An auditor accepted an engagement to audit the 2003 financial statements of EFG Corporation and began the fieldwork on September 30, 2003. EFG‘gave the auditor the 2003 financial statements on January 17, 2004. The auditor completed the fieldwork on February 10, 2004, and delivered the report on February 16, 2004. The management representation letter normally would be dated

a. December 31, 2003

b. January 17, 2004

c. February 10, 2004

d. February 16, 2004