# EXHIBIT 131
From: theresa.a.schnepf@jpmorgan.com [theresa.a.schnepf@jprnorgan.com] Sent: 7/1/2008 4:07:20 PM To: lisa.e.waters@jprnorgan.com Subject: Re: epstein Attachments: graycol.gif; ecblank.gif

Oy

Thanks Theresa

Theresa A. Schnepf

Lisa E. Waters -- Original Message ---

> From: Lisa E. Waters Sent: 07/01/2008 08:42 AM EDT To: P. Lencyk; Theresa Schnepf Subject: Fw: epstein

Jcs would like to retain as a client so AnnVerdon or Kevin will need to go through the process.

I sent this to Anne and Kevin this morning

Lisa E. Waters Mana in Director Securities Inc. (212)464-2048 (212) 648-2974

Forwarded by Lisa E. WatetstIPMCHASE on 07/01/2008 08:35 AM

J.P. Securities Inc. Private Bank & PrivateClientServices Supervisory, Management

Lisa E. Waters/JPMCHASE

ToKevin McCieerey/JPMCHASE, Anne E 07/01/2008 08:34 AM VerdonaPMCHASE

cc

Subjectcpstein

pleaded guilty to felony solicitation of prostitution and procuring a person under 18 for prostitution.

http://www.palmbeachpost.com/localnews/content/local news/cpaper/2008/06/30/0630epstein.html

http://www.nytimes.com/2008/07/01/business/0 I epstei n. htm I? r= I tcore slogin&rcfr-businesseepagewanted=p rint

Lisa E. Waters Mana in Director Securities Inc. (212)464-2048

(212) 648-2974