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EFTA00688590

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From: Richard Kahn To: Neale Attenborough Cc: Chris Lawler -4 Subject: Re: Next Date: Thu, 31 Aug 2017 09:55:36 +0000 >, Tyler Shean > To move this along I would suggest the following: a rough detailed draft of a term sheet with seller companies detailed. how many entities? an amount of cash left back and an amount of dollars also spread over a number of years. default suggestions and your ideas on how to deal with liablity. ie ny class action waiting to be certified. . others like paris etc. thank you. Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 On Aug 30, 2017, at 7:16 AM, Richard Kahn c lia> wrote: I would add that you are selling an offshore vehicle formed under an agreement that puzzles me. The whole co is not for sale and if so we might argue along some similar but less exagerrated lines multiples of large biz from years ago. I guess if you find the dramatically too low, you might offer to buy out Faith and Joel , using your formulas. with a premium for control. Jeffrey is set to join the call and has authority to make the decision to accept or reject. Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 On Aug 30, 2017, at 6:25 AM, Richard Kahn wrote: i already pointed out currency exchange, board fees etc. as a bad number in your calculations. sony....the other transactions that we know very well are far from relevant.. if faith and joel walk there is NO business which is hardly the same idea as IMG where multi divisions exist and succession is planned. I do not know what cash was on the balance sheet when you bought it. The open gate transaction to summarize was a stepping into your shoes for only 6 million or roughly the same as the current offer. taking out cash 14 of the 15 mil which has not come out. and even on your calculation of 8 cash would mean 3.2 to you back then... and then leveraging the biz. / the liability to the buyer was no where

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