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4
Report of Independent Registered Public Accounting Firm
To the Board of Directors and Shareholder of Michigan Consolidated Gas Company:
In our opinion, the accompanying consolidated statements of financial position and the related consolidated statements of operations,
of cash flows and of changes in shareholder’ s equity and comprehensive income present fairly, in all material respects, the financial
position of Michigan Consolidated Gas Company and its subsidiaries at December 31, 2010 and 2009, and the results of their
operations and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United
States of America. These financial statements are the responsibility of the Company’ s management. Our responsibility is to express
an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with the
standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting
principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We
believe that our audits provide a reasonable basis for our opinion. The financial statements of the Company for the year ended
December 31, 2008 were audited by other auditors whose report dated March 20, 2009 expressed an unqualified opinion on those
statements and includes an explanatory paragraph relating to the adoption of new accounting standards.
/s/PricewaterhouseCoopers LLP
Detroit, Michigan
March 17, 2011