The Business is, and has been for the past two (2) years, in compliance in all material respects with all applicable statutes, laws, rules and regulations. Neither Seller nor any Seller Affiliate has received any written communication during the past two (2) years from a Governmental Entity that alleges that the Business is not in compliance in any material respect with any applicable statute, law, rule and regulation. This Section 5.5 does not relate to matters with respect to taxes, which are the subject of Section 5.7, or to environmental matters, which are the subject of Section 5.8.