September 21, 2023 Baker Tilly US, LLP 1500 RXR Plaza ? West Tower Uniondale, New York 11556 Dear Auditors: In connection with your audit of the federal awards received by NPower Inc. for the year ended December 31, 2022, in accordance with Government Auditing Standards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the following outlines NPower Inc.?s plans to address the Federal Awards Finding from the audit report: Finding Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Resolution ? Effective immediately, for all federal awards, to address the fact that the individual preparing the drawdown requests and reporting is the same individual that submits the documents, we will implement the following: a. I will prepare the drawdown requests and report for submission and submit the documents to Stefanie Boles, our Chief Administrative Officer, for her review and approval to submit to the funding source for reimbursement. b. Upon receipt of approval from Stefanie, the reporting for the grant will be submitted as appropriate to the funding source. This process will remain in effect until such time as we have a more junior staff person who can prepare the reporting and submit it to me for review. Please let me know if you have any questions about the proposed resolution approach. ????????????????? Thomas Sussman Vice President, Finance & Business Operations