From: Richard Joslin < •> To: Jeffrey E. <jeevacation@gmail.com> Subject: Date: Tue, 24 Feb 2015 14:16:47 +0000 I am looking into whther the debt I bona fide given the payor and payee are the same for income tax purposes. If it is, then I think Midco will continue to have debt obligation and to the extent that the debt is not paid back, there will be COD income (possibly) to Midco Richard Joslin CFO Elysium Management LLC 445 Park Ave Ste. 1401 New York, NY 10022 EFTA00644789