JPMorgan client review of Jeffrey Epstein's accounts and entities, July 2013

EXHIBIT 189¶

Subject Client Review - Jeffrey E Epstein¶

July 11, 2013¶

Summary¶

• The Epstein relationship opened in March 1985 with an individual account for Jeffrey E Epstein. The most recent account openings in April 2013 were for entities owning personal real estate (NES,
• LLC) and for owning/operating his Santa Fe ranch property (Zorro Development Corp). Relationship entities include Limited Liability Partnerships and Companies, Corporations and Trusts, and they are owned 100% by Jeffrey Epstein or he is the Trustee. Accounts cross UHNW and JPMS and account trades are conducted through the GIO team. Entity accounts often own and operate real estate properties domestically and in the Virgin Islands, including his Little Saint Jeff island, and one owns and operates his airplane. Southern Financial LLC is the primary personal investment vehicle and Southern Trust Company, Inc. owns Southern Financial, both of which are USVI entities created for income tax purposes related to his living in USVI as a permanent resident while being a US citizen. Non-Brokerage transaction activity over the past 12 months reflects combined activity totaling approximately $180MM, with the bulk of activity from pre-authorized deposits/payments and incoming/outgoing wire transfers. Total client positions as of May 31, 2013 are approximately $145MM.

Subject Client — Jeffrey E E 1.¶

Epstein Related Account Listing¶

NAME	TYPE	OPEN DATE
NES, LLC	LTD Liability Company	09-Apr-03
NEW YORK STRATEGY GROUP, LLC	LTD Liability Company	11-Apr-03
	Individual Customer	09-Feb-04
	Individual Customer	09-Feb-04
EMMCAC LLC	LTD Liability Company	12-Jul-04
LSJ LLC	LTD Liability Company	17-May-07
FORUMS LLC	LTD Liability Company	02-Dec-04
INDYKE HOLDINGS LLC	LTD Liability Company	11-Feb-05
EGC CAPITAL LLC	LTD Liability Company	11-Feb-05
YHS LLC	LTD Liability Company	10-Jul-06
Ranch Lake III INC	Corporation	02-Aug-06
RANCH LAKE II INC	Corporation	02-Aug-06
116 EAST 65TH ST LLC	LTD Liability Company	23-Oct-06
JEGE INC	Corporation	23-Oct-06
The James E Cayne Trust NO 5 UAD 12/27/0	Trust	14-Dec-06
I CORRECT COM LLC	LTD Liability Company	03-May-07
HBRK ASSOCIATES INC	Corporation	03-Oct-08
DARREN K INDYKE PLLC	Corporation	03-Oct-08
THE 2007 JEFFREY E EPSTEIN INSURANCE TRU	Trust	18-Nov-08
DARREN INDYKE	Individual Customer	JPMS Consolidated Acct
THE HAZE TRUST	Trust	22-Apr-10
HYPERION AIR LLC	Corporation	21-Feb-13

Subject Client - Jeffrey E E ^F¶

Epstein Related Account Listing, continued¶

NAME	TYPE	OPEN DATE
JEGE LLC	Corporation	21-Feb-13
PLAN D LLC	Corporation	21-Feb-13
SOUTHERN FINANCIAL LLC	Corporation	13-Mar-13
JEEPERS, INC.	Corporation	08-Dec-11
MORT INC.	Corporation	22-May-12
SOUTHERN TRUST COMPANY, INC	Corporation	07-Feb-13
NES, LLC	Corporation	15-Apr-13
MAX FOUNDATION	Corporation — Not for Profit	14-Feb-96
NEPTUNE LLC	Corporation	03-Jan-12
J EPSTEIN AND COMPANY INCORPORATED	Corporation	17-Sep-91
FINANCIAL TRUSTEES INCORPORATED	Trust	07-Apr-92
JEFFREY E EPSTEIN	Individual Customer	01-Mar-85

