If the auditors was appointed on January 3,2017 , the date of the financial statements is December 31,2017 , the date of the audit report is February 7,2018 , and the audit report release date is February 10,2018 , what is the appropriate date of the management written representation letter? January 3,2017 December 31,2017 February 7,2018 February 10,2018