Auditors’ Management Letters. Promptly after any auditors’ management letters are received by the Borrower or by its accountants, which refer in whole or in part to any inadequacy, defect, problem, qualification or other lack of fully satisfactory accounting controls utilized by the Borrower.

Auditor’s Reports. Promptly afterupon receipt thereof, a copy of any auditors’ management letters are received“management letter” submitted by theindependent accountants to any Borrower or byany of its accountants, which referSubsidiaries in wholeconnection with any annual, interim or in part tospecial audit of the books of such Borrower or any inadequacy, defect, problem, qualification or other lack of fully satisfactory accounting controls utilized by the Borrower.its Subsidiaries.