From: "Jeffrey E." <[email protected]>

From: "Jeffrey E." <[email protected]> To: Richard Kahn Subject: Re: call with Gary Press - Next Date: Wed, 21 Feb 2018 17:17:51 +0000 I'm on On Wed, Feb 21, 2018 at 1:12 PM Richard Kahn would you like to join 2pm EST call or is another time better for you? please advise thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York NY 10022 tel fax cell Begin forwarded message: From: Gary Press •cl Subject: RE: ShareFile Date: February 21. 2018 at 11:59:31 AM EST To: Richard Kahn < Cc: Faith Kates < >. Joel Wilkenfeld < Richard, Does around 2:00 work for you? Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 > wrote: EFTA00877855 irect extension fax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Richard Kahn [mailto: Sent: Wednesday, February 21, 2018 9:37 AM To: Gary Press Cc: Faith Kates < >; Joel Wilkenfeld < Subject: Re: ShareFile sorry as i was out yesterday free all day today so please advise on what time is best for you.. thanks Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 tel fax cell On Feb 20, 2018, at 2:56 PM, Gary Press wrote: Richard, Please let me know if and when you are available to speak this afternoon/evening Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 EFTA00877856 irect extension fax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Gary Press Sent: Tuesday, February 20, 2018 7:32 AM To: 'Richard Kahn' Cc: 'Faith Kates' < ;'Joel Wilkenfeld' < Subject: RE: ShareFile Good morning, In order to address the items that need to be resolved before we can finalize the closing, we have a call scheduled with Milie this morning at 11:30 to discuss the status of the residual stale: 1. outstanding checks 2. accounts receivable 3. accounts payable 4. miscellaneous incoming unapplied advances S. miscellaneous outgoing unapplied advances While Milie offered to speak with us yesterday afternoon when she was off for the holiday, I thought that the call would be more productive if she had access to her staff as well as the files Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 direct extension (fax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments EFTA00877857 From: Gary Press Sent: Thursday, February 15, 2018 7:23 PM To: 'Richard Kahn' Cc: Faith Kates Joel Wilkenfeld Subject: RE: ShareFile I should be able to provide you with a status report tomorrow afternoon Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 direct extension Sfax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed heroin. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Richard Kahn Imailto: Sent: Thursday, February 15, 2018 3:30 PM To: Gary Press .: 11> Cc: Faith Kates iit > Subject: Re: ShareFile Joel Wilkenfeld < thank you for sending please advise on timing of when your reviewed financial statements will be complete and when you can give us an answer on amount of cash we could use for buyout of partner thanks Richard Kahn HBRK Associates Inc. 575 Lexingts Avenue 4th Floor New York NY 10022 tel fax cell EFTA00877858 On Feb 12, 2018, at 2:05 PM, Gary Press -11=IIIMe wrote: Please note that while I noted in my earlier e-mail that the documents provided are drafts, we did not mark the working copies as such in order to avoid inadvertently blocking any information Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 direct extension (fax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Gary Press Sent: Monday, February 12, 2018 11:38 AM To: 'Richard Kahn' 'Faith Kates' < ; 'Joel Wilkenfeld' Subject: RE: ShareFile The first round of documents will include the bank reconciliations, bank statements and supporting general ledger accounts that Milie provided to us. There are numerous stale checks that need to be reversed. Many of which were addressed last year The trial balances are still being worked, including but not limited to the process of building on the entries from last year in regard to the well past due receivable and payables EFTA00877859 Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 iirect extension fax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Gary Press Sent: Monday, February 12, 2018 11:31 AM To: Jessica Reyes Cc: 'Richard Kahn' < > 'Faith Kates' .< :3; 'Joel Wilkenfeld' ; Tara Fucaloro Subject: FW: ShareFile Jessica, Please provide the following people who I have cc'd on this e-mail with a ShareFile link: • Richard Kahn • Faith Kates • Joel Wilkenfeld ( Thank you Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 irect extension fax) To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. EFTA00877860 CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA00877861