Kahn Consulting, Inc. was retained to evaluate Sun Microsystems’ StorEdge Compliance Archiving System in the context of relevant requirements of the Securities and Exchange Commission’s (SEC) Regulation 17 CFR § 240.17a-4 (17a-4). It is Kahn Consulting, Inc.’s opinion that Sun StorEdge Compliance Archiving System complies with both the letter and the spirit of the relevant requirements of SEC Rule 17a-4. Sun StorEdge Compliance Archiving System provides a “non-rewritable” and “nonerasable” method for retaining electronic records, and satisfies the Rule’s requirements for the verification of the quality and accuracy of the recording process, as well as serialization, time-date recording, and downloading of indexes and records, among other things.