<SEC-DOCUMENT>0000031107-20-000022.txt : 20200529
<SEC-HEADER>0000031107-20-000022.hdr.sgml : 20200529
<ACCEPTANCE-DATETIME>20200529122655
ACCESSION NUMBER:		0000031107-20-000022
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		2
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20191231
</ITEM>
<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20191231
</ITEM>
</RULE>
FILED AS OF DATE:		20200529
DATE AS OF CHANGE:		20200529

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EASTERN CO
		CENTRAL INDEX KEY:			0000031107
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				060330020
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			0102

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35383
		FILM NUMBER:		20925578

	BUSINESS ADDRESS:	
		STREET 1:		112 BRIDGE ST
		STREET 2:		P O BOX 460
		CITY:			NAUGATUCK
		STATE:			CT
		ZIP:			06770
		BUSINESS PHONE:		2037292255

	MAIL ADDRESS:	
		STREET 1:		112 BRIDGE STREET
		STREET 2:		P O BOX 460
		CITY:			NAUGATUCK
		STATE:			CT
		ZIP:			06770
</SEC-HEADER>
<DOCUMENT>
<TYPE>SD
<SEQUENCE>1
<FILENAME>sdconflict_2019.htm
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  <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
  <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center; margin-top: 1.1pt; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
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  <div style="text-align: center; font-size: 14pt; font-weight: bold;">FORM SD</div>
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  <div style="text-align: center; font-size: 12pt; font-weight: bold;">SPECIALIZED DISCLOSURE REPORT</div>
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  <div style="text-align: center; margin-bottom: 1.1pt; font-size: 14pt; font-weight: bold;"><u>The Eastern Company</u></div>
  <div style="text-align: center; margin-left: 4.4pt; font-size: 12pt;">(Exact Name of Registrant as Specified in its charter)</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt; font-weight: bold;"><u>001-35383</u></div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt; font-weight: bold;"><u>06-0330020</u></div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt;">(State or Other Jurisdiction of Incorporation or organization)</div>
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          <div style="margin-right: 1.1pt; margin-left: 3.3pt;">&#160;</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt;">(Commission File Number)</div>
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          <div style="margin-right: 1.1pt; margin-left: 3.3pt;">&#160;</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt;">(IRS Employer</div>
          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt;">Identification No.)</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt; font-weight: bold;"><u>112 Bridge Street, Naugatuck, CT</u></div>
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          <div style="margin-right: 1.1pt; margin-left: 3.3pt;">&#160;</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt; font-weight: bold;"><u>06770</u></div>
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          <div style="margin-right: 1.1pt; margin-left: 3.3pt;">&#160;</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt;">(Address of Principal Executive Offices)</div>
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          <div style="margin-right: 1.1pt; margin-left: 3.3pt;">&#160;</div>
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          <div style="text-align: center; margin-right: 1.1pt; margin-left: 3.3pt;">(Zip Code)</div>
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  <div style="text-align: center; font-weight: bold;">John L. Sullivan III</div>
  <div style="text-align: center; font-weight: bold;">Vice President and Chief Financial Officer</div>
  <div style="text-align: center; font-weight: bold;"><u>(203) 729-2255</u></div>
  <div style="text-align: center;">(Name and telephone number, including area code, of the person to contact in connection with this report)</div>
  <div>&#160;</div>
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  <div style="margin-left: 6.6pt; margin-top: 2.2pt;">Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:</div>
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  <div style="margin-left: 6.6pt; margin-top: 2.2pt;">[x] Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, 2019.</div>
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  <div style="font-weight: bold;">SECTION 1 - Conflict Minerals Disclosure</div>
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  <div style="font-weight: bold;">ITEM 1.01 Conflict Minerals Disclosure And Report</div>
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  <div style="text-align: justify;">The Eastern Company has filed a Conflict Minerals Report with the Securities and Exchange Commission as Exhibit 1.01 hereto, which is publicly available at <u>www.easterncompany.com</u>.</div>
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  <div style="text-align: justify; font-weight: bold;">ITEM 1.02 Exhibit</div>
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  <div style="text-align: justify;">The Eastern Company has filed the Conflict Minerals Report required by Item 1.01 as Exhibit 1.01 to this Form SD.</div>
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  <div style="font-weight: bold;">SECTION 2 &#8211; Exhibits</div>
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  <div style="font-weight: bold;">ITEM 2.01 Exhibits</div>
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  <div style="text-align: justify;">The following exhibit is filed as part of this report:</div>
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  <div><u>Exhibit No.</u><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" id="TRGRRTFtoHTMLTab">&#160;</font><u>Title</u></div>
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            <td style="width: 72pt; vertical-align: top; align: right;">Exhibit 1.01</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>The Eastern Company Conflict Minerals Report - Reporting Year 2019 Conflict Minerals Report, including a certification of the independent private sector audit of the Conflict Minerals Report conducted by Fiondella, Milone &amp;
                LaSaracina, LLP.</div>
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  <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
