From: Jeffrey Epstein <[email protected]>

From: Jeffrey Epstein <[email protected]> To: Subject: Fwd: Date: Mon, 20 Apr 2009 17:08:17 +0000 Attachments: Goldberger letter.pdf Forwarded message From: Jill McClelland c Date: Mon, Apr 20, 2009 at 12:54 PM Subject: To: [email protected] Please see the attached letter. Jill McClelland Law Office of David W. Spicer, P.A. IRS Circular 230 Disclosure: Please note that the views expressed herein or in any attachments hereto are not intended to constitute a "reliance opinion" under applicable Treasury Regulations, and accordingly are not intended or written to be used, and may not be used or relied upon, for the purpose of (i) avoiding tax-related penalties that may be imposed by the Internal Revenue Service, or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein. Disclaimer: This E-mail is covered by the Electronic Communications Privacy Act. IS U.S.C. § 2510-2521 and is legally privileged. The information contained in this E-mail is intended only for use of the individual or entity named above. If the reader of this message is not the intended recipient. or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination. distribution. or copying of this communication is strictly prohibited. If you receive this E-mail in error, please notify the sender immediately at the phone number above and delete the information from your computer. Please do not copy or use it for any purpose nor disclose its contents to any other person Confidentiality Notice: This e-mail message including attachments, if any. is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any unauthorized review. use, disclosure or distribution is prohibited. If you are not the intended recipient. please contact the sender by reply c-mail. destroy all copies of the original message, and do not disseminate it hither. If you arc the intended reeeipient but do not wish to receive communications through thcis medium, please advise the sender immediately. EFTA00882222