Subject Client – Jeffrey E Ep¶

Epstein Related Account Balances¶

| Account Number | Account Name | Product Type | Current Balance/ Market Value | Liabilities | Accrued Income | | ------------------ | --------------------------------------------------- | -------------------------------- | ---------------------------------- | --------------- | ------------------- | | 4094302 | IndykXXXXXXXXXXhelle | Brokerage Custody | $ 0.03 | $ 0.00 | $ 0.00 | | 3067 | HYPEXXXXXXXXXXR INC | CD 12-14 MONTHS | $ 100,000.00 | $ 0.00 | $ 3.28 | | 9065 | [REDACTED] | Chase Better Banking | $ 2,136.35 | $ 0.00 | $ 0.00 | | 9001 | [REDACTED] | Chase Savings | $ 7.83 | $ 0.00 | $ 0.00 | | XXXXXXXXXXXX4711 | CreXXXXXXXard | Credit Card | | $ 600.40 | $ 0.00 | | XXXXXXXXXXXX7230 | CreXXXXXXXard | Credit Card | | $ 21,281.39 | $ 0.00 | | XXXXXXXXXXXX8855 | CreXXXXXXXard | Credit Card | | $ 2,415.59 | $ 0.00 | | XXXXXXXXXXXX0342 | CreXXXXXXXard | Credit Card | | $ 0.00 | $ 0.00 | | XXXXXXXXXXXX4927 | CreXXXXXXXard | Credit Card | | $ 21,281.39 | $ 0.00 | | XXXXXXXXXXXX5864 | CreXXXXXXXard | Credit Card | | $ 3,163.28 | $ 0.00 | | XXXXXXXXXXXX1028 | CreXXXXXXXard | Credit Card | | -$ 1,029.15 | $ 0.00 | | 0395 | HYPEXXXXXXXXXXR INC | Credit Facility | | $ 100,000.00 | $ 0.00 | | 9768 | EPSTEXXXXXXXXXXREY E. | Credit Facility | | $ 59.52 | $ 0.00 | | 7577 | SOUTHEXXXXXXXXXXXXXIAL LLC | Credit Facility | | $ 711,711.84 | $ 0.00 | | 7760 | SOUTHEXXXXXXXXXXXXXIAL LLC | Credit Facility | | $ 21,358.03 | $ 0.00 | | 2518 | THE XXXXXXXXXRUST | JPM Business MMDA | $ 28,358.72 | $ 0.00 | $ 1.86 | | 2865 | MAX XXXXXXXXXTION | JPM Business MMDA | $ 17,202.51 | $ 0.00 | $ 1.13 | | 3157 | NEW YORKXXXXXXXXXXXXXXXXXOUP, LLC | JPM Business MMDA | $ 78,167.74 | $ 0.00 | $ 5.12 | | 3465 | MAX XXXXXXXXXTION | JPM Classic Bus Checking w/Int | $ 3,542.51 | $ 0.00 | $ 0.02 | | 2632 | THE 2007 JEFF …XX D INDYKE & L [REDACTED] TTEES | JPM Classic Bus Checking w/Int | $ 188.65 | $ 0.00 | $ 0.00 |¶

Subject Client - Jeffrey E E¶

Epstein Related Account Balances, continued¶

			COMO Balance!,
Account	Acconnt WM*
		: Product NO	:
				’ I	.16001#
			: 411044VelInt	’Llibilides	: Accrued: •
478120913	JEXXXXLC	JPM Classic Business Checking	$ 92.286.71	$ 0.00	$ 0.00
472	NEXXXXLC	JPM Classic Business Checking	$ 110.353.22	$ 0.00	$ 0.00
340	JEXXXXNC	JPM Classic Business Checking	S 109,064.11	$ 0.00	$ 0.00
515	NEPXXXXXXLLC	JPM Classic Business Checking	$ 24.309.46	$ 0.00	$ 0.00
332	HYPEXXXXXXXXXR INC	JPM Classic Business Checking	$ 36.147.52	$ 0.00	$ 0.00
169	HBRK XXXXXXXXXXXES INC	JPM Classic Business Checking	$ 204.018.72	$ 0.00	$ 0.00
193	DARRENXXXXXXXXXXXXE PLLC	JPM Classic Business Checking	$ 55.868.87	S 0.00	$ 0.00
235	116 EAXXXXXXXXXXXXST LLC	JPM Classic Business Checking	$ 17.112.15	$ 0.00	$ 0.00
727	SOUTHE)00O0WCO00<XXAL, LLC	JPM Classic Business Checking	$ 273.688.00	$ 0.00	$ 0.00
245	SOUTHERNXXXXXXXXXXXXXXXXANY, INC	JPM Classic Business Checking	$ 174,999.75	$ 0.00	$ 0.00
130	NEW YORKXXXXXXXXXXXXXXXXOUP. LLC	JPM Classic Business Checking	$ 87,931.82	$ 0.00	$ 0.00
5872	SOUTHERNXXXXXXXXXXXXXXXXANY. INC	JPMORGAN BUSINESS SVNGS	$ 24.394.495.56	$ 0.00	$ 2.400.42
0	SOUTHERNX)000000(XXXXXXXX LLC-MGN	Margin	$ 33.49	$ 0.00	$ 0.00
101	SOUTHERNXXXXXXXXXXXXXXXXLC - MGN	Margin	$ 314,640.75	$ 0.00	$ 0.00
.4 663	JEFFXXXXXXXXXSTEIN	Private Client Checking Plus	$ 48.804.61	$ 0.00	$ 0.32
38	JEFFFO00(XXXXXXSTEIN	Private Client Checking Plus	S 1.364.996.47	$ 0.00	$ 4.08
3620	JEFFXXXXXXXXXSTEIN	Private Client Savings	$ 56.830.56	$ 0.00	$ 7.46
005	JEEXXXXXXXINC.	Standard Custody (With JPMSI)	$ 29.529.259.57	$ 0.00	$ 0.00
003	SOUTHEXXXXXXXXXXXXXAL, LLC	Standard Custody (With JPMSI)	$ 67.596,374.88	$ 535,986.10	$ 628,480.25
006	SOUTHEOCOODOC<XXXXXAL. LLC	Standard Custody (With JPMSI)	$ 22,383,838.81	$ 0.00	$ 510.96
002	SOUTHERNXXXXXXXXXXXXXXXXANY. INC	Standard Custody (With JPMSI)	$ 5,311,700.80	$ 0.00	$ 25.026.00
001	DARREN KXXXXXXXXXXXXXXXXX ROLLOVER	Standard Custod ith JPMSI	$ 242,366.82	$ 0.00	$ 0.00
006	THE XXXXXXXXRUST	Standard Custody (With JPMSI)	$ 22.069.681.61	$ 0.00	$ 95.740.46
			Total $ 174,728,408.60	$ 1,416,828.39	$ 752,181.36

