On behalf of Kursk-Moloko LLC, a member of the international group of companies Milkiland N. V. (Netherlands), I would like to thank you for your audit under IFRS for 2014-2015 years. The goodwill and high professionalism of auditors caused a high-quality audit of our IFRS financial statements within the agreed period. The accumulated experience and professionalism of auditors will continue to provide reliable support to our business and help us solve the challenges we face.

Partner-invest LLC expresses its gratitude to you for your productive audit work of financial statements under IFRS of Partner-invest group for 2011-2012 years. On behalf of the business owner and the team of top managers, we express our sincere gratitude to the team of auditors for a constructive and flexible approach of solving complex and non-standard tasks that arose during the audit, prompt feedback on all issues, and maximum effort to comply with the interests of the client and the framework of standards. In addition to the high level of competence in professional matters, we would also like to note the high level of personal qualities of the audit team: respect for the client's opinion, goodwill, and patience.

I would like to express my sincere gratitude to the team of auditors for their productive cooperation in promptly resolving all issues arising in the provision of services (audit of the consolidated financial statements of Sibakademstroy for 2008-2012 years). Special thanks to the audit team and its head Sergey Gafurov. Due to the high professionalism of the team, experience in such work, constructive approach and communication skills, the audit was conducted in a reasonable time and with high quality. Thank you for your work.