From: Richard Joslin •i MI Sent: Friday, January 9, 2015 7:03 PM To: jeffrey E.; Bradley J. Wechsler Subject: letter to IRS Attachments: LEON BLACK - IRS LETTER - PRPOSED LETTER WHICH INCLUDES CREDIT DETAILS.pde IRS Notice Dec 16 to LDB.pdf I attach the response to the IRS letter. Tom is read=ng. I'd like to explain and obtain your signoff so as to respo=d as timely as possible Thanks Richard Joslin CFO Elysium Management LLC 1 EFTA_R1_01371014 EFTA02370025