PAUL, WEISS, RIFKIND. WHARTON 6? GARRISON LLP I21115 AVENUE OF THE AMERICAS NEW YORK. NEW YORK 10019-6064 TELEPHONE LLOYD K GARRISON RANDOLPH E. PAUL SI/40N N RWKIND LOUIS • WM* JOHN I WHARTON WRITER'S DIRECT DIAL NUMBER WRITER'S DIRECT FACSIMILE WRITERS DIRECT EMAIL ADDRESS May 13, 2016 UNIT 3501. OFFICE TOWER A. OILISNO FORTUNE PLAZA NO 7 OCIIIIIMIANHUAN ZINONOLU CHAOYANG DISTRICT BEIJING 100020 PEOPLE'S R TELEPHONE 13TH FLOOR HON* HON* CLUB BYROM. SA CRATER ROAD. CENTRAL TELEPHONE.... PERSONAL & CONFIDENTIAL By FEDEx Mr. Lawrence Falk Estate & Gift Tax Attorney Internal Revenue Service 290 Broadway New York, NY 10007-1867 Dear Mr. Falk: CASTLE 10 NOBLE STREET LONDON ECM. >JO U •. TELEPHONE FUKOKU SEIMEI BUILDING ucHisAiwAicHo 2.cHomE CHIVOIDAlm. TOKYO TELEPHONE TORONTO-DOMINION 77 KING STREET WEST. WRY 3100 P.O. BOX 210 TORONTO. NOME 1001 K STREET, NW WASHINO HON TCa BOO DELAWARE AVENUE. SURE 200 POST OFFICE SOX 22 WILMINGTON, NONE MATTHEW W ABBOTT EDWARD AN T C ERM JACOB A IN ALLAN) ARFFA ROBERT A ATKINS WAVATALOUHAY Juigh • • UOMMAN LYNN L. SAYARD DANIEL J SELL CRAIG A UNION MITCHELL CRO MARK S • R NAN DAVID M. •11.ANICK BRUCE IIIRENDOIM N cHAISTOPHER ANGELO BONVINOBOINNIN0 itZURS BR DAVID W/4 •U LLLLL BROWN SUSANNA PATRICK Zihrkp AN ILL • K CH GEOFFREY R. CHEPIGA LL LL N CHINO EL WISPt' C.L5Atr"" JAY COHEN KELLEY A CORNISH CHRISTOPHER J CUMMINGS DAVIDOW THOMAS V DE LA IIASTIDE 111 ARIEk J DEC KELSAUM ^Lc •ELISLE EATON Alto CW .3 EHRLICH GREGORY A carom) hilitYS2ecnoW FAGEN ROSS A FIELDSTON GRAD) ANDREW C PINCH IN BRIAN P FINNCOAN ROBERTO mai PETER E FISCH ralcI PZ 1, ARIL ANDREW J. FOLEY HARRIS • FREIDUS reimpft%Vag KENN TH A GALL MICHAEL GERTIMAN ADAM &I OIVERTZ SAV RE 000L10/4 L ROBERT 0 CIOLDBAUMLLLL NEIL GOLDMAN RODERTO 00112•LEZ• CATHERINE L O000ALL ERIC 0000100/4 H 0000E, JR ItIV0 IMAV RD" NICHOLAS OROOMORIDOE BRUCE • GUTENPLA