I am the chief financial officer of [insert: name and address of the owner or operator, or guarantor]. This letter is in support of the use of [insert: "the financial test of self-insurance," and/or "guarantee"] to demonstrate financial responsibility for [insert: "taking remedial action" and/or "compensating third parties for bodily injury and property damage"] caused by [insert: "sudden accidental releases" or "nonsudden accidental releases" or "accidental releases"] in the amount of at least [insert: dollar amount] per occurrence and [insert: dollar amount] annual aggregate arising from operating (an) underground storage tank(s).

Underground storage tanks at the following facilities are assured by this financial test by this [insert: "owner or operator," and/or "guarantor"]: [List for each facility: The name and address of the facility where tanks assured by this financial test are located, and whether tanks are assured by this financial test. If separate mechanisms or combinations of mechanisms are being used to assure any of the tanks at this facility, list each tank assured by this financial test by the tank identification number provided in the notification submitted pursuant to WAC 173-360A-0200.]

A [insert: "financial test," and/or "guarantee"] is also used by this [insert: "owner or operator," or "guarantor"] to demonstrate evidence of financial responsibility in the following amounts under other U.S. Environmental Protection Agency (EPA) regulations or state programs authorized by EPA under 40 C.F.R. Parts 271 and 145:

EPA Regulations	Amount
Closure (264.143 and 265.143) . . . .	$ _____
Post-Closure Care (264.145 and 265.145) . . . .	$ _____
Liability Coverage (264.147 and 265.147) . . . .	$ _____
Corrective Action (264.101(b)) . . . .	$ _____
Plugging and Abandonment (144.63) . . . .	$ _____
Authorized State Programs	Amount
Closure . . . .	$ _____
Post-Closure Care . . . .	$ _____
Liability Coverage . . . .	$ _____
Plugging and Abandonment . . . .	$ _____
Total. . . .	$ _____

This [insert: "owner or operator," or "guarantor"] has not received an adverse opinion, a disclaimer of opinion, or a "going concern" qualification from an independent auditor on his financial statements for the latest completed fiscal year.

[Fill in the information for Alternative I if the criteria of WAC 173-360A-1060 (2)(a) are being used to demonstrate compliance with the financial test requirements. Fill in the information for Alternative II if the criteria of WAC 173-360A-1060 (2)(b) are being used to demonstrate compliance with the financial test requirements.]

Alternative I

1.	Amount of annual UST aggregate coverage being assured by a financial test, and/or guarantee	$_____
2.	Amount of corrective action, closure and post-closure care costs, liability coverage, and plugging and abandonment costs covered by a financial test, and/or guarantee	$_____
3.	Sum of lines 1 and 2	$_____
4.	Total tangible assets	$_____
5.	Total liabilities [if any of the amount reported on line 3 is included in total liabilities, you may deduct that amount from this line and add that amount to line 6]	$_____
6.	Tangible net worth [subtract line 5 from line 4]	$_____
7.	Is line 6 at least $10 million?	Yes ___	No ___
8.	Is line 6 at least 10 times line 3?	Yes ___	No ___
9.	Have financial statements for the latest fiscal year been filed with the U.S. Securities and Exchange Commission?	Yes ___	No ___
10.	Have financial statements for the latest fiscal year been filed with the Energy Information Administration?	Yes ___	No ___
11.	Have financial statements for the latest fiscal year been filed with the Rural Utilities Service?	Yes ___	No ___
12.	Has financial information been provided to Dun and Bradstreet, and has Dun and Bradstreet provided a financial strength rating of 4A or 5A? [Answer "Yes" only if both criteria have been met]	Yes ___	No ___

Alternative II

1.	Amount of annual UST aggregate coverage being assured by a financial test, and/or guarantee	$_____
2.	Amount of corrective action, closure and post-closure care costs, liability coverage, and plugging and abandonment costs covered by a financial test, and/or guarantee	$_____
3.	Sum of lines 1 and 2	$_____
4.	Total tangible assets	$_____
5.	Total liabilities [if any of the amount reported on line 3 is included in total liabilities, you may deduct that amount from this line and add that amount to line 6]	$_____
6.	Tangible net worth [subtract line 5 from line 4]	$_____
7.	Total assets in the U.S. [required only if less than 90 percent of assets are located in the U.S.]	$_____
8.	Is line 6 at least $10 million?	Yes ___	No ___
9.	Is line 6 at least 6 times line 3?	Yes ___	No ___
10.	Are at least 90 percent of assets located in the U.S.? [If "No," complete line 11]	Yes ___	No ___
11.	Is line 7 at least 6 times line 3?	Yes ___	No ___
[Fill in either lines 12-15 or lines 16-18:]
12.	Current assets	$_____
13.	Current liabilities	$_____
14.	Net working capital [subtract line 13 from line 12]	$_____
15.	Is line 14 at least 6 times line 3?	Yes ___	No ___
16.	Current bond rating of most recent bond issue	_______________
17.	Name of rating service	_______________
18.	Date of maturity of bond	_______________
19.	Have financial statements for the latest fiscal year been filed with the U.S. Securities and Exchange Commission, the Energy Information Administration, or the Rural Utilities Service? [If "No," please attach a report from an independent certified public accountant certifying that there are no material differences between the data as reported in lines 4-18 above and the financial statements for the latest fiscal year.]	Yes ___	No ___

[For both Alternative I and Alternative II complete the certification with this statement.]

I hereby certify that the wording of this letter is identical to the wording specified in WAC 173-360A-1080 as such regulations were constituted on the date shown immediately below.

[Signature]

[Name]

[Title]

[Date]

PDFWAC 173-360A-1080

Appendix A—Letter from chief financial officer.