3/1/17‡ Precision Optics Corp., Inc. CORRESP¶ 3/30/17 1:15K GlobalOne Filings Inc/FA 3/1/17 Viacom Inc. CORRESP¶ 3/30/17 1:35K 2/28/17‡ Lloyd Helicopter Svcs Pty Ltd. CORRESP¶ 3/30/17 1:35K S2 Filings LLC/FA 38286 Bermuda Ltd. 6922767 Holding S.a.r.l. Capital Aviation Services BV CHC Asset Holding Cayman Ltd. CHC Cayman ABL Parent Ltd. CHC Cayman Investments I Ltd. CHC Den Helder B.V. CHC Finance Ltd. CHC Global Operations (2008) Inc. CHC Global Operations Canada (2008) Inc. CHC Global Operations International Inc. CHC Group LLC CHC Helicopter (1) S.a r.l. CHC Helicopter (2) S.a r.l. CHC Helicopter (3) S.a r.l. CHC Helicopter (4) S.a r.l. CHC Helicopter (5) S.a r.l. CHC Helicopter Australia Pty Ltd. CHC Helicopter Holding (Cayman) Ltd. CHC Helicopter Holding S.a.r.l. CHC Helicopter S.A. CHC Helicopters (Barbados) Ltd. CHC Helicopters (Barbados) SRL CHC Holding (UK) Ltd. CHC Holding NL B.V. CHC Hoofddorp B.V. CHC Intermediate Holding LLC CHC Leasing (Ireland) Ltd. CHC Netherlands BV CHC Norway Acquisition Co. AS Heli-One (Netherlands) B.V. Heli-One (Norway) AS Heli-One (Poland) Sp. Z.o.o. Heli-One (U.K.) Ltd. Heli-One (U.S.) Inc. Heli-One American Support, LLC Heli-One Canada Inc. Heli-One Holdings (UK) Ltd. Heli-One Leasing (Norway) AS Heli-One Leasing Inc. Heli-One USA Inc. Heliworld Leasing Ltd. Integra Leasing AS Lloyd Bass Strait Helicopters Pty. Ltd. Lloyd Helicopter Services Ltd. Lloyd Helicopters Int’l Pty Ltd in its own capacity & as tr… Tr Lloyd Helicopters Pty Ltd. Management Aviation Ltd. 2/28/17 Energy Transfer LP CORRESP¶ 3/30/17 1:10K Donnelley … Solutions/FA 2/28/17 Energy Transfer LP CORRESP¶ 3/30/17 1:9K Donnelley … Solutions/FA 2/28/17 NeuroMetrix, Inc. CORRESP¶ 3/30/17 1:26K Workiva Inc Wde… FA01/FA 2/27/17 ProShares Trust II CORRESP¶ 3/30/17 1:19K Donnelley … Solutions/FA 2/27/17 ProShares Trust II CORRESP¶ 3/30/17 1:15K Donnelley … Solutions/FA 2/24/17‡ Nu Skin Enterprises, Inc. CORRESP¶ 3/30/17 1:44K Toppan Merrill/FA 2/24/17 DXC Technology Co. CORRESP¶ 3/30/17 1:12K Donnelley … Solutions/FA 2/24/17 Precision Optics Corp., Inc. CORRESP¶ 3/30/17 1:24K GlobalOne Filings Inc/FA 2/24/17 Plantronics Inc./CA CORRESP¶ 3/30/17 1:71K 2/24/17 Forest Investments, Inc. CORRESP¶ 3/30/17 1:6K Donnelley … Solutions/FA 2/22/17 Nat’l Energy Svcs Reunited Corp. DRS¶ 3/30/17 1:1.7M S2 Filings LLC/FA 2/22/17 CalAmp Corp. CORRESP¶ 3/30/17 1:26K DG3/FA 2/13/17 Plantronics Inc./CA CORRESP¶ 3/30/17 1:108K 2/7/17 Community Bank System, Inc. CORRESP¶ 3/30/17 1:15K Toppan Merrill/FA 2/6/17 Community Bank System, Inc. CORRESP¶ 3/30/17 1:22K Toppan Merrill/FA 2/3/17 Nu Skin Enterprises, Inc. CORRESP¶ 3/30/17 1:82K 1/30/17 Tiff Investment Program CORRESP¶ 3/30/17 1:30K Toppan Merrill/FA