'03/03/2009 18:32 FAX

'03/03/2009 18:32 FAX ZOO 2/004 KIRKLAND & ELLIS LLP AWft AMUATIO PARTNEIISIKPS Jay P. Lencowitz, P.C. To C I Wiitoa Dirodly: lalkow-itzekilkifindAmtm VIA FACSIMILE Robert C. Josefsberg, Esq. Podhurst Orseck, P.A. City National Bank Building 25 West Flagler Street, Suite 800 Miami, FL 33130 Dear Mr. Josefsberg, Ceigroup Center 153 Ent 53rd Street New York. New York 10022-4611 www.lurkland corn Mardi 3, 2009 Confidential For Settlement Purposes Only Pursuant to Rote 408 write in response to your letter dated February 20, 2009. First, there is no merit whatsoever to your contention that Mr. Epstein has breached the Non-Prosecution Agreement, and your implication that be has is simply unsupported by the facts. As you state in that letter, the "agreement speaks for itself" and should be honored as such. My February 13, 2009 letter to you was an attempt to ensure that the portion of the Agreement concerning restitution be carried out as intended and written. Indee