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Gold/Mining/Energy : ENERGY EXPLORATION & PRODUCTION

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To: Dennis Roth who wrote (69)	5/9/2008 9:49:10 AM
From: Dennis Roth	of 111

Berry Petroleum (BRY): Data update - Goldman Sachs - May 06, 2008 Changes and Implications We are changing our actual 1Q 2008 EPS to $0.87 from $0.95 to reflect adjustments to net income consistent with the First Call consensus. Our FY 2008 EPS estimate on an adjusted basis is now $4.63 ($4.72 previously) We do not view these changes as material, and there is no change to our investment thesis, rating or price target. For methodology and risks associated with our price target, please see our previously published research. .

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