; provided, however, that before providing a final audit report to the copyright owner(s), the qualified auditor shall provide a tentative draft of the report to the digital music provider and allow the digital music provider a reasonable opportunity to respond to the findings, including by clarifying issues and correcting factual errors. (VI) The mechanical licensing collective shall pay the cost of the audit, unless the qualified auditor determines that there was an underpayment by the digital music provider of 10 percent or more, in which case the digital music provider shall bear the reasonable costs of the audit, in addition to paying the amount of any underpayment to the mechanical licensing collective. In case of an overpayment by the digital music provider, the mechanical licensing collective shall provide a credit to the digital music provider. (VII) A digital music provider may not assert section 507 or any other Federal or State statute of limitations, doctrine of laches or estoppel, or similar provision as a defense to a legal action arising from an audit under this subparagraph provided that such legal action is commenced no more than 6 years after the commencement of the audit that is the basis for such action. (ii) Alternative verification procedures Nothing in this subparagraph shall preclude the mechanical licensing collective and a digital music provider from agreeing to audit procedures different from those set forth herein; provided, however, that notice of the audit shall still be provided to and published by the Copyright Office as set forth in clause (i)(IV). (E) Default under blanket license (i) Condition of default A digital music provider shall be considered generally in default under a blanket license obtained under this subsection if the digital music provider— (I) fails to provide one or more monthly reports of usage to the mechanical licensing collective when due