Delphi has established procedures for the confidential and anonymous submission by employees of complaints or concerns regarding financial statement disclosures, accounting, internal accounting controls or auditing matters. External third parties may also submit complaints relating to similar matters. All submissions are to be mailed to the Chairman of the Audit Committee care of Delphi Energy:

Delphi Energy Corp.
Suite 300, 500 – 4 Avenue SW
Calgary, Alberta T2P 2V6
Canada

The chair of the Audit Committee will review the complaint, investigate the matter to the extent deemed necessary and communicate the matter to the Audit Committee.