For applications where you are sequencing to a depth less than 10 M paired reads, we recommend the following control dilutions based on sample input amount:

200 ng: No dilution of control DNAs
10 ng: 1:10 dilution of control DNAs
1 ng: 1:25 dilution of control DNAs
0.1 ng: 1:25 dilution of control DNAs

We recommend having at least 5000 reads mapping to Unmethylated Lambda genome and 500 reads mapping to CpG methylated pUC19 genome with a read length of 76 bases to have enough coverage to confidently call conversion efficiencies.