UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 11-K

(Mark One)

þ		ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2009

o		TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from                      to                     

BIG RIDGE, INC. 401(K) PROFIT SHARING PLAN AND TRUST

 

Full title of the plan

PEABODY ENERGY CORPORATION
701 Market Street, St. Louis, Missouri 63101-1826 Name of issuer of the securities held pursuant to the plan and the address of its principal executive office

 

 

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Financial Statements and Supplemental Schedule

Years Ended December 31, 2009 and 2008

Table of Contents

Report of Independent Registered Public Accounting Firm			1
Financial Statements:
Statements of Net Assets Available for Benefits — December 31, 2009 and 2008			2
Statements of Changes in Net Assets Available for Benefits — Years Ended December 31, 2009 and 2008			3
Notes to Financial Statements			4
Supplemental Schedule:
Schedule H, Line 4i — Schedule of Assets (Held at End of Year)			13
Signature			15
Exhibit Index			16

Exhibit 23 — Consent of Independent Registered Public Accounting Firm

Report of Independent Registered Public Accounting Firm

The Plan Administrator
Defined Contribution Administrative Committee

We have audited the accompanying statements of net assets available for benefits of Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust as of December 31, 2009 and 2008, and the related statements of changes in net assets available for benefits for the years then ended. These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Plan’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plan’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the net assets available for benefits of the Plan at December 31, 2009 and 2008, and the changes in its net assets available for benefits for the years then ended, in conformity with US generally accepted accounting principles.

Our audits were performed for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying supplemental schedule of assets (held at end of year) as of December 31, 2009, is presented for purposes of additional analysis and is not a required part of the financial statements but is supplementary information required by the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. This supplemental schedule is the responsibility of the Plan’s management. The supplemental schedule has been subjected to the auditing procedures applied in our audits of the financial statements and, in our opinion, is fairly stated in all material respects in relation to the financial statements taken as a whole.

St. Louis, Missouri
June 25, 2010

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Statements of Net Assets Available for Benefits

		December 31,
		2009				2008
Assets:
Investments, at fair value:
Investments in mutual funds		$	5,862,501			$	4,321,865
Investment in common/collective trust			4,906,609				4,398,537
Interest in Master Trust			571,730				284,822
Total investments			11,340,840				9,005,224
Receivables:
Employer contributions			32,500				29,975
Employee contributions			32,500				29,975
Net assets, at fair value			11,405,840				9,065,174
Adjustment from fair value to contract value for fully benefit-responsive investment contracts			(106,072	)			57,503
Net assets available for benefits		$	11,299,768			$	9,122,677

See accompanying notes.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Statements of Changes in Net Assets Available for Benefits

		Years Ended December 31,
		2009				2008
Additions:
Interest and dividends		$	234,169			$	387,607
Net realized and unrealized appreciation (depreciation) of mutual funds			1,165,840				(2,260,773	)
Net investment income (loss) in the Master Trust			341,768				(356,926	)
Net investment income (loss)			1,741,777				(2,230,092	)
Contributions:
Employee			1,025,888				1,101,895
Employer			375,443				366,388
Rollover			12,692				66,640
Total contributions			1,414,023				1,534,923
Total additions (reductions)			3,155,800				(695,169	)
Deductions:
Withdrawals by participants			(975,899	)			(1,178,387	)
Administrative expenses			(2,810	)			(3,399	)
Total deductions			(978,709	)			(1,181,786	)
Net increase (decrease) in net assets available for benefits			2,177,091				(1,876,955	)
Net assets available for benefits at beginning of year			9,122,677				10,999,632
Net assets available for benefits at end of year		$	11,299,768			$	9,122,677

See accompanying notes.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

Years Ended December 31, 2009 and 2008

1. Description of the Plan

The following description of the Big Ridge, Inc. (Big Ridge, the Company, or the Employer) 401(k) Profit Sharing Plan and Trust (the Plan) provides only general information. Participants should refer to the plan documents for a more complete description of the Plan’s provisions. Big Ridge is an indirect, wholly owned subsidiary of Peabody Energy Corporation (Peabody). The Plan’s administrator or sponsor is Peabody Holding Company, LLC (the Plan Administrator or the Plan Sponsor).

General

The Plan is a defined contribution plan and participation in the Plan is voluntary. Employees of Big Ridge who are represented by the International Brotherhood of Boilermakers are eligible for participation on the date of their employment. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended (ERISA).

