# EXHIBIT 78 FILED UNDER SEAL From: Reda, Christina M VOCORPEXCHANGE/OU=EXCHANGE ADMINISTRATIVE GROUP (FYDIBONF23SPDLT)/CN=RECIPIENTS/CN=W0679801 Sent: 6/29/2011 1:03:30 PM To: McGraw, Subject: Attachments: Toni 1H2011 1- oc.zip TOM. Please find revised version of your mid-year accomplishments attached with this transaction added. Note that there are some yellow highlighted words towards the end of the document which indicate the spelling may be off. Please let me know if you would like any additions/changes. Christina Christina M. Reda Private Bank at J.P. I Advice Lab 270 Park Avenue, 26thi llog I New York. NY 10017 Telephone: (212) 464-0789 Email: christina.m.reda@jumorgan.com original messa e From: McGraw, sent: Tuesday, June 28, 2011 4:59 PM To: Reda, Christina M Cc: Racanelli Janine A. Subject: Christina - i have a number of credit related ex i ri . .le-'k a d hic resent one to m mid- ear as an exam le. It's Tom \*\* \*\*\*\*\*\* \*\*\* \*\*\*\*\* \*\*\*\*\*\*\*\*\*\*\*\* \*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\* \* \*\*\*\*\*\*\*\*\*\*\*\*\* \*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\*\* \*\*\*\*\*\* \*\* IRS Circular 230 Disclosure: JPMorgan chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of u.s. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. taxrelated penalties. Original a e From: McGraw, Sent: Tuesday, M728, 2011 4:S3 PM To: Dumont, Judith 0 Cc: Grimes. hn M. Louis M; Subject: , Eugene T; Mandelbaum, Joshua 14; Zimmermann, Redacted - Privileged # Redacted - Privileged Tom **IRS Circular 230 Disclosure:** JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties. From: Grimes, John M Sent: Monday, June 27, 2011 1:10 PM To: [REDACTED], Louis M; [REDACTED], Eugene T Cc: Archer, Richard; Dumont, Judith O; Seaborn, Neal A; McGraw, [REDACTED]; Bleicher, Kimberly M; Mandelbaum, Joshua M; Zimmermann, [REDACTED] G Lou, John John M. Grimes JPMorgan Chase & Co. 1 Chase Manhattan Plaza, Floor 59 New York, NY 10005 Tel: (212) 552-4789 Fax: (212) 552-4902 john.m.grimes@jpmchase.com **IRS Circular 230 Disclosure:** JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with JPMorgan Chase & Co. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties. ----- Original Message ----- From: [REDACTED], Louis M To: Grimes, John M; [REDACTED], Eugene T Cc: Archer, Richard; Dumont, Judith O; [REDACTED], Louis M; Seaborn, Neal A; McGraw, [REDACTED]; Bleicher, Kimberly M; Mandelbaum, Joshua M; Zimmermann, [REDACTED] G; [REDACTED], Eugene T Sent: Mon Jun 27 09:44:55 2011 John/Gene, Thank you, Louis M. [REDACTED] CFP® Executive Director 270 Park Avenue, Floor 19 New York, NY 10017 212-464-0494 (phone) 212-464-0403 (fax) From: [REDACTED] Sent: Monday, June 27, 2011 9:40 AM To: [REDACTED], Louis M Sent from my Verizon Blackberry IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters. ----- Original Message ----- From: [REDACTED], Louis M < [REDACTED]\_louis@jpmorgan.com> To: [REDACTED] Sent: Mon Jun 27 09:31:01 2011 Regards, Lou Louis M. [REDACTED] CFP® Executive Director 270 Park Avenue, Floor 19 New York, NY 10017 212-464-0494 (phone) 212-464-0403 (fax) From: [REDACTED] Sent: Friday, June 24, 2011 11:52 AM To: Romano, Louis M Regards, IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters. From: [Redacted] Sent: Thursday, June 23, 2011 8:31 PM To: '[Redacted] pmorgan.com' Subject: [Redacted] Lou, IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters. original message From: To: Sent: Thu Jun 23 20:22:57 2011 subject: From: Sent: Thursday, June 23, 2011 11:46 AM To: Subject: IRS Circular 230 Notice: Any tax advice provided herein is not intended or written to be used, and cannot be used for, the purpose of a) avoiding penalties the IRS and others may impose on the taxpayer, or b) promoting, marketing or recommending to another party any tax related matters. This message contains PRIVILEGED AND CONFIDENTIAL INFORMATION intended solely for the use of the addressee(s) named above. 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