EFTA00188132

U.S. Department of Justice

United States Attorney

Southern District of Florida



500 South Australian Avenue, Suite 400

West Palm Beach, Florida 33401-6235

Tel: [blank]

Fax: [blank]



May 14, 2007

VIA HAND DELIVERY

Jack A. Goldberger, Esq.

Atterbury, Goldberger & Weiss, P.A.

One Clearlake Centre, Suite 1400

250 Australian Avenue South

West Palm Beach, FL 33401-5015

Dear Mr. Goldberger:

Thank you for your letter of May 10, 2007, and the documents attached thereto. I have enclosed another copy of the grand jury subpoenas that were provided to Bruce Lyons, former counsel for Hyperion and JEGE, on April 25, 2007. The time for responding has passed, so please provide the requested documents as soon as possible. Please also have the Custodians of Records of the Corporations complete the Business Records Certifications and Inventory Forms and return everything to Special Agent at the Federal Bureau of Investigation, 505 South Flagler Drive, Suite 500, West Palm Beach, FL 33401-5933.

Thank you for your assistance with this matter.

Sincerely,

R. ALEXANDER ACOSTA

UNITED STATES ATTORNEY

Assistant United States Attorney

Enclosures

cc: Special Agent , FBI