The Plan allows participants to invest in a selection of mutual funds, a common/collective trust and the Peabody Energy Stock Fund, which is a participating investment in the Master Trust. See Note 2 for additional details related to the Master Trust. All investments in the Plan are participant-directed.

Contributions

Each year participants may contribute on a pre-tax basis any whole percentage from 1% to 90% of eligible compensation, as defined in the Plan. Additionally, eligible participants may elect to contribute $125, $150, or $175 of their monthly Wage Incentive Program (WIP) payment on a pre-tax basis. The Employer makes matching contributions equal to 100% of eligible WIP contributions that participants make to the Plan. Participants may also rollover account balances from other qualified defined benefit or defined contribution plans. The Company may contribute a discretionary amount to the accounts of qualifying participants, as defined in the Plan.

Participants direct the investment of employee and employer matching and employer discretionary contributions into various investment options offered by the Plan. All contributions are subject to certain limitations as defined by the Plan and the Internal Revenue Service (IRS).

In the calendar year that a participant is age 50 or older, and each year thereafter, he or she is permitted to make catch-up contributions to the Plan. These participants are able to contribute amounts in excess of the maximum otherwise permitted by the Plan and the IRS, subject to certain limitations.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

Vesting

Participants are vested immediately in their own contributions, employer discretionary contributions, employer matching contributions, and the actual earnings thereon.

Participant Loans

The Plan does not offer participant loans.

Participant Accounts

Each participant’s account is credited with the participant’s contributions, Employer contributions, and plan earnings. The benefit to which a participant is entitled is the vested balance of the participant’s account.

Payment of Benefits

Participants are eligible for distribution of their entire account balance upon death, disability, or termination of employment. Participants may elect to receive their distribution as a lump-sum payment or transfer their account balance into an individual retirement account or another qualified plan.

Participants who have attained the age of 59¹/2 have the right to receive a partial or full distribution of their account balance. Withdrawals in cases of hardship and other withdrawals are also permitted, as defined in the Plan.

Plan Termination

The Plan could be terminated through the collective bargaining process, subject to the provisions of ERISA. Participants’ accounts will remain fully vested upon termination of the Plan. Currently, the Company has no intention to terminate the Plan.

Administrative Expenses

All significant administrative expenses of the Plan, including recordkeeping, audit and trustee fees, are paid by the Company. Participants are required to pay for certain miscellaneous transaction fees.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

2. Summary of Significant Accounting Policies

Basis of Presentation

The financial statements of the Plan are prepared using the accrual method of accounting.

Newly Adopted Accounting Standards and Accounting Standards Not Yet Implemented

In September 2006, the Financial Accounting Standards Board (FASB) issued an accounting standard which establishes a framework for measuring fair value under U.S. generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. The standard applies under accounting pronouncements that require or permit fair value measurements, but the standard does not require any new fair value measurements. The Plan Sponsor adopted the required standard on a prospective basis on January 1, 2008 and it did not have a material impact on the financial statements of the Plan. In October 2008, the FASB issued additional guidance which clarified the application of the standard in an inactive market and demonstrated how the fair value of a financial asset is determined when the market for that financial asset is inactive. This guidance was effective upon issuance, including prior periods for which financial statements had not been issued. The adoption of the standard did not impact the Plan Sponsor’s determination of fair value for financial assets.

In April 2009, the FASB issued FASB Staff position 157-4, Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly (FSP 157-4). FSP 157-4 amended FASB Statement No. 157 (codified as ASC 820) to provide additional guidance on estimating fair value when the volume and level of activity for an asset or liability have significantly decreased in relation to its normal market activity. FSP 157-4 also provided additional guidance on circumstances that may indicate that a transaction is not orderly and on defining major categories of debt and equity securities to comply with the disclose requirements of ASC 820. The Plan adopted the guidance in FSP 157-4 for the reporting period ended December 31, 2009. Adoption of FSP 157-4 did not have a material effect on the Plan’s net assets available for benefits or its changes in net assets available for benefits.

