Longman Nigeria Plc - Report of the Audit Committee

Longman Nigeria Plc welcomes you to the new academic session, committed to improving standards in education

REPORT OF THE AUDIT COMMITTEE TO THE MEMBERS OF LONGMAN NIGERIA PLC

In compliance with the Provisions of Section 359(6) of the Companies and Allied Matters Act, CAP C20 LFN 2004, we report as follows:

1. We have ascertained and hereby confirm that the accounting and reporting

policies of the company are in accordance with legal requirements and agreed ethical practices.

2. The scope and planning of audit requirements for the year ended 31 December,

2007 are adequate, and

3. We are satisfied with the External Auditors' Management Report for the year

ended 31 December, 2007, as well as the response of the Management thereto.

Dated 13 June, 2008