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topsoil resources both currently stockpiled and what will be harvested from the <br />slopes above the current RDA surface. These resources should be more than <br />sufficient to reclaim all areas where topsoil is required. In the event that a small <br />topsoil shortage is realized due to premature closure of the New Elk mine at any <br />point prior to full construction of the RDA to the north ridgeline, NECC believes <br />that expansion of the existing topsoil borrow area or permitting of a new borrow <br />area can accommodate any minor topsoil shortage. NECC also believes that <br />permitting such an area at this time is premature with the existing resources as <br />currently approved and permitted at the RDA. <br />Cost estimate <br />NECC or their representatives have provided input on two occasions regarding the <br />RCE calculated by the Division as a result of the 2012 midterm review. NECC has <br />also provided a cumulative bond schedule (CBS) for a few of the tasks and items <br />given the current status of the mine operations. This CBS should be incorporated into <br />Exhibit 28. Revegetation changes and possible permanent pond retention as proposed <br />under TR -68 will also affect the revised estimate. We anticipate additional <br />modifications to the RCE during review of TR -68 and once finalized, the CBS will <br />also be finalized and resubmitted to accurately reflect the final required bond amount <br />for the mine. <br />We look forward to working with you to address all of the Division's concerns. <br />Please feel free to call me at any time. <br />Sincerely, <br />Kent Gorham <br />Principal/Technical Services <br />12303 Airport Way Ste 200 - Broomfield CO 80021 - Phone: 303.327.1525 - kent @gorhamenergyconsultants.com 9 <br />