In September 2009, the FASB issued Accounting Standards Update 2009-12, Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (ASU 2009-12). ASU 2009-12 amended ASC 820 to allow entities to use net asset value (NAV) per share (or its equivalent), as a practical expedient, to measure fair value when the investment does not have a readily determinable fair value and the net asset value is calculated in a manner consistent with investment company accounting. The Plan adopted the guidance in ASU 2009-12 for the reporting period ended December 31, 2009 and has utilized the practical expedient to measure the fair value of investments within the scope of this guidance based on the investment’s NAV. In addition, as a result of adopting ASU 2009-12, the Plan has provided additional disclosers regarding the nature and risks of investments within the scope of this guidance. Refer to Note 3

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

for these disclosures. Adoption of ASU 2009-12 did not have a material effect on the Plan’s net assets available for benefits or its changes in net assets available for benefits.

In January 2010, the FASB issued accounting guidance that requires new fair value disclosures, including significant transfers in and out of Level 1 and Level 2 fair-value measurements and a description of the reasons for the transfers. In addition, the guidance requires new disclosures regarding activity in Level 3 fair value measurements, including a gross basis reconciliation. The new disclosure requirements will be effective for annual periods beginning January 1, 2010, except for the disclosure of activity within Level 3 fair value measurements, which is effective for fiscal years beginning after December 15, 2010 (January 1, 2011 for the Plan). While the adoption of the guidance will impact the Plan’s disclosures, it will not affect its statements of net assets available for benefits and the related statements of changes in net assets available for benefits.

Valuation of Investments

The Plan Sponsor defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. See Note 3 for further description of fair value measurements.

Fully Benefit-Responsive Investment Contracts

The Vanguard Retirement Savings Trust invests in fully benefit-responsive investment contracts. These investment contracts are recorded at fair value; however, since these contracts are fully benefit-responsive, an adjustment is reflected in the statements of net assets available for benefits to present these investments at contract value. Contract value is the relevant measurement attributable to fully benefit-responsive investment contracts because contract value is the amount participants would receive if they were to initiate permitted transactions under the terms of the Plan. Contract value represents contributions plus earnings, less participant withdrawals and administrative expenses.

Securities Transactions

Purchases and sales of securities are recorded on a trade-date basis. Realized gains (losses) are computed based on the average cost of securities sold. Interest income is recorded when earned. Dividend income is recorded on the ex-dividend date. Capital gain distributions are included in dividend income.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

Interest in Master Trust

Effective October 29, 2008, the Master Trust Agreement for the Peabody Energy Stock Fund and the Patriot Coal Corporation Stock Fund (the Master Trust) was established to hold investments in the Peabody Energy Stock Fund and the Patriot Coal Stock Fund for this Plan as well as Peabody’s two other defined contribution plans. Total investment income (loss) of the Master Trust is allocated to each plan investing in the Master Trust based on the units of each fund held by the plan. The Plan’s investment in the Patriot Coal Stock Fund was zero as of December 31, 2009 and 2008, respectively.

Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Reclassifications

Certain amounts in prior periods have been reclassified to conform with the current year presentation, with no effect on previously reported results.

Payment of Benefits

Benefit distributions are recorded when paid.

3. Fair Value Measurements

The Plan Sponsor uses a three-level fair value hierarchy that categorizes assets and liabilities measured at fair value based on the observability of the inputs utilized in the valuation. These levels include: Level 1, inputs are quoted prices in active markets for the identical assets or liabilities; Level 2, inputs other than quoted prices included in Level 1 that are directly or indirectly observable through market-corroborated inputs; and Level 3, inputs are unobservable, or observable but cannot be market-corroborated, requiring the Plan Sponsor to make assumptions about pricing by market participants.

A financial instrument’s level within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for investments measured at fair value, including the general classification of such investments pursuant to the valuation hierarchy.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

Mutual Funds

Plan investments include a wide variety of mutual fund types that can generally be classified as holding primarily equity securities, primarily fixed income securities, or a combination of equity and fixed income securities aimed at certain target retirement dates. Shares of mutual funds are valued at quoted market prices, which represent the net asset value (NAV) of shares held by the Plan at year-end. NAV is based on the value of the underlying assets owned by the fund, minus its liabilities, and then divided by the number of shares outstanding. The NAV for these investments is a quoted price in an active market and is classified within Level 1 of the valuation hierarchy.

