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Home My WebLink About20260403Compliance Filing.pdf E ISN E RAM PE R Eisner Advisory Group LLC 2640 Youree Drive Unit 100 Shreveport,LA 71104 T 318.221.3615 F 318.425.2904 www.eisneramper.com April 3, 2026 RECEIVED APRIL 3, 2026 VIA EMAIL:tiffan bradford@ uc.idaho. ov IDAHO PUBLIC Y• P 9 UTILITIES COMMISSION Idaho Public Utilities Commission P.O. Box 83720 Boise, Idaho 83720-0074 Re: Case No. EFI-T-25-01 -Application of Eaton Fiber Idaho, LLC for CPCN Supplemental Filing in Response to Order No. 36986 Dear Ms. Bradford: On behalf of Eaton Fiber Idaho, LLC("Applicant"), please accept the enclosed supplemental information and supporting documentation in satisfaction of the outstanding requirements identified by the Commission in Order No. 36986, dated April 2, 2026, conditionally denying Applicant's request for a Certificate of Public Convenience and Necessity ("CPCN") to provide competitive local exchange services in Idaho. Among the supplemental materials provided herein, Applicant identifies that the local exchange service in and around the city of Boise, Idaho, is currently served by Lumen Technologies, Inc. (f/k/a CenturyLink, Inc., f/k/a Qwest Communications International, Inc.), which was inadvertently omitted from the initial Application. Applicant respectfully submits that the enclosed materials, together with the information previously filed, complete the record required under IDAPA 31.01.01.114 (Rule 114) and Procedural Order No. 26665, and provide a sufficient basis for the Commission's review and approval of the Application. We remain available should the Commission or its Staff require any further information. *espctfullysubmitted, CPA Partner, State& Local Tax Eisner Advisory Group, LLC Enclosures "EisnerAmper"is the brand name under which EisnerAmper LLP and Eisner Advisory Group LLC and its subsidiary entities provide professional services. EisnerAmper LLP and Eisner Advisory Group LLC are independently owned firms that practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law,regulations and professional standards.EisnerAmper LLP is a licensed CPA firm that provides attest services, and Eisner Advisory Group LLC and its subsidiary entities provide tax and business consulting services.Eisner Advisory Group LLC and its subsidiary entities are not licensed CPA firms. BONNE Idaho Telephone Exchanges FERRYY PRIEST LAKE and Company Areas PRIEST SANDPOINT RIVER HOPE OLD CLARK Regulated Companies OWN LAKE FORK BAVVIEW VIEW SPIRIT LAKE ATC THDRUM HAYDEN Cambridge POST ALLS KELLOGG CenturyLink COEUR D'ALENE SETTERS WALLACE Columbine HARRISON MU N ROCK PLUMMER CREEK Direct ST.MARES ENSED Fremont EVERGREE 960 Frontier Communications COP A 1 GTE POTLATCH WELLESLEy Inland BOVILL Co-ops MOSCOW Midvale TROY :POTLATCH:: GENESEE LEO J LIAETTA OROFINO PIERCE BLACKFOOT Blackfoot Oregon - Idaho LENORE PEG 963 Custer _ Pine WEIPPE LEWISTON APWAI CRAIGMONT PNEZ IERCE Farmers Mutual ��/ Rural KAMIAH 6 Filer Mutual TDS rr KOOSKIA COTTONWOOD GRANGEVILLE Mud Lake Unclaimed _ Project Mutual LATA Boundary WHITE BIRD ELK CITY NORTH j FORK SyOUP,�� RIGOINS 652 WARREN SALMON PINE NEW MEADOWS MCCALL 25 0 25 50 CUPRUM YELLOW PINE ELK Miles BEND COUNCIL DONNELLEV CAMBRIDGE LEADORE WARMLAKE INDIAN VALLEY MAY CASCADE CHALLIS KILGORE MIDVAIE ISLAND WEISER PARK DUBOIS OLA AR CLAVTON GARDEN PAYETTE VALLEY MONTEVIEW LOWMAN =STANLEY-_ in ASHTON FRUII NEW PLVMOUTH FRUITLAD®' EMMETT HO ST ANTHONY HAMER NU ACRES MACKAY TERRETON TETONIA PARMA MIDDL / RE%BURG KETCHUM ROBERTS R Ill RIGBV DRIGGS CALDWELL j ARCO HOMEDALALE ME IAN �j j01$ 1 EV Rj -- RIRIE VICTOR BOI MARSING j IDAHO FALLS N A j j .:: ............... \ IRWIN KUNA /� / / HAILEV \ EV j CAREV SHELL MELBA / FAIRFIELD BLACKFOOT j MTN HOME ALPINE RICHFIELD SPRINGFIELD GLENNS SHOSHONE WAYAN :.. GRANDVIEW FERRY BLISS ABERDEEN GOODING FREEDOM DIETRICH I EAGER MAN NOR ND POCATELLO MINIDOKA BANCROFT WENDELL JEROME AVE :TYHEE LAVA SODA EOEN PAL HOT SPRINGS BRUNEAU BUHL RUPERT MCCAMMON SPRINGS ,IORDAN ARBON GRACE VALLEY FILER.. TWIN KIMBERLY RAFT RIVER ROCKLAND FALLS BURLEY CASTLEFORD ;; MURTAUGH MONTPELIER .............................................. DOWNEV ALBION i MALAD GRASMERE j ELBA OAKLEY MALTA R :CR/TN E E PRESTON HOLBROOK PARIS ALMO IDAHO PUBLIC UTILITIES COMMISSION 214116 RPS