Mr. John McDonnell:

I don't think there's any distinction between signing as PricewaterhouseCoopers or signing as John McDonnell on behalf of PricewaterhouseCoopers, Senator, because as I explained when I sign an opinion or when a partner signs an opinion it binds the firm. It is the firm's opinion signed by a partner acting on behalf of the firm but that partner is the partner who has done the work and that partner takes that role very very seriously.