To: Jeffrey Epsteinfieeyacalion©gmail.com] From: Richard Kahn Sent Tue 3/20/2012 1:52:06 PM Based on our conversation I am going to open bank accounts for the following title holding USVI S corps in order to pay real estate taxes: a) Nautilus - Little Saint James b) Laurel - Florida c) Maple - 71st Street d) Cypress - New Mexico It is easiest to navigate with JPM Chase however i am unclear if you have a preference if these accounts are local USVI First Bank accounts Please advise JPM or First Bank Richard Kahn HBRK Associates Inc. EFTA_R1_00231435 EFTA01843541