Freedom Air International, Inc.

Freedom Air International, Inc. EIN:13-4109791 do George V. Delson Associates 885 2nd Avenue New York New York 10017 CONSENT TO TREAT THE 2011 TAXABLE YEAR AS IF IT CONSISTED OF 2 TAX YEARS, THE FIRST OF WHICH ENDS ON THE DATE OF TERMINATION OF AFFECTED SHAREHODER'S ENTIRE INTEREST FSF, LLC, EIN 66-0719849, a single member limited liability company disregarded as a separate entity from its sole member, Jeffrey E Epstein, social security number [SSN REDACTED], whose address is 6100 Red Hook Quarter, Suite B3, St. Thomas, USVI 00802, as an affected shareholder of Freedom Air International, Inc., during the 2011 taxable year, pursuant to Treasury Regulation §1.1377-1(b), consents to Freedom Air International, Inc.'s election under §1377(a)(2) to treat the 2011 taxable year as separate taxable years for all affected shareholders for purposes of allocating items of income, loss, deduction and credit. Pursuant to the requirements of Regulation Section 1.1362-6(b), the following information is submitted: Number of Shares of stock owned at 7/21/11 100 % of stock issued and outstanding 100% Date acquired 07/21/11 Shareholder's taxable year ends 12/31 Under penalties of perjury, I declare that I have examined the statements made herein and, to the best of my knowledge and belief, the same are true , correct and complete. (Signature) (Date) EFTA00287085