EFTA01381335

Form S-1 Table of Coattail Report of Independent Registered Public Accounting Firm The Board of Directors and Stockholders Blue Buffalo Pet Products, Inc.: We have audited the accompanying consolidated balance sheets of Blue Buffalo Pet Products. Inc. and subsidiaries, as of December 31, 2013 and 2014, and the related consolidated statements of income, changes in stockholders' deficit, and cash flows for each of the years in the three-year period ended December 31, 2014. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management. as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above prevent fairly. in all material respects. the financial position of Blue Buffalo Pet Products. Inc. and subsidiaries as of December 31, 2013 and 2014, and the results of their operations and their cash flows for each of the years in the three-year period ended December 31, 2014. in conformity with U.S. generally accepted accounting principles. /s/ KPMG LLP Stamford, Connecticut March 11.2015 F-2 httriAmw.sec.gov/Archivecledgar/datat I 609989/000119312515218883/d734898dsl.htm17/20/2015 10:30:13 AND CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0080226 SDNY GM_00226410 EFTA01381335