EFTA01366943.pdf

.:4 Page 514 of 868 Report of independent registered public accounting firm To SunE Orson Emerging Markets Co We have auyeed the accompanying comp -ea re a-ce Eye's o's,nEdlson Er-€(5 vo'ke's —0 troeaeoessoo fa solar energy genre:ion asset butanes& of SunEdson. Inc ) (the Company) as of December 31. 2014 and 2013. and the reeled corroded stdemee%s of operations. congrehenswe oss epAy and cash flows for each of the years in the two-year period ended December 31. 2014. These combined financial statements are the responsibility d the Company s management Oir respomitoilty 610 exPress an opinion en these combined financial tadeirerts based on our audits We concluded our audits in accordance wthIre standards of the Pttilic Cornpeny Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtan reasonable assurance about whether It-s financial statements are free of material misstatement An audit includes examining, on a test basis evidence supporting the amours and clsclostres n the fmance' statements. An audit also includes assessing the accountrg pnncides used and signicart eslmates made by management. as well as evaluating the overall financial statement presentation We believe that our audts provide a reasoned° basis for our opinion In our °preen tre combinedIna-mat statements referred to above present fairly, in all matenal respects, the financial position of SunEdison Emerging Markets Co (Predecessor) as of December 31. 2014 and 2013 and the rears of their operations and their cash flows for each of the years in the two-year penes ended Decernter 31, 2014, in conformity with U S generally accepts accounting pnnoples /s/ liP1.1G UP San Francisco. California June 17.2015 F.194 http://cfdocs.btogo.com:27638/cf/drv7/pub/edgar/2015/07/20/0001193125-15-256461/d78... 7/20/2015 CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0058471 CONFIDENTIAL SDNY_GM_00204655 EFTA01366943