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. The financial statements of Presco Western, LLC filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus present fairly the financial position of Presco Western LLC as of and at the dates indicated and the results of its operations and cash flows for the periods specified. The statement of revenues and direct operating expenses of the Shelby County acquisition properties present fairly the revenue and direct operating expenses of the Shelby County properties for the period specified. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or Statement. The financial data set forth in the preliminary prospectus and the Prospectus under the Securities Act. All disclosures headings "Prospectus Summary—Summary Combined Historical Financial Data," Prospectus Summary—Summary of Oil and Gas," "Selected Combined Historical Financial Data" and "Capitalization" fairly present the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoStatement.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in filed with the Commission as a part of the Registration Statement and included in the Prospectus, together with Time of Sale Prospectus and the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries (or its applicable subsidiaries) as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. The supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information schedules are required to be stated included in the Registration Statement or any Applicable Prospectus. The financial data set forth in each Applicable Prospectus under the caption “Summary—Summary Consolidated Financial Information” fairly present the information set forth therein as on a basis consistent with that of the dates indicatedaudited financial statements contained in the Registration Statement and each Applicable Prospectus. The pro forma condensed financial statements of the Company and its subsidiaries and the related notes thereto included in the Registration Statement Time of Sale Prospectus and the Prospectus, if any, Prospectus present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled presented on the bases described de- scribed therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference thereinTo the Company’s knowledge, no historical person who has been suspended or pro forma barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements or statements, supporting schedules are required to be included or incorporated by reference in other financial data filed with the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (Commission as such term is defined by the rules and regulations a part of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for included in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoany Applicable Prospectus.

Preparation of the Financial Statements. The financial statements included or of the Company and its subsidiaries incorporated by reference in the Registration Statement and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles GAAP (as defined in the United States (“GAAP”) applied on a consistent basis throughout the periods involvedSection 22(b)), except as may be expressly stated in the related notes thereto. The No other financial statements or supporting schedules, if any, present fairly in all material respects in accordance with GAAP schedules of the information Company and its subsidiaries are required to be stated included or incorporated by reference in the Registration Statement or the Prospectus. The financial data set forth in the Prospectus under the column labeled “Actual” under the caption “Capitalization” fairly presents the information set forth therein as on a basis consistent with that of the dates indicated. The pro forma audited financial statements of the Company and the related notes thereto included its subsidiaries incorporated by reference in the Registration Statement and the Prospectus, if any, . The pro forma consolidated financial statements of the Company and its subsidiaries and the related notes thereto incorporated by reference in the Prospectus and in the Registration Statement present fairly the information shown contained therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines Article 11 of Regulation S-X with respect to pro forma financial statements and have been properly compiled presented on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or the Prospectus under the Securities Act. All disclosures contained in the Prospectus and the Registration Statement or the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. No person who has been suspended or barred from being associated with a registered public accounting firm, or who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data of the Company and its subsidiaries incorporated by reference in the Registration Statement and the Prospectus (it being agreed that the foregoing representation is made only to the Company’s knowledge with respect to any person who is not a director, officer or employee of the Company or any of its subsidiaries). The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the required information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. The financial statements included or filed with the Commission as a part of and incorporated by reference in into the Registration Statement Statement, the Preliminary Prospectus, the Time of Sale Prospectus and the Prospectus, together with the related schedules and notes, Prospectus present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries as of and at the dates indicated and the statement results of their operations, shareholdersstockholders’ equity and cash flows for the periods specified; it being understood that unaudited interim financial statements are subject to normal, year-end audit adjustments, which are not expected to be material. Any supporting schedules included in the Registration Statement present fairly the information required to be stated therein. Such financial statements and any supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedules, if any, present fairly in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described therein, and the assumptions used in the preparation thereof are reasonable and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or pro forma No other financial statements or supporting schedules are required to be included in the Registration Statement or any Applicable Prospectus. The financial data set forth or incorporated by reference in each Applicable Prospectus fairly present the Registration Statement or information set forth therein on a basis consistent with that of the Prospectus under the Securities Act. All disclosures audited financial statements contained in the Registration Statement and each Applicable Prospectus. To the Company’s knowledge, no person who has been suspended or the Prospectusbarred from being associated with a registered public accounting firm, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined who has failed to comply with any sanction pursuant to Rule 5300 promulgated by the rules and regulations PCAOB, has participated in or otherwise aided the preparation of, or audited, the financial statements, supporting schedules or other financial data filed with the Commission as a part of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for included in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable theretoany Applicable Prospectus.

