Reliant FORM 10-K manual 114

SUMMARY OF FINDINGS AND

OF RECOMMENDED REMEDIAL MEASURES

OF THE INDEPENDENT REVIEW

SUBMITTED TO THE AUDIT COMMITTEE

OF THE BOARDS OF DIRECTORS

OF NORTEL NETWORKS CORPORATION

AND NORTEL NETWORKS LIMITED

Wilmer Cutler Pickering Hale and Dorr LLP

2445 M Street, N.W.

Washington, D.C. 20037

Huron Consulting Services LLC

99 High Street

Boston, Massachusetts 02110

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