Mr. Niall Gleeson:

We respond to every single audit item. In the Leixlip audit for March there was a misunderstanding about the shutdown but all other open items are being acted upon. They are just taking longer. We can correct some of the items straight away but some, such as the UV issue in the report, require an analysis and a discussion with the EPA. If the EPA makes a recommendation we take it on board. Open items on an audit are not necessarily a bad thing.