Contract analysis

I. Background — Investigation Context As you are aware, Calderwood & Harkness LLP was retained by the Audit Committee of the Board of Directors of VHG — chaired by Diane Kowalski, with members Reginald Faulkner and Sandra Yeung — pursuant to an engagement letter dated July 17, 2023, to conduct an independent internal investigation into revenue-recognition irregularities and expense-reporting irregularities at VCR. Th

II. Explanation of Need for Second Interview — Additional Evidence Developed Since the October 11 interview, the investigation team has continued its review and analysis of documentary and financial evidence. I summarize below the principal areas of additional evidence that have prompted this request. A. Evidence Concerning Clearwater Design Collective Inc. Since the October 11 interview, the investigation team, work

III. Proposed Logistics The Audit Committee requests that the second interview of Ms. Prescott be scheduled at a mutually convenient date during the week of November 6, 2023, or as soon as practicable thereafter. We recognize Ms. Langford's and Ms. Prescott's scheduling constraints and are prepared to work cooperatively to identify a date and time that is feasible for all parties. We propose that the interview be con

IV. Document Requests Accompanying the Interview In connection with the second interview, the Audit Committee requests that Ms. Prescott, through counsel, preserve and make available for review by the investigation team any personal records, communications, or financial documents in her possession, custody, or control relating to Clearwater Design Collective Inc. This request includes, but is not limited to: (a) Arti

V. Privilege and Confidentiality I take this opportunity to remind you of the confidential nature of this investigation and the Audit Committee's expectation that the substance of prior and future interviews — including the topics, questions, and information discussed — not be disclosed to third parties outside of the attorney-client relationship between you and Ms. Prescott. This confidentiality expectation extends

VI. Cooperation Expectations As noted above, Ms. Prescott remains a current employee of VHG, albeit on administrative leave. VHG expects the continued cooperation of Ms. Prescott with this investigation, consistent with her obligations as an employee under VHG's policies, including the Code of Conduct and the Employee Handbook, both of which require employee cooperation with internal investigations. The investigation

VII. Closing We respectfully request that you confirm Ms. Prescott's availability for the second interview during the week of November 6, 2023, or propose alternative dates as soon as practicable, along with your agreement to schedule the interview. Please direct all correspondence and scheduling communications to me at the contact information below: Howard Quinn Partner, White Collar & Investigations Calderwood & Ha