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INDEPENDENT AUDITORS' REPORT <br />To the Board of Directors and Shareholder of BrightView Acquisition Holdings, Inc.: <br />We have audited the accompanying consolidated financial statements of BrightView Acquisition Holdings, Inc. and <br />its subsidiaries (the "Company"), which comprise the consolidated balance sheets as of December 31, 2016 and 2015, <br />and the related consolidated statements of operations, comprehensive loss, changes in shareholder’s equity, and cash <br />flows for the years then ended, and the related notes to the consolidated financial statements. <br />Management's Responsibility for the Consolidated Financial Statements <br />Management is responsible for the preparation and fair presentation of these consolidated financial statements in <br />accordance with accounting principles generally accepted in the United States of America; this includes the design, <br />implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated <br />financial statements that are free from material misstatement, whether due to fraud or error. <br />Auditors’ Responsibility <br />Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We <br />conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those <br />standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated <br />financial statements are free from material misstatement. <br />An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the <br />consolidated financial statements. The procedures selected depend on the auditor's judgment, including the assessment <br />of the risks of material misstatement of the consolidated fina ncial statements, whether due to fraud or error. In making <br />those risk assessments, the auditor considers internal control relevant to the Company's preparation and fair <br />presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the <br />circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control. <br />Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies <br />used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall <br />presentation of the consolidated financial statements. <br />We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit <br />opinion. <br />Opinion <br />In our opinion, the consolidated financial statements referred to above present fairly, in all material respects the <br />financial position of BrightView Acquisition Holdings, Inc. and its subsidiaries as of December 31, 2016 and 2015, <br />and the results of their operations and their cash flows for the years then ended in accordance with accounting <br />principles generally accepted in the United States of America. <br />March 24, 2017 <br />Deloitte & Touche LLP <br />7900 Tysons One Place <br />Suite 800 <br />McLean, VA 22102-5974 <br />USA <br />Tel: +1 703 251 1000 <br />Fax: +1 703 251 3400 <br />www.deloitte.com <br />Confidential