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   &lt;!-- Begin Block Tagged Note 13 - us-gaap:SegmentReportingDisclosureTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;13. Segment Information&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The FASB issued authoritative guidance establishing standards for reporting information about
   operating segments. Operating segments are defined as components of an enterprise that engage in
   activities from which it may earn revenues and incur expenses. Separate financial information is
   available and this information is regularly evaluated by the chief decision maker for the purpose
   of allocating resources and assessing performance.
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Mariner measures financial performance as a single enterprise, allocating capital resources on
   a project-by-project basis across its entire asset base to maximize profitability. Mariner utilizes
   a company-wide management team that administers all enterprise operations encompassing the
   exploration, development and production of natural gas and oil. Since Mariner follows the full cost
   method of accounting and all of its oil and gas properties and operations are located in the United
   States, the Company has determined that it has one reporting unit. Inasmuch as Mariner is one
   enterprise, the Company does not maintain comprehensive financial statement information by area but
   does track basic operational data by area.
   &lt;/div&gt;
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      <ElementDefenition>This element may be used to capture the complete disclosure of reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10% or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</ElementDefenition>
      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 131

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