Reporting Questionable Accounting Practices

Our Audit Committee has established procedures for the receipt, retention and treatment of complaints or concerns by employees or individuals outside of the company, regarding accounting, internal accounting controls or auditing matters at American Seafoods. A person with such a complaint or concern should promptly report the complaint or concern in writing to the Audit Committee of the Company's Board of Directors at the following address:

Accounting Concerns
Audit Committee
Board of Directors
American Seafoods Group LLC
2025 First Avenue, Suite 1200
Seattle WA 98121

You may also fill out an online report by clicking on the following link:Ethicspoint.com or via telephone at 1-866-294-5560.

You may report your complaints or concerns anonymously and confidentially. The Audit Committee encourages you to supply contact information with your submission to facilitate clarification and any assistance with possible investigation. All complaints or concerns will be forwarded directly to the Chairman of the Audit Committee for review. The Audit Committee will maintain the confidentiality and anonymity of persons making complaints or expressing concerns to the fullest extent reasonably practicable within the legitimate needs of law and any ensuing evaluation or investigation.

To assist the Audit Committee in reviewing and, if necessary, investigating your complaints or concerns, you should provide as much factual, rather than speculative, information as possible. To the extent possible, you should include the following information in your submission:

• the alleged event, matter or issue that is the subject of the complaint or concern;
• the name of each person involved;
• if the complaint or concern involves a specific event or events, the approximate date and location of each event; and any additional information, documentation or other evidence available to support the complaint or concern.