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  <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, The Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.</div>
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          <div style="text-align: center; font-weight: bold;">The Eastern Company</div>
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          <div style="text-align: justify;">Date:&#160; May 29, 2020</div>
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          <div style="text-align: justify;"><u>/s/John L. Sullivan III</u></div>
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          <div>John L. Sullivan III<br>
            Vice President and Chief Financial Officer</div>
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<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>sd2019_ex101.htm
<TEXT>
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  <div style="text-align: right;">Exhibit 1.01</div>
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  <div style="text-align: center;">THE EASTERN COMPANY</div>
  <div style="text-align: center;">CONFLICT MINERALS REPORT</div>
  <div style="text-align: center;">REPORTING YEAR: 2019</div>
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  <div>COMPANY OVERVIEW</div>
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  <div style="text-align: justify;">The operations of The Eastern Company (the &#8220;Company&#8221;) consist of three business segments: industrial hardware, security products, and metal products. The industrial hardware segment produces turnkey returnable packing
    solutions, designs and manufactures blow mold tools, latching devices for use on industrial equipment and instrumentation, composite panels used primarily in the transportation, as well as a broad line of proprietary hardware designed for truck bodies
    and other vehicular type equipment. The security products segment manufactures and markets a broad range of locks for traditional general purpose security applications as well as specialized locks for soft luggage, coin-operated vending and gaming
    equipment, and electric and computer peripheral components. This segment also manufactures and markets coin acceptors and metering systems to secure cash used in the commercial laundry industry and produces cashless payment systems utilizing advanced
    smart card technology. The metal products segment produces anchoring devices used in supporting the roofs of underground coal mines and specialty products, which serve the construction, automotive, railroad and electrical industries.</div>
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  <div style="text-align: justify;">During 2019 the Company identified certain of its products were likely to contain conflict minerals, as that term is defined by Rule 13p-1 under the Securities Exchange Act, due to the presence of such minerals in parts
    obtained from suppliers, either contract manufacturers or original equipment manufacturers &#8220;OEM&#8221;, or from utilization of conflict minerals in manufacturing processes employed by the Company suppliers.&#160; Supplier parts obtained by the Company and used in
    the Company products include electronic component such as motors, switches, harnesses, connectors and various electronic switch locks the Company contracts to manufacture. The Company does not directly purchase any of the Conflict Minerals and instead
    purchases components for use in higher level assemblies.&#160; The Company is therefore several levels removed from the actual mining of conflict minerals.&#160; The Company does not make purchases of raw ore or unrefined conflict minerals and makes no purchases
    in the Democratic Republic of the Congo or an adjoining country.&#160; The Company has a Conflict Minerals Policy that is available on its website at www.easterncompany.com under &#8220;Corporate Governance&#8221;.</div>
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  <div>REASONABLE COUNTRY OF ORIGIN INQUIRY</div>
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  <div style="text-align: justify;">Subsequent to the Companies initial assessment that certain supplier parts are likely to contain conflict minerals, the Company conducted a reasonable country of origin inquiry &#8220;RCOI&#8221; to determine which of the
    Company-utilized parts contain conflict minerals and whether such conflict minerals originated in the Democratic Republic of the Congo or an adjoining country.&#160; The Company contacted each of its suppliers and asked them to provide information on (1)
    the conflict minerals contained in each of the parts supplied by that supplier and (2) the source of the conflict minerals, including smelter/refinery information and location of mines.&#160; Each supplier was asked to complete the Electronic Industry
    Citizenship Coalition Global e- Sustainability Initiative &#8220;EICC-GeSI&#8221; Conflict Minerals Reporting Template.&#160; Of the suppliers identified as supplying the Company with product in 2019 containing Conflict Minerals and subsequently contacted, several
    replied that the source of the Conflict Minerals was uncertain or provided the name and address of smelters not contained on the EICC &#8211; GeSI Conflict Minerals Reporting Template.&#160; Therefore, in accordance with Rule 13p-1 under the Securities Exchange
    Act, the Company proceeded to engage in due diligence regarding the sources and chain of custody of its conflict minerals.</div>
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  <div style="text-align: justify;">DUE DILIGENCE - STANDARD UTILIZED</div>
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  <div style="text-align: justify;">The Company designed its due diligence framework to conform in all material respects with the framework provided by The Organization for Economic Co-operation and Development &#8220;OECD&#8221; Due Diligence Guidance for Responsible
    Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, an internationally-recognized due diligence framework.</div>
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  <div>DUE DILIGENCE - PROCESS</div>
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  <div>The Eastern Company due diligence exercise included:</div>
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  <div style="text-align: justify;">1.&#160; Submitting the EICC - GeSI Conflict Minerals Reporting Template to each supplier of parts potentially containing conflict minerals.&#160; That template provided a standardized method for The Eastern Company to use in the
