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Correspondence · Oct. 27, 2006

Correspondence, 2006-10-27

EXHIBIT 197

From: Sent: 10/27/2006 1:02:19 PM To: ann.borowiec@jpmorgan.com CC: Barry Berger [barry.s.berger@jpmchase.com]; pooja.x.sinha@jpmchase.com Subject: Epstein Research Attachments: graycol.gif; pic28786.git; ecblank.gif

Pooja will do the research. Is this Epstein, Jeffrey Epstein? existing client who has made headlines recently? If so, I happened to have cut the last article about him out of the Times since I knew he was a client. I had it on my desk and gave it to Pooja. Joe

B. Markovich Vice President JPMorgan Private Bank 345 Park Avenue New York, NY 10154 t. (212) 464-1502 f. (212) 464-1903

IRS Circular 230 Disclosure:

JPMorgan Chase & Co. and its affiliates do not provide tax advice. Accordingly, an 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.

Ann Borowicc/JPMCHASE

Ann Borowiec/JPMCHASE

10/26/2006 07:27 PM

Toloseph MarkovichaPMCHASE@JPMCHASE

cc”Barry Barr <bany.s.bergengpmchase.com>

SubjectFw:

Which analyst has capacity to do research on this friday. Should only take 1/2 hour max. Thx ann

Sent from my BlackBerry Wireless Handheld

‘Barry S Berger

Prom: Barry S Berger Sent: 10/26/2006 04:13 PM To: Ann Borowiec

let me know if you hear from Jes; if you do. it may make sense for me to bring investor up to date and have sit in on the 2:30 pm tomorrow meeting I am having with Ann Stallman. Let me know (by e-mail or voicemail). 2. re more information re Epstein: I know Pat had commissioned Kate to pull some background, but Kate is off for the balance of the week; you may want to touch base with Pat as best way to proceed if you do not want to wait for Kate’s return. Again, let me know.

Barry S. Berger Wealth Advisor JPMorgan Private Bank 345 Park Avenue, 8th Floor New York, NY 10154 Tel. 212-464-2661 Fax 212-464-1903 Email: bany.s.bergcr@jpmorgan.com

Correspondence, 2006-10-27

Emails and letters

Court Records: U.S. Virgin Islands v. JPMorgan Chase (S.D.N.Y. 1:22-cv-10904) · Oct. 27, 2006

EXHIBIT 197 From: Sent: 10/27/2006 1:02:19 PM To: ann.borowiec@jpmorgan.com CC: Barry Berger [barry.s.berger@jpmchase.com]; pooja.x.sinha@jpmchase.com Subject: Epstein Research Attachments: graycol.gif; pic28786.git; ecblank.gif Pooja will do the research. Is this Epstein, Jeffrey Epstein? existing client who has made headlines recently? If so, I happened to have cut the last article about him out of the Times since I knew he was a client. I had it on my desk and gave it to Pooja. Joe B. Markovich Vice President JPMorgan Private Bank 345 Park Avenue New York, NY 10154 t. (212) 464-1502 f. (212…