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Procedures for Reporting Complaints Regarding Accounting or Auditing Matters



PROCEDURES FOR REPORTING COMPLAINTS REGARDING
ACCOUNTING OR AUDITING MATTERS OF GLOBAL POWER EQUIPMENT GROUP INC.


These Procedures for Reporting Complaints Regarding Accounting or Auditing Matters of Global Power Equipment Group Inc. were adopted by the Board of Directors (the "Board") of Global Power Equipment Group Inc. (referred to hereafter as "Global" or the "Company") on June 16, 2010.


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