WITN10370167 - Letter from Gareth James (Deloitte LLP) to Post Office Limited and Linklaters LLP re: HNG-X Review of Assurance Sources

Evidence on official site

WITN10370167
WITN10370167

Deloitte

Detoitte LLP
POBox 500

2 Hardman Street
Manchester

‘Meo 2AT

United Kingdom

Post Office Limited
148 Old Street
London

EC1V 9HQ

Linklaters LLP
One Silk Street
London

EC2Y 8HQ

Ref. Christa Band

30 April 2014

Our Ref: GRJ/ZEB/HH01

Dear Sirs

Post Office Limited / Linklaters LLP / HNG-X Review of Assurance Sources

We have now had an opportunity to consider your request for access to our report ‘HNG-X
Review of Assurance Sources — Executive Summary Draft ‘dated 29" April 2014 which was
prepared for Post Office Limited under the terms of our engagement letter dated 9 April 2014.
Post Office Limited has instructed Linklaters LLP as advisors and have asked that we allow
Linklaters LLP access to the Report to enable them to provide legal advice to Post Office Ltd
and make reference to the Report in future communications with Post Office Limited as required
(the “Purpose”),

We are happy to cooperate with you, subject to your agreement to the following:

1. We will make available to Post Office Ltd and Linklaters LLP a PDF copy of the Report
for inspection.

2. Post Office Ltd and Linklaters LLP agree that in providing access to the Report to
Linklaters LLP, we do not owe or assume any duty of care or responsibility to Linklaters
LLP, and that Linklaters LLP rely on the documentation disclosed at their own risk and
without recourse to us.

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WITN10370167
WITN10370167

Deloitte

3. Our consent that the Report may be made available to Linklaters LLP on the terms of this
letter does not establish any client relationship or any other contractual or other
relationship between Deloitte LLP and Linklaters LLP.

4. Post Office Ltd and Linklaters LLP will not disclose copies of the Report without our
prior written consent or an order of the court or as required to do so pursuant to
applicable law or regulation.

5. Post Office Ltd and Linklaters LLP will not use the documents or information obtained
for any purpose other than that identified above unless permitted to do so by an order of
the court or as permitted by applicable law or regulation.

6. Post Office Ltd and we agree (for the avoidance of doubt) that nothing in this letter will
(a) affect your rights to apply to court for disclosure of any documents in our files, copies
of which (under paragraph 4 above) we decide not to provide to you and/or in respect of
which we do not consent to disclosure, or (b) affect our rights in relation to any such
application.

Please confirm on behalf of Post Office Ltd and Linklaters LLP that the above conditions are
agreed.

Yours sincerely

Gareth James
Partner
For and on behalf of Deloitte I

Acknowledge and agreed
For and

Acknowledge and agreed
For and on behalf of Linklaters LLP