Complaints / Whistleblowing Procedure

Marsulex values and encourages open communication with employees, shareholders, vendors and other parties having dealings with the Company.  Complaints, concerns and questions regarding performance under our compliance policy or our Code of Conduct will be dealt with quickly and confidentially.  Employees should first contact supervisors, managers or other appropriate management personnel.  Other parties should contact internalaudit@marsulex.com.  In the event that a concerned person is uncomfortable making a direct approach, an anonymous call can be made toll-free to 1-888-475-8376.

All complaints with respect to matters relating to the Company’s financial statement disclosures, accounting, internal accounting controls, and auditing will be directed to the Chair of the Audit Committee who is responsible for dealing with the Code of Conduct.