# EXHIBIT 205
From: Sent: To: Subject: ann.borowiec@jpmorgan.com (ann.borowiec@jpmorgan.com] 1/31/2007 7:12:55 PM Ovitz

Just wanted to update you that Jcs and one ofJes's friends (Jeffrey Epstein) have told Michael to call Barry bcrger (our wealth advisor) to get an answer on a tax/wealth transfer question. Michael has called Barry and they did speak. If there is follow up, I will keep you posted. Thanks Ann