Letter in Response to Request for Comments Re: CSA Consultation Paper 91-405 - Derivatives: End-User Exemption

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Dear Sirs/Mesdames:

RE: CSA Consultation Paper 91-405 - Derivatives: End-User Exemption -

This letter is in response to the request for comments regarding Canadian Securities Administrators (“CSA” or the “Committee”) Consultation Paper 91-405 - Derivatives: End-User Exemption (“CSA B Paper 91-405”), which outlines an exemption (the “End-User exemption”) for businesses who utilize over-the-counter derivatives (“OTC Derivatives”) to manage and mitigate the risks related to their operations from a number of the proposed regulation requirements the Committee is recommending for the regulation of OTC Derivatives.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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