EFTA Document 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 consolidate