An auditor accepted an engagement to audit the 2006 financial statements of EFG Corporation and began the fieldwork on September 30, 2006. EFG gave the auditor the 2006 financial statements on January 17, 2007. The auditor completed the fieldwork on February 10, 2004, and delivered the report on February 16, 2007. The management representation letter normally would be dated: 

a. December 31, 2006. 

b. January 17, 2007. 

c. February 10, 2007. 

d. February 16, 2007.