Provided analysis showing reasonable certainty that financing regarding the development of a collection of shallow water Gulf of Mexico oil and gas lease assets could be obtained. The lease assets were evaluated as to having 85 BCF of high Probable Reserves with an associated estimated capital development cost of $169 million. Determined, with reasonable certainty, that the likely future rates of returns expected from developing such lease properties consistently exceeded the typical investor hurdle rate in a variety of forward price scenarios. Validated and replicated the economic and financial analysis and methodology of other third party analysts of the financial valuation regarding development of these lease properties. Work performed included analyzing comparable acquisitions and investments proximate to the initial funding of the lease asset development and at later times contemporaneous with delivering testimony.