To: Jeffrey Epsteinfleeyacation©gmail.com] From: Richard Kahn Sent Thur 10/20/2011 3:35:01 PM another idea can be JL pays HRBK a consulting / accounting fee for his annual costs of approximately $18,000 He would get deduction and we would pick up income which we would offset from our normal operating expenses Richard Kahn HBRK Associates Inc. 301 East 66th street, Suite 1OF New tel fax cell EFTA_R1_00247854 EFTA01852737