Dear Mr. Epstein, Please see the attached from Mr. Knight. Thank you. Lisa B. Toney Legal Assistant to Henry Burnett and Christopher E. Knight Espirito Santo Plaza 0 1395 Brickell Avenue 14th Floor Miami, Florida 33131 www.fowlerwhite.com **TAX MATTERS- IRS Circular 230 Disclosure: To ensure compliance with requi= rements imposed by the IRS, we inform you that any tax advice contained in = this communication (including attachments) was not intended or written to b= e used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (= ii) promoting, marketing or recommending to another party any transaction o= r matter addressed herein. If you would like such advice, please contact us= .*** ***Attention: The information contained in this E-mail message is attorney privileged and confidential i= nformation intended only for the use of the individual(s) named above. If t= he reader of this message is not the intended recipient, you are hereby not= ified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received= this communication in error, please contact the sender by reply E-mail and= destroy all copies of the original message. Thank you. EFTA01172559