National Fuel Gas Company has a longstanding commitment to comply with federal and state securities and regulations, accounting standards, accounting controls and audit practices. In furtherance of this commitment, the Company has established procedures for reporting questionable accounting, internal accounting controls, or auditing matters (collectively "Accounting and Auditing Matters").
An individual with a concern or complaint regarding Accounting and Auditing Matters may report such concern, on a confidential and anonymous basis if desired, as follows:
Via the Company's dedicated toll-free hotline (1-800-605-1338) operated by a third party service company; or
In writing, in a sealed envelope addressed to:
Chairman of the Audit Committee
National Fuel Gas Company
6363 Main Street
Williamsville, New York 14221.
The sealed envelope should be labeled with a legend such as: "Submitted pursuant to the reporting procedures for Account and Auditing Matters."