definiens: shall mean ( including all applicablenotes ) consisting of the Statement of Revenues and Expenses for the Fiscal Quarters ended March 30, 2014 andMarch 29, 2015, and the Statement of Assets to be Acquired and Liabilities to be Assumed as of the Fiscal Quartersended March 30, 2014 and March 29, 2015, and the related footnotes, relating to the Products, in each case, reviewedby Seller ’s independent registered public accounting firm, provided that no review report thereon shall be required . Such financial statements shall be in the form required to be filed by Purchaser in satisfaction of the requirements ofthe SEC Waiver Letter, Rule 3 - 05 and Rule 3 - 06 of Regulation S - X, in each case, as applicable, Form 8 - K of theExchange Act and for inclusion in a registration statement on Form S-3 ; provided, however, that such financialstatements shall be no greater in scope than those required by the SEC Waiver Letter