A UDITORS’ REPOR T T o the directors of Orbit Garant Drilling Inc. W e have audited the consolidated balance sheet of Orbit Garant Drilling Inc. as at June 30, 2007 and the consolidated statements of earnings and comprehensive income, retained earnings and accumulated other comprehensive loss and cash flows for the nine-month period then ended. These financial statements are the responsibility of the company’s management. Our responsibility is to express an opinion on these financial statements based on our audit. W e conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In our opinion, these consolidated financial statements present fairly, in all material respects, the financial position of the company as at June 30, 2007 and the results of its operations and its cash flows for the nine-month period then ended in accordance with Canadian generally accepted accounting principles. (Signed) S AMSON B ? ELAIR D ELOITTE & T OUCHE S . E . N . C . R . L . Chartered A ccountants R ouyn-Noranda November 16, 2007 (except as to Note 18 which is as at June 20, 2008) F-5