AMENDMENT TO AMENDED AND RESTATED MASTER ACCOUNTS RECEIVABLE PURCHASE AGREEMENT , dated as of March 23, 2016 (this “ Amendment ”), among THE SCOTTS COMPANY LLC , a limited liability company organized under the laws of Ohio (the “ Company ”), THE SCOTTS MIRACLE-GRO COMPANY , a company organized under the laws of Ohio (the “ Parent ”), THE BANKS PARTY HERETO and MIZUHO BANK, LTD. , as administrative agent (together with its permitted successors in such capacity, the “ Administrative Agent ”).