_{The NNS is currently working with their subcontractor, American Coatings Incorporated, to develop a new anechoic treatment for the hull tiles under modification P0002 dated July 29, 2015. On September 11, 2015, Emmett Smith of NNS discovers a new polymer, which will make the use of sonar-absorbing tiles obsolete. The new hull treatment will only require a coating of this new polymer. Emmett notifies the PCU Delaware's program manager who requests Emmett to write up his new polymer hull treatment as an engineering contract change and request a contract modification. Emmett complies by identifying the classified technical aspects of the new polymer under closed cover and develops a cost estimate of $1,131,000/sub ($3000 per linear foot for a sub that is 377 feet in length and 34 feet in the beam). Emmett also identifies associated cost, schedule, and performance risks with implementing his new innovative hull coating approach. He forwards his engineering contract change proposal to the PM who forwards it to Ms. Biddle, NNS's contracting officer.}