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Opinion <br /> In our opinion,the financial statements referred to above present fairly, in all material respects,the <br /> financial position of East Street Limited Partnership as of December 31,2012, and the results of its <br /> operations and its cash flows for the year then ended in accordance with accounting principles generally <br /> accepted in the United States of America. <br /> Other Matters <br /> The financial statements of East Street Limited Partnership as of December 31, 2011, were audited by <br /> other auditors whose report, dated February 22, 2012, expressed an unqualified opinion on those <br /> statements. <br /> Our audit of the 2012 financial statements was conducted for the purpose of forming an opinion on the <br /> financial statements as a whole. The Schedule of Maintenance and Operating, Utilities,Administrative, <br /> Taxes and Insurance, and Interest Expenses are presented for purposes of additional analysis and are not a <br /> required part of the financial statements. Such information is the responsibility of management and was <br /> derived from and relates directly to the underlying accounting and other records used to prepare the <br /> financial statements. The information has been subjected to the auditing procedures applied in the audit of <br /> the financial statements and certain additional procedures, including comparing and reconciling such <br /> information directly to the underlying accounting and other records used to prepare the financial <br /> statements or to the financial statements themselves, and other additional procedures in accordance with <br /> auditing standards generally accepted in the United States of America. In our opinion,the information is <br /> fairly stated in.all material respects in relation to the financial statements as a whole. The 2011 Schedule <br /> of Maintenance and Operating, Utilities,Administrative, Taxes and Insurance, and Interest Expenses on <br /> page 12 was subjected to the auditing procedures applied in the 2011 basic financial statements by other. <br /> auditors,whose report on such information stated that it was fairly stated in all material respects in <br /> relation to the 2011 financial statements taken as a whole. <br /> 4je /d11-at 4G74' <br /> Fargo,North Dakota <br /> March 12,2013 <br /> 2 <br />