| ORBEX LIMITED | auditor | | - | |
| CAI Master Allocation Fund, Ltd. | auditor | | | |
| Catalyst Capital, Ltd. | auditor | | | |
| Everglades Re Ltd. | auditor | | - | |
| Blue Danube Ltd. | auditor | - | - | |
| Fusion Capital, Ltd. | auditor | | | |
| Luminus Energy Partners Ltd | auditor | | - | |
| Armor Re Ltd. | auditor | | - | |
| Embarcadero Reinsurance Ltd. | auditor | | - | |
| Luminus Energy Partners Master Fund Ltd | auditor | | - | |
| Axia Insurance, Ltd. | auditor | | - | |
| Stark Strategic Cat Fund Ltd. | auditor | | | |
| PDV Insurance Company, Ltd. | auditor | | - | |
| Jaguar Re Ltd. | auditor | | - | |
| Blue Danube II Ltd. | auditor | - | - | |
| Maximum Steady Growth Fund, Ltd. | auditor | | | |
| Acoma Bioindustry Fund, Ltd. | auditor | | | |
| Luminus Energy Partners II, Ltd. | auditor | | | |
| The Real Group Limited | auditor | | | |
| Lumbermen's Insurance Company Ltd. | auditor | | - | |
| Choice Alternative Investments, Ltd. | auditor | | | |
| CAI Allocation Fund, Ltd. | auditor | | | |
| Hoplon Insurance Ltd. | auditor | | - | |
| Luminus Capital Partners, Ltd. | auditor | | | |
| Credit Derivatives Transactions Ltd. | auditor | | | |
| Luminus Capital Partners Master Fund, Ltd | auditor | | | |
| Kaith Re Ltd. | auditor | | - | |
| Freight Aviation (Bermuda) Ltd. | auditor | | | |
| Kepler Holdings Limited | auditor | | | |
| Ocean Re, Ltd. | auditor | | | |
| Global Credit Reinsurance Limited | auditor | | - | |
| Hoplon II Insurance Ltd. | auditor | | - | |
| CLIENTS ASSURANCE POOL, LTD. | auditor | | - | |
| Tar Heel Re Ltd. | auditor | | - | |
