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Because these commercial spaces will be constructed with CARB Phase 2 Formaldehyde ATCM materials, and be ventilated with the minimum code required amount of outdoor air, the indoor formaldehyde concentrations are likely similar to those concentrations observed in residences built with CARB Phase 2 Formaldehyde ATCM materials, which is a median of 22.4 µg/m3 (Chan et. al., 2019) Assuming that the commercial spaces employees work 8 hours per day and inhale 20 m3 of air per day, the formaldehyde dose per work -day at the offices is 149 µg/day. Assuming that these employees work 5 days per week and 50 weeks per year for 45 years (start at age 20 and retire at age 65) the average 70-year lifetime formaldehyde daily dose is 65.8 µg/day This is 1.64 times the NSRL (OEHHA, 2017a) of 40 µg/day and represents a cancer risk of 16.4 per million, which exceeds the CEQA cancer risk of 10 per million. This impact should be analyzed in an environmental impact report ("EIR"), and the agency should impose all feasible mitigation measures to reduce this impact. Several feasible mitigation measures are discussed below and these and other measures should be analyzed in an EIR. The residential occupants will potentially have continuous exposure (e.g., 24 hours per day, 52 weeks per year) to formaldehyde released by the building materials and furnishing commonly found in residential construction. These exposures to formaldehyde are anticipated to result in significant cancer risks. Because these residences will be constructed with CARB Phase 2 Formaldehyde ATCM materials and ventilated with the minimum code required amount of outdoor air, the indoor residential formaldehyde concentrations are likely similar to those concentrations observed in residences built with CARB Phase 2 Formaldehyde ATCM materials, which is a median of 22.4 µg/m3 (Chan et. al., 2019) Assuming that the residential occupants inhale 20 m3 of air per day, the average 70-year 796119