Timestzunp: 1/4/2010 1:35 PM EST Via Hand Delivery and Federal Express D.B. Zwim Special Opportunities Fund, L.P. do David Lee D.B. Zwim & Co., L.P. 745 Fifth Avenue 18'h Floor New York, NY 10151 Re: Settlement Agreement and Release Jeepers' Cancellation Declaration Dear D.B. Zwim Special Opportunities Fund, L.P.: Pursuant to Paragraph 7 of the Settlement Agreement and Release dated April 8, 2009 ("Agreement") among D.B. Zwim Special Opportunities Fund, L.P., Jeepers, Inc. ("Jeepers"), Financial Trust Company, Inc. ("FTC"), and Jeffrey Epstein ("Epstein"), Jeepers, FTC, and Epstein provide Jeepers' Cancellation Declaration and declare the Agreement null and void and the releases, waivers, promises, covenants, and other provisions contained therein of no effect. Sincerely, Jeffrey Epstein Cc: Alan R. Glickman, Esq. Schulte Roth & Zabel, LLP 919 Third Avenue New York, NY 10022 999532v1/011585 EFTA00724606