Preparation of the Financial Statements. The financial statements included or incorporated by reference in the Registration Statement and the Prospectus, together with the related notes and supporting schedules and notes, present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries the Subsidiaries, including those of ▇▇▇▇▇▇ and Bridgehouse Marine, as applicable, contained in the Registration Statement, the Time of and at the dates indicated Sale Prospectus and the statement Prospectus (the “Financial Statements”) present fairly, in all material respects, the financial position, results of operations, shareholders’ equity operations and cash flows of each such entity on a consolidated basis, where applicable, as of the respective dates and for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) applied on a consistent basis throughout the periods involvedinvolved and the requirements of Regulation S-X. To the Company’s knowledge, except as may be expressly stated the financial statements and related notes and supporting schedules of the Target Entities contained in the related notes theretoRegistration Statement, the Time of Sale Prospectus and the Prospectus (the “Financial Statements”) present fairly, in all material respects, the financial position, results of operations and cash flows of each such entity on a consolidated basis, where applicable, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with generally accepted accounting principles of the United States (“GAAP”) applied on a consistent basis throughout the periods involved and the requirements of Regulation S-X. The financial data set forth under the captions “Summary Historical and Pro Forma Financial Data” and “Summary Unaudited Pro Forma Financial Information for Completed and Pending Acquisitions” in the Registration Statement, the Time of Sale Prospectus and the Prospectus has been prepared on a basis consistent with that of the Financial Statements and present fairly the financial position and results of operations of the Company and its consolidated Subsidiaries as of the respective dates and for the respective periods indicated. The supporting schedules, if any, present interactive data in eXtensible Business Reporting Language included or incorporated by reference in the Registration Statement fairly presents the information called for in all material respects in accordance with GAAP the information required to be stated therein as of the dates indicated. The pro forma financial statements and the related notes thereto included in the Registration Statement and the Prospectus, if any, present fairly the information shown therein, have has been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect applicable thereto. No other financial statements or supporting schedules are required to be included in the Registration Statement, the Time of Sale Prospectus or the Prospectus. The unaudited pro forma financial statements information and related notes and supporting schedules of the Company and the Subsidiaries contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus have been prepared in accordance with the requirements of Regulation S-X and have been properly compiled presented on the bases described therein, and the give effect to assumptions used in the preparation thereof are reasonable basis and in good faith and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included All other financial, statistical and market and industry data and forward-looking statements (within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act) contained in the Registration Statement, the Time of Sale Prospectus and the Prospectus are fairly and accurately presented in all material respects, are based on or incorporated by reference therein, no historical or pro forma derived from sources that the Company believes to be reliable and accurate and are presented on a reasonable basis. No other financial statements or supporting schedules are required to be included or incorporated by reference in the Registration Statement or Statement, the Time of Sale Prospectus under the Securities Act. All disclosures contained in the Registration Statement or and the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The financial statements included or incorporated by reference in the Registration Statement and the Prospectusstatements, together with the related schedules and notes, included or incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus comply with the requirements of the Securities Act and the Exchange Act in all material respects and present fairly in all material respects the consolidated financial position of the Company and its consolidated subsidiaries entities to which they relate as of and at the dates indicated and the statement results of operations, shareholders’ equity their operations and cash flows for the periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act and have been prepared in conformity with generally accepted accounting principles as applied in the United States (“GAAP”) ), applied on a consistent basis throughout the periods involved, except as may be expressly stated in the related notes thereto. The supporting schedulesfinancial data set forth in the Registration Statement, if anythe Preliminary Prospectus and the Prospectus fairly present the information set forth therein on a basis consistent with that of the audited financial statements included or incorporated by reference in the Registration Statement, present fairly the Preliminary Prospectus and the Prospectus. The statistical and market-related data and forward-looking statements included or incorporated by reference in the Registration Statement, the Preliminary Prospectus and the Prospectus are based on or derived from sources that the Issuers and their Subsidiaries believe to be reliable and accurate in all material respects in accordance with GAAP and represent their good faith estimates that are made on the information required to be stated therein as basis of the dates indicated. The data derived from such sources. (ii) All pro forma financial statements and the related notes thereto or data included or incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus, the Pricing Disclosure Package, any Issuer Additional Written Communication, or the Prospectus (or any amendment or supplement thereto), comply with the requirements of the Securities Act and the Prospectus, if any, present fairly the information shown therein, have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and have been properly compiled on the bases described thereinExchange Act, and the assumptions used in the preparation thereof of such pro forma financial statements and data are reasonable and reasonable, the pro forma adjustments used therein are appropriate to give effect to the transactions or circumstances described therein and circumstances referred to therein. Except as included or incorporated by reference therein, no historical or the pro forma financial adjustments have been properly applied to the historical amounts in the compilation of those statements and data; none of the Obligors have any material liabilities or supporting schedules are required to be included obligations, direct or contingent (including any off balance sheet obligations), not described in the Registration Statement, the Preliminary Prospectus and the Prospectus; and all disclosures contained or incorporated by reference in the Registration Statement or Statement, the Preliminary Prospectus, the Prospectus under the Securities Act. All disclosures contained in the Registration Statement or the Prospectus, any Issuer Additional Written Communication (or incorporated by reference therein, any amendment or supplement thereto) regarding “non-GAAP financial measures” (as such term is defined by the rules and regulations of the Commission) comply in all material respects with Regulation G of the Exchange Act and Item 10 of Regulation S-K of under the Securities Act, to the extent applicable. The interactive data in eXtensible Business Reporting Language incorporated by reference in the Registration Statement Statement, the Preliminary Prospectus and the Prospectus fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's ’s rules and guidelines applicable thereto.

