Correspondence issued by the Government Accountability Office with an abstract that begins "On April 20, 2010, an oil spill of national significance in the Gulf of Mexico followed an explosion on the mobile offshore drilling unit Deepwater Horizon (the Deepwater Horizon oil spill). The Deepwater Horizon was leased by BP America Production Company (BP) as part of the Macondo project. 152 days later, on September 19, 2010, BP confirmed the completion of cementing operations to prevent further oil from spilling from the Macondo Prospect well to which the Deepwater Horizon was attached when it exploded. In order to coordinate the federal response to the Deepwater Horizon oil spill, the National Incident Commander established the Deepwater Integrated Services Team (IST) consisting of 18 federal agencies, including the U.S. Coast Guard and the Department of Justice (DOJ). The U.S. Coast Guard's National Pollution Funds Center (NPFC) designated two BP subsidiaries--BP Exploration and Production and its guarantor, BP Corporation North America, Inc.--and five other companies as "Responsible Parties" for Deepwater Horizon oil spill related claims. Shortly after the spill, at the direction of NPFC, BP established a facility to receive and process all claims against Responsible Parties. In June 2010, as part of …