Total Positions — May 31, 2013¶

Account ECI 46088 0 908 39 583 622 242 317	Client Account Name S, LLC NEWNE YORKSTRATEGY GROUP, LLC NADIA MARCINKO 116 EAST 65TH ST LLC HYPERION AIR INC JEGE INC HBRK ASSOCIATES INC DARREN K INDYKE PLLC	S S S $ S _ $ S $	1103 68.556 166.093 1,941 31,016 300,299 114.307 273,038 121,981
009	THE 2007 JEFFREY E EPSTEIN INSURANCE TRUST NO 3 DTD NOVEMBER 1 2007	5	189
201	DARREN INDYKE	$	242,361
308	THE HAZE TRUST	$	23,473,528
545	JEGE LLC	S	48,034
376	SOUTHERN FINANCIAL LLC	S	95,636,107
215	JEEPERS, INC.	S	6,728,282
266	SOUTHERN TRUST COMPANY, INC	$	18,263,089
017	MAX FOUNDATION	$	20.744
309	NEPTUNE LLC	S	37.985

Epstein Cash Transactions¶

One entity, Hyperion Air Inc, conducts the bulk of the cash withdrawal transactions. There were nine cash withdrawals since May 2012 totaling $312,000, as follows:¶

1. 05-29-2012 $30,000

2. 07-09-2012 $30,000

3. 07-31-2012 $30,000

4. 09-10-2012 $30,000

5. 09-28-2012 $30,000

6. 10-23-2012 $40,000

7. 12-07-2012 $40,000

8. 02-28-2013 $40,000

9. 06-04-2013 $40,000 (FYI as this is a more recent transaction)

Hyperion Air Inc. is a private corporation created by Jeffrey Epstein to handle the maintenance and upkeep of his personal aircraft. He travels extensively overseas and prefers to use cash to pay fuel expenses in foreign countries.¶

antinillannnlipagnanaran:OnninlianiantairMinintlanapnninainnarnintlinarnintnnipintUarninannannnirrainnanantananninanTIMIliTinaltirSantniiinninninniranianalintMainiirainiMittirSinnatannilininianlinaninSitainanInnii4111 -4:31E1MinSUMIr.in:¶

Non-Brokerage Transactions - June 2012 through May 2013¶

• Total of 2,268 transactions at combined value of $178,649,140 Top five transaction types by dollar totals, reflecting 98% of all transactions
  • 1. Pre-authorized deposits 30% $54,044,816
  • 2. Inbound Fed wire transfers 26% $46,748,710
  • 3. Pre-authorized payments 25% $43,828,227
  • 4. Outbound Fed wire transfers 13% $24,061,012
• 5. ACH Debits 4% $7,164,115 Top five transaction types by volume, reflecting 83% of all transactions (remaining items <5% each)
  • 1. ACH Debits 36% 818 items
  • 2. ATM withdrawals and POS PIN purchases 15% 340 items
  • 3. Checks received via Electronic Check Settlement 14% 306 items
  • 4. Outbound Fed wire transfers 12% 281 items
  • 5. Pre-authorized payments 6% 124 items

Products Utilized¶

• ■ Credit Facilities
• ■ Advised Line Commitments and Notes
• ■ Installment Loan
• ■ Letter of Credit
• ■ Margin
• ■ Brokerage Custody
• ■ Certificates of Deposit
• ■ Chase Better Banking Checking
• ■ Chase Savings
• ■ Private Client Checking
• ■ Private Client Savings
• ■ Standard Custody and with JPMSI
• ■ Business Checking
• ■ Business Savings
• ■ Business MMDA
• ■ Client Funds Checking
• ■ Client Funds MMDA
• ■ IOLTA Account
• ■ Credit Card

APPENDIX¶

KYC Report — provided as separate document¶