In Matter of Data Tree, LLC v. Romaine (9 NY3d 454 [2007]) a commercial enterprise requested that the Suffolk County Clerk provide it with certain real property records in electronic form. The Clerk denied the request, contending, among other things, that "the FOIL request would require rewriting and reformatting of the data, which the Clerk's Office is not required to do" (id. at 460). In addressing this contention, the Court of Appeals explained that "FOIL does not differentiate between records stored in paper form or those stored in electronic format" and that "[d]isclosure of records is not always necessarily made by the printing out of information on paper, but may require duplicating data to another storage medium, such as a compact disc" (id. at 464). The Court went on to hold as follows: "If the records are maintained electronically by an agency and are retrievable with reasonable effort, that agency is required to disclose the information. In such a situation, the agency is merely retrieving the electronic data that it has already compiled and copying it onto another electronic medium. On the other hand, if the agency does not maintain the records in a transferable electronic format, then the agency should not be required to create a new document to make its records transferable. A simple manipulation of the computer necessary to transfer existing records should not, if it does not involve significant time or expense, be treated as creation of a new document." (id. at 464-465.) In support of its claim of exemption, the Clerk's Office relied upon the affidavit of its information technology director, who averred that a new computer program would have to be written to permit the requested information to be extracted and produced in electronic form (id. at 465). In response, Data Tree's own software engineer averred that the requested records could be produced without any computer programming (id.). Data Tree also noted that its FOIL request merely asked that the records be produced in an "electronic format regularly maintained by the County" (id. at 465-466). Under these circumstances, the Court of Appeals found that "questions of fact exist as to whether disclosure may be accomplished by merely retrieving information already maintained electronically by the Clerk's Office or whether complying with Data Tree's request would require creating a new record" (id. at 466, 880NE2d 10, 849 NYS2d 489).