    collection of representations, statements and data from the Company&#8217;s suppliers relative to the presence, use, source and chain of custody of conflict minerals in supplier parts that are incorporated in the Company&#8217;s products for sale to end use
    customers.</div>
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  <div style="text-align: justify;">2. Supplying the EICC-GeSI's Conflict Free Smelter &#8220;CFS&#8221; reference list, this is a listing of known smelters to be validated as with Conflict Free minerals.</div>
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  <div style="text-align: justify;">3. Comparing smelters identified in the reporting templates against the list of smelter facilities which have been identified as "conflict free" by the EICC-GeSI Conflict Free Sourcing program.&#160; The CFS program is a
    voluntary program whereby an independent third party evaluates smelter procurement activities to determine whether a smelter has sufficiently demonstrated that all materials processed by that smelter originated from sources that do not directly or
    indirectly finance or benefit armed groups in the Democratic Republic of the Congo or an adjoining country.</div>
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  <div style="text-align: justify;">In numerous instances the Company received, after repeat inquiries, conflicting or incomplete information regarding those facilities utilized to process necessary conflict minerals in supplier parts, as well as
    insufficient information regarding the mine(s) or source(s) of origin of those conflict minerals.&#160; Nevertheless, each supplier response was evaluated and, where possible, validated to determine sufficiency, accuracy or completeness of its response.&#160;
    For each supplier response, the Company subsequently assessed whether the conflict minerals identified, or those conflict minerals that may not have been identified, were consistent with the nature and characteristics of the supplied part. For each
    supplier response that was insufficient, potentially inaccurate or incomplete, the Company contacted that supplier for follow up, sometimes contacting certain suppliers on multiple occasions.&#160; No supplier to our EICC-GeSI response stated that conflict
    minerals were sourced from the Democratic Republic of the Congo or an adjoining country or certified smelters sourcing from legitimate mines in the covered countries. Of the several hundred suppliers the Company purchases from, several suppliers could
    not identify the smelter of the conflict mineral or the country where the Conflict Minerals were smelted. If a supplier stated that conflict minerals in its product were not sourced from the Democratic Republic of the Congo or an adjacent country but
    did not substantiate that information, the Company proceeded to verify that supplier response.&#160; Typically, verification involved a more detailed review of the supplier's smelter response and, where possible, discussion with the supplier.&#160; If a
    supplier's response could not be validated through details provided to the Company with regard to the smelter and/or smelters involved, then the supplier response in question was determined to be uncertain or unknown relative to the question of
    sourcing of raw material and was reflected as such in the Company EICC-GeSI template summary.</div>
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  <div style="text-align: justify;">DUE DILIGENCE - RESULTS</div>
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  <div style="text-align: justify;">The Eastern Company has determined in good faith that for calendar year 2019, its Conflict Minerals status resulting from its due diligence efforts shows a portion to be DRC Conflict Undeterminable.</div>
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  <div style="text-align: justify;">DUE DILLIGENCE &#8211; INDEPENDENT PRIVATE SECTOR AUDIT</div>
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  </div>
  <div style="text-align: justify;">The Company has retained Fiondella, Milone &amp; LaSaracina, LLP to conduct an independent private sector audit of this Conflict Minerals Report in accordance with standards established by the Comptroller General of the
    United States, and has obtained an independent private sector audit of this Conflict Minerals Report which constitutes an audit certification.&#160; A copy of the audit certification is attached to this Conflict Mineral Report.</div>
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  <div>RISK MITIGATION - IMPROVEMENT PROGRAM</div>
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  </div>
  <div style="text-align: justify;">The steps that the Company will take in reporting year 2020 to mitigate the risk that the Company conflict minerals benefit or finance armed groups are as follows:</div>
  <div><br>
  </div>
  <div style="text-align: justify;">1. The Company will continue to work with suppliers who provided incomplete or insufficient information in an effort to obtain complete and accurate information in 2020;</div>
  <div><br>
  </div>
  <div style="text-align: justify;">2. The Company will again request information and supporting data from each supplier providing parts to the Company that are subject to 2020 reporting requirements by utilizing the EEIC-GeSI Conflict Minerals Reporting
    Template; and will pursue a completed template response that identifies material down to the smelter and mine.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">3. The Company will again follow its due diligence process to review and validate supplier responses that are obtained in support of the Company 2020 conflict minerals reporting.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">4. The Company will provide its Conflict Minerals Policy to suppliers as part of its EEIC-GeSI Conflict Minerals Reporting Template based supplier inquiry process for 2020.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">5. The Company will encourage smelters and refiners to obtain Conflict Free Status through the EICC-GESI voluntary compliance program.</div>
  <div><br>
  </div>
  <div style="text-align: justify;">6. The Company will submit an audit report of its Conflict Minerals Report prepared by an independent private sector auditor with respect to the Conflict Minerals in any of its products that are DRC conflict