Common/Collective Trust

Units in the common/collective trust are valued at NAV at year-end. These investments are classified within Level 2 of the valuation hierarchy as the NAV for these investments is a derived price in an active market. This fund is primarily invested in guaranteed investment contracts and synthetic investment contracts. Participant-directed redemptions have no restrictions; however, the Plan is required to provide a one year redemption notice to liquidate its entire share in the fund. The NAV has been estimated based on the fair value of the underlying investment contracts in the fund as reported by the issuer of the fund. The fair value differs form the contract value. As previously discussed in Note 2, contract value is the relevant measurement attributable to fully benefit-responsive investment contracts because contract value is the amount participants would receive if they were to initiate permitted transactions under the terms of the Plan.

Peabody Energy Stock Fund

The Peabody Energy Stock Fund is valued at its unit closing price (comprised of quoted market price plus uninvested cash position, if any) reported on the active market on which the security is traded and is classified within Level 1 of the valuation hierarchy.

The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

The following tables set forth the fair value hierarchy of the investments on the statements of net assets available for benefits.

		December 31, 2009
		Level 1				Level 2				Total
Equity mutual funds		$	3,734,269			$	—			$	3,734,269
Fixed income mutual funds			848,573				—				848,573
Target retirement mutual funds			1,279,659				—				1,279,659
Fixed income common/collective trust			—				4,906,609				4,906,609
Peabody Energy Stock Fund (1)			571,730				—				571,730
Total assets at fair value		$	6,434,231			$	4,906,609			$	11,340,840
		December 31, 2008
		Level 1				Level 2				Total
Equity mutual funds		$	2,677,439			$	—			$	2,677,439
Fixed income mutual funds			847,877				—				847,877
Target retirement mutual funds			796,549				—				796,549
Fixed income common/collective trust			—				4,398,537				4,398,537
Peabody Energy Stock Fund (1)			284,822				—				284,822
Total assets at fair value		$	4,606,687			$	4,398,537			$	9,005,224

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

4. Investments

The following table presents investment information for the Master Trust:

		Years Ended December 31,
		2009				2008
Investments, at fair value:
Peabody Energy Stock Fund		$	64,602,794			$	31,269,131
Plan’s interest in Master Trust			1	%			1	%
Master Trust net investment income (loss):
Dividend income		$	377,150			$	177,780
Net appreciation (depreciation) of common stock			33,994,621				(42,357,524	)
Net investment income (loss)		$	34,371,771			$	(42,179,744	)

Investments representing 5% or more of the fair value of the Plan’s net assets were as follows:

		December 31,
		2009				2008
Mutual funds:
T. Rowe Price Mid-Cap Growth Fund		$	863,275			$	557,433
Vanguard Total Bond Market Index Fund			779,871				756,579
Vanguard 500 Index Fund			731,675				571,688
Vanguard International Growth Fund			685,967				491,085
Harbor Capital Appreciation Fund			613,664				434,421	*
Common/collective trust:
Vanguard Retirement Savings Trust			4,906,609				4,398,537

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust

Notes to Financial Statements

5. Reconciliation of Financial Statements to Form 5500

The following is a reconciliation of net assets available for benefits per the financial statements to the Form 5500:

		December 31,
		2009				2008
Net assets available for benefits per the financial statements		$	11,299,768			$	9,122,677
Adjustment from contract value to fair value for fully benefit-responsive contracts			106,072				(57,503	)
Net assets available for benefits per the Form 5500		$	11,405,840			$	9,065,174

6. Related Party Transactions

The Plan invests in shares of mutual funds and units in a common/collective trust managed by an affiliate of its trustee, Vanguard Fiduciary Trust Company, a party-in-interest with respect to the Plan. These transactions are covered by an exemption from the “prohibited transaction” provisions of ERISA and the Internal Revenue Code of 1986 (the Code), as amended. The Plan also invests in Peabody and Patriot stocks, through the Peabody Energy Stock Fund and the Patriot Coal Stock Fund, respectively, which are permitted parties-in-interest transactions. Effective December 31, 2008, the Plan no longer invests in Patriot Stock through the Patriot Coal Stock Fund.

7. Income Tax Status

Effective July 1, 2007, the Plan was amended and restated subsequent to the IRS opinion letter dated August 22, 2001 and the non-standardized prototype plan was replaced with an individually-designed plan. The Plan applied for a new determination letter in April 2010. The Plan’s administrator believes the Plan is being operated in compliance with the applicable requirements of the Code and, therefore, believes the Plan, as amended, is qualified and the related trust is tax-exempt.

