Each of the following statements is a communication from management. Indicate whether the inclusion of each statement in written representations is appropriate. Provide your rationale for any statements whose inclusion in written representations is not appropriate.

a. "Certain representations in this letter are described as being limited to matters that are material."

b. "No frauds involving management, employees who have significant roles in internal control, or other frauds that could have a material effect on the financial statements have occurred during the year under audit."

c. "Based on our assessment, we conclude that the Company has maintained an effective internal control over financial reporting as of December 31, 2017."

d. "We have prepared a description and evaluation of certain contingencies for which our attorneys have devoted substantive attention on our behalf in the form of legal representation."

e. "There are no significant deficiencies, including material weaknesses, in the design or operation of internal controls that could adversely affect our ability to record, process, summarize, and report financial data."

f. "Summarized below are important actions taken in response to comments provided by you in the management letter dated March 22, 2018, based on your prior audit."

g. "Our assessment of internal control over financial reporting provides us absolute assurance that no material misstatements will occur and be undetected by our internal control."

h. "We have made available to you all financial records and related data."