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Correspondence · May 8, 2015

2015 emails between Jeffrey Epstein, JPMorgan, and a Virgin Islands attorney

Email chain in which Epstein asks his assistant to relay a JPMorgan attachment to a private individual and discusses Virgin Islands tax-exempt company strategies with attorney an attorney.Machine-written summary

EXHIBIT 231

From: To: Sent: Subject: Attachments: McGraw, Nelson, Justin D lustin.d.nelson©jpmorgan.com> 5/8/2015 10:13:56 PM Jeffrey Epstein Offshore Deferred Comp Sec.457A slides -McGraw Presentation WA Sept. ‘14 0ffsite.pdt

Justin — Jeffrey asked earlier today that you give him a physical copy of the above attachtnent the next time you see him. Thanks. Tom

JPMormn Chase and its affiliates do not provide tax, legal or accounting advice. This tmterial Ins been prepared for infonmtioml purposes only. and is int intended to provide. aid sbatdd not be relied on for, tax, legit or accotuting advice. You shotdd consult your own tax, legal and accounting advisors before engaging in any. transaction.

From: jeffrey E. 1mailto:jeevacationngimil.com]

Sent: Thursdan May 07.2015 4:27 PM

To: McGraw, Subject: Fwd: exempt companies

tom take a look at these and would like to speak toorw re hedge fund money required to return to us as well as tech co overseas funds being brought back to US ( read VI ), pay tax at reduced rate. . a vi c corp foreign but to me domestic. ? maybe something to be done. also wanted to talk about no limit insurance that justin mentioned

----- Forwarded message -------

From: Erika Kellerhals

Date: Tue, May 5, 2015 at 8:43 PM

Subject: exempt companies

To: Jeffrey Epstein jeevacation@gmail.com

Hope you are feeling better. See attached.

Erika A. Kellerhals

Member

Kellerhals Kroblin PLLC

9100 Port of Sale Mall, Ste 15

St. M. VI 00802

Tel: 340 779 2564

Fax: 888 316 9269

email: ekellerhals u kellfercom

Notice: This communication may contain privileged or other confidential information. If you are not the intended recipient. or believe that you have received this communication in error, please do not print. copy. re-transmit. disseminate. or otherwise use this information. Also. please indicate to the sender that you have received this e-mail in error. and delete the copy you received.

Circular 230: To ensure compliance with the requirements imposed b• the IRS. we inform you that an> tax advice contained in our communication (including any. attachments) was not intended or written to be used, and cannot Ix used. for the purpose of (i) avoiding any tax penalty or (ii) promoting. marketing or recommending to another party an> transaction or matter addressed herein.

2015 emails between Jeffrey Epstein, JPMorgan, and a Virgin Islands attorney

Emails and letters

Email chain in which Epstein asks his assistant to relay a JPMorgan attachment to a private individual and discusses Virgin Islands tax-exempt company strategies with attorney an attorney.

Court Records: U.S. Virgin Islands v. JPMorgan Chase (S.D.N.Y. 1:22-cv-10904) · May 8, 2015

EXHIBIT 231 From: To: Sent: Subject: Attachments: McGraw, Nelson, Justin D lustin.d.nelson©jpmorgan.com 5/8/2015 10:13:56 PM Jeffrey Epstein Offshore Deferred Comp Sec.457A slides -McGraw Presentation WA Sept. '14 0ffsite.pdt Justin — Jeffrey asked earlier today that you give him a physical copy of the above attachtnent the next time you see him. Thanks. Tom JPMormn Chase and its affiliates do not provide tax, legal or accounting advice. This tmterial Ins been prepared for infonmtioml purposes only. and is int intended to provide. aid sbatdd not be relied on for, tax, legit or accotuting advic…