ST. CR0IX II6 King Street Frettedlisted. ¥1 00840 (540)7754499 FAX (540)77347W ST. THOMAS 8000 Nisky Shopping Comet Suite 620, St Thomas, MI 00802 (340) 714.1700 FAX (340) 7774 I03 ii= i tir.Q,i,4O;;=iti = di; win. usvansf 9 April 4, 2018 VIA ELECTRONIC MAIL AND POSTAL SERVICE Erika Kellerhals, Esq. Kellerhals, Ferguson, Kroblin PLLC 9100 Port of Sale Mall, Suite 15 St. Thomas, Virgin Islands 00802-3602 RE: IGY-AYH St. Thomas Holdings, LLC d/b/a American Yacht Harbor Dear Attorney Kellerhals: On October 30, 2015, the Virgin Islands Economic Development Commission ("VIEDC") received a modification application on behalf of your client, IGY-AYH St. Thomas Holdings, LLC d/b/a American Yacht Harbor ("IGY-AYH") for consideration of Economic Development Tax Incentive Benefits. On December 23, 2015, the VIEDC sent a request for missing information in order to deem the application complete. Having not received a response, VIEDC submitted a follow up letter to IGY-AYH on November 2, 2017. The original Certification of Truth and Release Authorization for IGY-AYH was received on January 30, 2018. On February 16, 2018, the items that remained outstanding was communicated via email by VIEDC staff. On March 5, 2018, you submitted an updated modification application for IGY-AYH and indicated in your cover letter that due to the amount of information needed to be updated you determined it would be easier to submit as one package. You further stated that "all materials referenced in the application to be submitted under separate cover" will be delivered to our attention the next week. Subsequently on March 23, 2018, the VIEDC received the most recent payroll and IGY-AYH's tax returns for years 2013-2015. However, this submission did not include proof of filing which is required. Please advise if an extension was filed for the entity's 2016 tax return and submit proof of filing for the aforementioned tax filings. Further, a detailed review of the updated m