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   &lt;div align="left" style="font-size: 10pt; margin-top: 10pt"&gt;&lt;u&gt;&lt;b&gt;NOTE 18. REVIEW BY INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM&lt;/b&gt;&lt;/u&gt;
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   &lt;div align="left" style="font-size: 10pt; margin-top: 10pt"&gt;The UniSource Energy and TEP condensed consolidated financial statements as of June&amp;#160;30, 2010 and
   for the three and six months ended June&amp;#160;30, 2010 and 2009, have been reviewed by
   PricewaterhouseCoopers LLP, an independent registered public accounting firm. Their reports (dated
   August&amp;#160;5, 2010) are included on pages 1 and 2. The reports of PricewaterhouseCoopers LLP state
   that they did not audit and they do not express an opinion on that unaudited financial information.
   Accordingly, the degree of reliance on their reports on such information should be restricted in
   light of the limited nature of the review procedures applied. PricewaterhouseCoopers LLP is not
   subject to the liability provisions of Section&amp;#160;11 of the Securities Act of 1933 (the Act) for their
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   meaning of Sections&amp;#160;7 and 11 of the Act.
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