From: "Faith A. Friedman"

To: <

Cc: "Gerald Lefcourt"



<table border="1"><tr><td>Subject:</td><td>Subpoenas dated May 31,2007,to J.Epstein Virgin Islands Foundation,Inc.;J.Epstein &amp; Co.,Inc.;Epstein Interests;and Financial Trust Company,Inc.</td></tr><tr><td>Date:</td><td>Tue,12Jun200721:44:32+0000</td></tr><tr><td>Importance:</td><td>Normal</td></tr><tr><td>Attachments:</td><td>2007-06-12_to_w_subpoena_material.pdf</td></tr></table>

## Dear

At Mr. Lefcourt’s request, I hereby provide you with responses to the subpoenas served on the above entities all of which were dated May 31, 2007. I note that the original, along with the documents referenced therein, was sent to your office this afternoon by Federal Express. If you do not receive these items or have any questions please do not hesitate to contact Mr. Lefcourt.

Very truly yours,

Law Offices of Gerald B. Lefcourt, P.C.

New York, New York 10021

EFTA00204736