Preparation of the Financial Statements. (i) The audited and unaudited reviewed consolidated financial statements included or incorporated by reference and related notes of the Company and its consolidated subsidiaries contained in the Registration Statement Time of Sale Document and the Prospectus, together with Final Offering Memorandum (the related schedules and notes, “Company Financial Statements”) present fairly in all material respects the consolidated financial position position, results of operations and cash flows of the Company and its consolidated subsidiaries subsidiaries, as of the respective dates and at the dates indicated and the statement of operations, shareholders’ equity and cash flows for the respective periods specified. Such financial statements and supporting schedules included or incorporated by reference in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Securities Act which they apply and have been prepared in conformity accordance with generally accepted accounting principles in of the United States (“GAAP”) applied on a consistent basis throughout the periods involved, except as may be expressly stated involved and the requirements of Regulation S-X. (ii) The audited and unaudited reviewed consolidated financial statements and related notes of PiC and its consolidated subsidiaries contained in the related notes thereto. The supporting schedules, if any, Time of Sale Document and the Final Offering Memorandum (the “PiC Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of PiC and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with United Kingdom Accounting Standards (“UK GAAP”) applied on a consistent basis throughout the periods involved. (iii) The audited consolidated financial statements and related notes of CRC and its consolidated subsidiaries contained in the Time of Sale Document and the Final Offering Memorandum (the “CRC Financial Statements” and together with the Company Financial Statements and the PiC Financial Statements, the “Financial Statements”) present fairly in all material respects the financial position, results of operations and cash flows of CRC and its consolidated subsidiaries, as of the respective dates and for the respective periods to which they apply and have been prepared in accordance with GAAP applied on a consistent basis throughout the information required to be stated therein as periods involved. (iv) The financial data set forth under the captions “Summary—Summary Historical Condensed Consolidated Financial Data and Unaudited Pro Forma Condensed Combined Financial Data”, “Unaudited Pro Forma Condensed Combined Financial Data” and “Selected Financial Data” included or incorporated by reference in the Time of Sale Document and the Final Offering Memorandum has been prepared on a basis consistent with that of the dates indicated. Financial Statements and fairly and accurately present in all material respects the financial position and results of operations of the Company, PiC, CRC and their respective consolidated subsidiaries, as applicable. (v) The unaudited pro forma financial statements information and related notes contained in the Time of Sale Document and the related notes thereto included in Final Offering Memorandum under the Registration Statement captions “Summary—Summary Historical Condensed Consolidated Financial Data and the Prospectus, if any, present fairly the information shown therein, Unaudited Pro Forma Condensed Consolidated Financial Data” and “Unaudited Pro Forma Condensed Combined Financial Information” have been prepared in all material respects in accordance with the Commission’s rules and guidelines with respect to pro forma financial statements and requirements of Regulation S-X, have been properly compiled presented on the bases described therein, therein and the give effect to assumptions used in the preparation thereof are on a reasonable basis and in good faith, and the adjustments used therein are appropriate to give effect to the transactions and circumstances referred to therein. Except as included or incorporated by reference therein. (vi) The financial, no historical or pro forma financial statistical and market and industry data and forward-looking statements or supporting schedules are required to be included or incorporated by reference in (within the Registration Statement or the Prospectus under meaning of Section 27A of the Securities Act and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act. All disclosures ”)) contained in the Registration Statement or Time of Sale Document and the Prospectus, or incorporated by reference therein, regarding “non-GAAP financial measures” (as such term is defined by the rules Final Offering Memorandum are fairly and regulations of the Commission) comply accurately presented in all material respects with Regulation G of and are based on or derived from sources that the Exchange Act Company believes to be reliable and Item 10 of Regulation S-K of the Securities Act, to the extent applicable. accurate. (vii) The interactive data in eXtensible Business Reporting Language (“XBRL”) incorporated by reference in the Registration Statement Time of Sale Document and the Prospectus Final Offering Memorandum fairly presents the information called for in all material respects and has been prepared in accordance with the Commission's SEC’s rules and guidelines applicable thereto.