LAW OrrICES Or GERALD B. LEFOOVRT, P.C. A PROFESSIONAL CORPORATION 148 EAST 7S"' STREET NEW YORK, NEW YORK 10021 GERALD B. LEF OURT SHCRYL E. REICH RENATO C. STABILE FAITH A. FRIEDMAN BY FEDERAL EXPRESS Assistant United States Attorney Office of the United States Attorney Southern District of Florida 500 South Australian Avenue, Suite 400 West Palm Beach, Florida 33401 June 12, 2007 TELEPHONE FACSIMILE Subpoenas dated May 31, 2007, to J Epstein Virgin Islands Foundation, Inc., J. Epstein & Co., Inc.; Epstein Interests; and Financial Must Company, Ina Dear Ms. I write to respond to the subpoenas served on the above entities all dated May 31, 2007. Each of the subpoenas has a substantively identical Attachment to Subpoena describing the documents requested. Be advised that J. Epstein & Co., Inc., executed a certificate of dissolution in December 2000 and therefore could not have any documents responsive to the subpoena. Please be further advised that no entity has any documents responsive to Request Nos. 1, 3, 4 and 5. We are still in the process of ascertaining whether documents responsive to Request No. 2 exist, and will provide them to you, assuming they do exist, as soon as we are able to do so. Finally, we have enclosed for your review all documents we believe to be responsive to Request No. 6, including a schedule of the corporate directors, board members and shareholders of each entity, to the extent the question is applicable to each entity. The documents provided bear the following production numbers, which we note were placed on said documents for control purposes only and do not appear on the documents in the normal course: Schedule of Corporate Directors, Board Members, Shareholders J. Epstein Virgin Islands Foundation, Inc. JEVIF 0001 EFTA00223868