Dunelm Group PLC

Audit Report / Information • Jan 31, 2014

This letter is being sent to shareholders of Dunelm Group plc for information only and no action is required. If you have sold or otherwise transferred all of your shares in Dunelm Group plc please pass this letter to the purchaser or transferee, or to the person who arranged the sale or transfer, so that they can pass this document to the person who now holds the shares.

Dunelm Group plc Watermead Business Park Syston Leicester LE7 1AD

31 January 2014

Dear Shareholder

Change of auditor

I am writing to advise you that the Board has appointed PricewaterhouseCoopers LLP as auditor of Dunelm Group plc.

KPMG have been the Dunelm Group auditor since 2003. On the recommendation of the Audit and Risk Committee the Board recently decided to initiate a competitive tender for the selection of an audit firm. This process included a firm outside the "big four".

Following formal proposals and presentations, PricewaterhouseCoopers LLP were successful in this process. As a result KPMG LLP have resigned as auditor and, as required by section 519 (3) of the Companies Act 2006, have deposited with Dunelm Group plc a statement of the circumstances connected with their resignation. A copy of their statement is set out on the reverse of this letter and is being sent to shareholders of the Company, for information, as required by section 520(2) of the Companies Act 2006.

Yours faithfully

Geoff Cooper Chairman

Dunelm Group plc. Watermead Business Park Syston Leicester LE7 1AD

Tel: 0116 264 4400 Email: enquiries@dunelm.com

Shop online at dunelm.com Registered in England No. 4708277

KPMG LLP AUDIT St Nicholas House Park Row Nottingham NG1 6GF United Kingdom

Tel: +44 (0) 115 935 3501 Fax: +44 (0) 115 935 3504 DX 728460 Nottingham 47

Private & confidential

The Directors Dunelm Group plc Watermead Business Park Syston Leicester LE7 1AD

Our Ref gw/bm/003-01 pd

FAO Dawn Durrant

20 January 2014

Dear Sirs

Statement to Dunelm Group Plc (no. 04708277) on ceasing to hold office as auditors pursuant to section 519 of the Companies Act 2006

The circumstances connected with our ceasing to hold office are the holding of a competitive tender for the audit, in which we were unsuccessful in retaining the audit.

We request that any correspondence in relation to this statement be sent to our registered office at 15 Canada Square, London, E14 5GL marked for the attention of the Audit Regulation Department.

Yours faithfully,

Khtsu?

KPMG LLP