Marti-ZCH fillon Fir! lotto l Can. Inc }- P :iO/243 • George V. Ddson Associates Qee acz copes 110 rasr SCt• Stlef I • now yolk. n 10022 telepnOnt • fax New York State D coat= en: of Law Chanties, Trusts & Estates Bureau 120 Broadway New York, NY :0271 November 16, 2000 Re: J. E stei Foundation change of aunt We ate the accountants for the above named taxpayer. Please be advised that, effective November 14, 2000, the name of the foundation has been changed to EPSTEIN INTERESTS. The ELN remains the same. A copy of the Amendment to the (*veining Truss Agreement is er.closed. All filings of returns, etc will henceforth be made using the new name. Kindly acknowledge receipt by signing the enclosed copy of this letter and returning same in the envelope provided. GVD jf etc!. bee: Darren Irdyke, Esq. Harry Ballet, CPA Lawrence Deleon Paul Evaas spv rifs-6)-1,--- 43v 20 2000 17:16 Cordially yours, George V. Delson, CPA 40.2, 2123718042 PAN.110 I • • • Confidential Treatment Requested by JPMorgan Chase JPM-SDNY-00083567 EFTA01583846