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- 10-Q Quarterly report
- 4.1 Indenture
- 4.2 First Supplemental Indenture
- 10.1 Tax Matters Agreement
- 10.2 Transition Services Agreement
- 10.3 Employee Matters Agreement
- 10.3.1 First Amendment to Employee Matters Agreement
- 10.4 Purchase and Sale Agreement
- 10.5 Second Amended and Restated Limited Liability Company Agreement
- 10.6 Loan Agreement
- 18.1 Accountants' Preferability Letter
- 31.1 Section 302 Certification of CEO
- 31.2 Section 302 Certification of CFO
- 32.1 Section 906 Certification of CEO
- 32.2 Section 906 Certification of CFO
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EXHIBIT 18.1
August 6, 2009
Spectra Energy Corp
5400 Westheimer Court
Houston, Texas 77056
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended June 30, 2009, of the facts relating to the change in the date of the goodwill annual impairment test from August 31 to April 1. We believe, on the basis of the facts so set forth and other information furnished to us by appropriate officials of Spectra Energy Corp (the “Company”), that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of the Company and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2008. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of Spectra Energy Corp and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2008.
Yours truly, |
/s/ Deloitte & Touche LLP |
Houston, Texas |