Internal control deficiencies that are considered significant deficiencies were reported, as required, in the Independent Auditors’ Report, dated Novemb er 14, 2012, which was included in the DHS FY 2012 Annual Financial Report. We do not require management’s response to the recommendations. The independent public accounting firm KPMG LLP conducted the audit of DHS’ FY 2012 financial statements and is responsible for the attached man agement letter dated November 14, 2012, and the conclusions expressed in it. We do not express opinions on DHS’ financial statements or internal co ntrol, nor do we provide conclusions on compliance with laws and regulations.