EFTA00192342

STATE OF NEW YORK

County of New York, s:

THE ANNUAL RETURN OF THE C.O.U.O. FOUNDATION for the fiscal year ended February 29, 2000 is available at its principal office located at c/o Delson Associates, 110 East 69th Street, New York, NY 10022 for inspection during regular business hours by any citizen who requests it within 180 days hereof. Principal Manager of the Foundation is JEFFREY E. EPSTEIN.

Leslie Francis, being duly sworn, says that she is the PRINCIPAL CLERK of the Publisher of the NEW YORK LAW JOURNAL, a Daily Newspaper; that the Advertisement hereto annexed has been published in the said NEW YORK LAW JOURNAL one time on the 5th day of January, 2001.

Felix Travis

TO WIT: JANUARY 5, 2001



SWORN TO BEFORE ME, this 5th day }



Of January, 2001.

Christine A. Allen

Notary Public, State of New York

No. 01AL5072870

Qualified in Nassau County

Commission Expires Feb. 10, 2001

EFTA00192343