20260717Supplemental Response to Order.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
RECEIVED
July 17, 2026 JULY 17, 2026
IDAHO PUBLIC
VIA EMAIL: [e-mail] 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. Barrios-Sanchez:
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 intends to provide local exchange
telecommunications services in the Boise, Idaho metropolitan area, including Ada County, as its initial
service territory, with potential expansion into other areas of Idaho based on market demand and
business needs. See Exhibit A for a map of the proposed initial service area.
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.
Respectfully submitted,
6
Scotty Amos, 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.

Exhibit A
Map of Idaho and Eaton Fiber Idaho, LLC's Proposed Area of Initial Services:
County: Ada
s'
City: Boise
Saxlere Ferry
Sendpenl
iNNl a
e ., 1 FA4lF
n LL
c;-
ur d'Alene
WOW t C
' •N[Mr DIAN ��
emwood
�.rr.DN
CDDNlY
�Je D. ,�„J<IN RMer
DDw
1
�a
rDfinc ice •*
d UNIMCOIIMnAT[D
pe( AD YCOUN�'r ■
Ada
NOW ■ County
Ocell 4,
until
n
1' s=e 1 d a h Ills
lard Fah pence, am
Mrs F¢Dy 's ..
Dtt I
aye Cmech Illy
M _
eR JAI _Re
CRY rm WO alley V e
OI W
Yeft
ounmin Hbnle RDC
a = 4 r Sled l
ChesWeU '
' cl Springs Hag[rm !¢N — n Fas 0Ca18110 i
i .... Sponge
uM - ackwd RoDnl
Caslk i
y HeAY �." I r Yr la
d* errs Oe /�/: Hc6r^