Amendment Page 796 of 868 To the Board of Directors and Shareholders of Eolo de Nicaragua, SA. Restdoment of financial slalomed, As discussed in Note 3 2, the financial statements nave been restated for the correction Cl errors ri the a:cowling for decomrnssionng pensions depreciation of property, pars and equipment deterred income taxes and tre dassilcaticn of the restricted cash. This restatement has also resulted in the drsclosure of the January 1, 2013 statemert of financial position Our opnon is no( modtied with respect to this matter /s/ Ernst & Young, S A Ernst & Young, S A San Jose, Costa Rca June 13, 2015 F-476 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-0058753 CONFIDENTIAL SDNY GM_00204937 EFTA01367225