8. Risks and Uncertainties

The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants’ account balances and the amounts reported in the statements of net assets available for benefits.

Supplemental Schedule
Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust
Employer ID #37-1126950
Plan #001

Schedule H, Line 4i — Schedule of Assets (Held at End of Year)

December 31, 2009

													(e) Current
(a)		(b) Identity of Issue		(c) Description of Investment					(d) Cost(1)				Value
		T. Rowe Price Mid-Cap Growth Fund			18,178		shares of mutual fund						$	863,275
*		Vanguard Total Bond Market Index Fund			75,350		shares of mutual fund							779,871
*		Vanguard 500 Index Fund			7,126		shares of mutual fund							731,675
*		Vanguard International Growth Fund			40,375		shares of mutual fund							685,967
		Harbor Capital Appreciation Fund			18,613		shares of mutual fund							613,664
*		Vanguard Windsor II Fund			9,992		shares of mutual fund							236,616
		T. Rowe Price Small-Cap Stock Fund			6,202		shares of mutual fund							167,092
*		Vanguard Explorer Fund			1,959		shares of mutual fund							112,250
*		Vanguard REIT Index Fund			7,163		shares of mutual fund							106,295
*		Vanguard High-Yield Corporate Fund			10,386		shares of mutual fund							56,810
*		Vanguard PRIMECAP Fund			908		shares of mutual fund							53,947
*		Vanguard Small-Cap Index Fund			1,134		shares of mutual fund							31,175
		Lazard U.S. Small Cap Equity Value Portfolio			1,849		shares of mutual fund							21,824
*		Vanguard Developed Markets Index Fund			2,250		shares of mutual fund							21,446
*		Vanguard Emerging Markets Stock Index Fund			792		shares of mutual fund							20,528
*		Vanguard Total Stock Market Index Fund			731		shares of mutual fund							20,059
		MSIFT U.S. Small Cap Value Portfolio			684		shares of mutual fund							14,195
*		Vanguard Extended Market Index Fund			402		shares of mutual fund							13,148
		Baron Asset Fund			164		shares of mutual fund							7,590
		Sound Shore Fund			255		shares of mutual fund							7,274
*		Vanguard International Value Fund			204		shares of mutual fund							6,249
*		Vanguard GNMA Fund			545		shares of mutual fund							5,801
*		Vanguard Long-Term Treasury Fund			530		shares of mutual fund							5,774
*		Vanguard Long-Term Bond Index Fund			27		shares of mutual fund							317
*		Vanguard Target Retirement 2005 Fund			619		shares of mutual fund							6,794
*		Vanguard Target Retirement 2010 Fund			4,104		shares of mutual fund							84,216
*		Vanguard Target Retirement 2015 Fund			15,814		shares of mutual fund							178,854
*		Vanguard Target Retirement 2020 Fund			19,014		shares of mutual fund							379,511
*		Vanguard Target Retirement 2025 Fund			8,703		shares of mutual fund							98,520

Supplemental Schedule
Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust
Employer ID #37-1126950

Plan #001

Schedule H, Line 4i — Schedule of Assets (Held at End of Year) (continued)

December 31, 2009

(e) Current

(a)

(b) Identity of Issue

(c) Description of Investment

(d) Cost(1)

Value

*

Vanguard Target Retirement 2030 Fund

1,713

shares of mutual fund

33,084

*

Vanguard Target Retirement 2035 Fund

10,212

shares of mutual fund

118,663

*

Vanguard Target Retirement 2040 Fund

8,750

shares of mutual fund

166,691

*

Vanguard Target Retirement 2045 Fund

9,060

shares of mutual fund

108,906

*

Vanguard Target Retirement 2050 Fund

5,464

shares of mutual fund

104,420

*

Vanguard Retirement Savings Trust

4,800,537

units of common/collective trust

4,906,609

$

10,769,110

SIGNATURE

Big Ridge, Inc. 401(k) Profit Sharing Plan and Trust. Pursuant to the requirements of the Securities Exchange Act of 1934, the plan administrator has duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized.

EXHIBIT INDEX

The exhibit below is numbered in accordance with the Exhibit Table of Item 601 of Regulation S-K.

Exhibit
No.		Description of Exhibit
23		Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.