    undeterminable.</div>
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    <div style="text-align: center; font-size: 14pt;">Report of Independent Accountants</div>
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    </div>
    <div style="font-size: 12pt;">To the Board of Directors of</div>
    <div style="font-size: 12pt;">The Eastern Company</div>
    <div style="font-size: 12pt;">Naugatuck, Connecticut</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;">We have examined whether the design of The Eastern Company&#8217;s (the Company) due diligence framework as set forth in the Due Diligence &#8211; Standard Utilized section of the Conflict Minerals Report for the
      reporting period from January 1, 2019 to December 31, 2019, is in conformity, in all material respects, with the criteria set forth in the Organization of Economic Co-Operation and Development <font style="font-style: italic;">Due Diligence Guidance
        for</font>&#160;<font style="font-style: italic;">Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas</font>, Third Edition 2016 (OECD Due Diligence Guidance), and whether the Company's description of the due diligence
      measures it performed, as set forth in Due Diligence &#8211; Process section of the Conflict Minerals Report for the reporting period from January 1, 2019 to December 31, 2019, is consistent, in all material respects, with the due diligence process that
      the Company undertook.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;">Management is responsible for the design of the Company's due diligence framework and the description of the Company's due diligence measures set forth in the Conflict Minerals Report, and performance
      of the due diligence measures. Our responsibility is to express an opinion on the design of the Company's due diligence framework and on the description of the due diligence measures the Company performed, based on our examination. Our examination
      was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in <font style="font-style: italic;">Government Auditing
        Standards</font>, issued by the Comptroller General of the United States, and, accordingly, included examining, on a test basis, evidence about the design of the Company's due diligence framework and the description of the due diligence measures
      the Company performed, and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;">Our examination was not conducted for the purpose of evaluating:</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5120768d2b914cf08c9f8865fbe9c484">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt; font-size: 12pt;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;">The consistency of the due diligence measures that the Company performed with either the design of the Company's due diligence framework or the OECD Due Diligence Guidance</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zd6ef5c5bfe9c4822ab25a3e2faf8f64a">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt; font-size: 12pt;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;">The completeness of the Company's description of the due diligence measures performed</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6ee4c31ca582405f90a538afadea4ede">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt; font-size: 12pt;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;">The suitability of the design or operating effectiveness of the Company's due diligence process</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z232bbe53e6af45b4aea967f4793a4daa">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt; font-size: 12pt;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;">Whether a third party can determine from the Conflict Minerals Report if the due diligence measures the Company performed are consistent with the OECD Due Diligence Guidance</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z886a95763dac4db085b1a3113fdf7f00">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt; font-size: 12pt;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;">The Company's reasonable country of origin inquiry (RCOI), including the suitability of the design of the RCOI, its operating effectiveness, or the results thereof</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zdc904b42ad894713beafc5b2fa5cf3a8">

          <tr>
            <td style="width: 36pt; vertical-align: top; align: right;">
              <div style="margin-left: 18pt; font-size: 12pt;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;">The Company's conclusions about the source or chain of custody of its conflict minerals, those products subject to due diligence, or the DRC Conflict Free status of its products.</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;">Accordingly, we do not express an opinion or any other form of assurance on the aforementioned matters or any other matters included in any section of the Conflict Minerals Report other than the design
      of the Company's due diligence framework as set forth in the Due Diligence &#8211; Standard Utilized section and the Company's description of the due diligence measures it performed, as set forth in the Due Diligence &#8211; Process section referenced in the
      first paragraph above.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;">In our opinion, the design of the Company's due diligence framework for the reporting period from January 1, 2019 to December 31, 2019, as set forth in the Due Diligence &#8211; Standard Utilized section of
      the Conflict Minerals Report is in conformity, in all material respects, with the OECD Due Diligence Guidance, and the Company's description of the due diligence measures it performed as set forth in the Due Diligence &#8211; Process section of the
      Conflict Minerals Report for the reporting period from January 1, 2019 to December 31, 2019, is consistent, in all material respects, with the due diligence process that the Company undertook.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;"><u>/s/Fiondella, Milone &amp; LaSaracina LLP</u></div>
    <div style="font-size: 12pt;">Fiondella, Milone &amp; LaSaracina LLP</div>
    <font style="font-size: 12pt;"> </font>
    <div><br>
    </div>
    <div style="text-align: justify; font-size: 12pt;">Glastonbury, Connecticut</div>
    <div style="text-align: justify; font-size: 12pt;">May 26, 2020</div>
    <div><br>
    </div>
    <div><br>
    </div>
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