January 25, 2010 Dear Jeffrey, I hope this note finds you well. I have not sent you a bill since we resolved our differences at the beginning of Oct. Since that time, I have devoted 16'/: hours to your case. This does not count any visit to you which combined social time with some discussion of the case. If you wish, I can provide the precise days and hours. The total comes to $18,975. Cordially, Alan EFTA00765514