EFTA02022927

George V. Delson Associates One Dag Hammarskjold Plaza @ 885 Second Avenue • New York, New York 10017 January 5, 2011 Internal Revenue Service ■. Box 409105 Ogden, UT 84401 Attn: Ms. Jasman Re: Financial Trust Company, Inc. EIN: Prentice Capital Partners QP, Dear Ms. Jasman: We are the accountants for the above named taxpayer and prepared the subject return. Power of attorney is enclosed. Your notice dated December 20, 2010 (copy enclosed) has been referred to the writer for attention. In response thereto, please be advised that the return for the year in question, form 1120S, was filed with the Bureau of Internal Revenue, St. Thomas, V.I. Enclosed is a copy of pages 1 and 2 thereof, receipt stamped by the Bureau on September 12, 2008 pursuant to a previously granted extension of time. Should there be any changes as a result of your examination of PRENTICE CAPITAL PARTNERS, I presume we will be so advised. Cordially yours, George V. Delson, CPA bcc: Jeffrey E. Epstein Jeanne Brennan end: Telephone • Fax • Email EFTA_R1_00529321 EFTA02022927