Mr. Shane O'Sullivan:

My area issues these letters. In our asset management unit we try to return non-performing customers to performing. That is our starting point; it is what we attempt to do six days a week. The vehicle for making the assessments is the standard financial statement we complete with customers. Thankfully, that has enabled us to offer many customer long-term treatments. Despite that, there are cases where, unfortunately, whatever way we look at it, affordability and sustainability are not there. I wish that were not the case, but in some circumstances it is the case.