Finance

Rich's assistance is appreciated and he will gain a better understanding of the current process. It is essential from the outset that Rich K understand and familiarize himself with CashPro which is the US Trust/BoFA banking platform. While the current finance process is weak in many areas, use of a process-driven banking platform serves to implement a structured process that provides many benefits, e.g., control, security, centralized reporting, etc. As the finance group has devised a process to implement the banking platform, I think it would be valuable that Rich help shape this draft process. I attach a memo drafted earlier this year (memo cover page removed) titled "Transition to online banking"

http://corp.bankofamerica.com/business/ci/landing/explore-cashpro=cm_mmc=general-_-vanity-_ -zz01vn003b_explorecashpro-_ -na <http://corp.bankofamerica.com/business/ci=landing/explore-cashpro?cm_mmc=general-_-vanity-_ -zz01vn003b_explorecash=ro-_ -na>

I also attach a memo called "Improving the Finance Function" I'd like Rich D to walk Rich K through this today as I think this will accelerate his intake.

Thanks

Richard Joslin

CFO

Elysium Management LLC

445 Park Ave

Ste. 1401

New York, NY 10022