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LETTER FROM CHIEF FINANCIAL OFFICER <br /> I am the chief financial officer of Pacific Bell, 2600 Camino Road,Foom 4CN100, San Ramon, <br /> California. This letter is in support of the use of"the financial test of self-insurance," to demonstrate <br /> financial responsibility for taking corrective action and/or compensating third parties for bodily injury <br /> and property damage caused by sudden accidental releases and/or nonsudden accidental releases in the <br /> amount of at least One Million Dollars ($1,000,000)per occurrence and Two Million Dollars <br /> ($2,000,000) annual aggregate arising from operating certain underground storage tank(s). <br /> Underground storage tanks at the following facilities are assured by this financial test or a financial test <br /> under an authorized State program by this "owner or operator": Exhibit A contains the name and <br /> addresses of each such facilities. All Underground Storage Tanks are assured by this financial test and a <br /> financial test under a State program approved under 40 CFR Part 281. <br /> A "financial test," is also used by this "owner or operator," to demonstrate evidence of financial <br /> responsibility in the following amounts under other EPA regulations or state programs authorized by <br /> EPA under 40 CFR Parts 271 and 145: <br /> EPA Regulations Amount <br /> Closure (§§ 264.143 and 265.143)...................................$ N/A <br /> Post-Closure Care(§§ 264.145 and 265.145)..................$ N/A <br /> Liability Coverage (§§ 264.147 and 265.147).................$ N/A <br /> Corrective Action(§§ 264.101(b))..................................$ N/A <br /> Plugging and Abandonment(§ 144.63)...........................$ N/A <br /> Closure.............................................................................$ N/A <br /> Post-Closure Care............................................................$ N/A <br /> Liability Coverage...........................................................$ N/A <br /> Corrective Action............................................................$ N/A <br /> Plugging and Abandonment............................................$ N/A <br /> Total............................................................................$ N/A <br /> This "owner or operator," has not received an adverse opinion, a disclaimer of opinion, or a "going <br /> concern" qualification from an independent auditor on his financial statements for the.latest completed <br /> fiscal year. <br />