Auditor Change On May 28, 2014, our Audit Committee dismissed BDO USA, LLP (“BDO”), and appointed Pricewater- houseCoopers LLP (“PwC”), as  Dril-Quip’s  independent registered public accounting firm for 2014. The  reports of BDO on the Company’s consolidated financial statements as of and for the years ended Decem - ber 31, 2013 and 2012 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified  or modified as to uncertainty, audit scope or accounting principles. During the years ended December 31, 2013 and 2012 and the subsequent interim period through May  28, 2014, there were no disagreements with BDO on any matter of accounting principles or practices,  financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the  satisfaction of BDO, would have caused BDO to make reference thereto in their reports on the financial  statements for such years. In addition, none of the “reportable events” described in Item 304 of Regulation  S-K occurred with respect to the Company during the years ended December 31, 2013 and 2012 and the  subsequent interim period through May 28, 2014.  During the years ended December 31, 2013 and 2012 and the subsequent interim period through May 28,  2014, neither the Company nor anyone acting on our behalf consulted PwC regarding (1) the application  of accounting principles to a specified transaction, either completed or proposed, or the type of audit opin - ion that might be rendered on  Dril-Quip’s  financial statements; or (2) any matter that was either the subject  of a disagreement as defined in Item 304 of Regulation S-K or a “reportable event” as described in Item  304 of Regulation S-K. Dril-Quip  2014 Annual Report