Ms Nóirín O'Sullivan:

The matter is being dealt with. It is being dealt with by Mr. Nugent, who informs me that he will be in a position to provide the committee with a report as soon as possible. I share the Chairman's concerns about the tone and content of the letter. Perhaps I could pick up on one of the Chairman's points. In his absence earlier today I explained how this came about. When Mr. Kelly published his draft interim audit report in September 2016, the legal advices he received from Mr. Ruane were that he needed to circulate the draft document to all parties involved. He did that. The matter referred to here by Mr. Howard is actually a submission that was received on behalf of Mr. Culhane, who was obviously named in the report. Other submissions were also received.