Epstein Secrets

ION REPORT As of Julie 2o, 2011 CONCLUSION Based on the information provided and the analysis conducted, and subject to the attached Statement of Limiting Conditions, it is our opinion that one common share of the Company as of the Valuation Date should be valued as follows: $0.77 (rounded) ZERO DOLLARS AND SEV

Yea Lel 94441 3.7 Ij.i0 M.A. .16 Lea Yost 1141a0Sti smu SIMI YID 05.1%1 afro Aro NASDAQ YID 014041 DMA Y11) 4.1% IMAM Va. Estop. 11n1 Vat Loam Det431,10/11 OnJ1.309 De011.14.00 &VII 3111 MIT CV Me m". 00% 0,015 0.76. 105. 031' OM % 1111 NM NM 112. 44. 5.1, CV !EMT NM NM

ION REPORT As of Julie 2o, 2011 CONCLUSION Based on the information provided and the analysis conducted, and subject to the attached Statement of Limiting Conditions, it is our opinion that one common share of the Company as of the Valuation Date should be valued as follows: $0.77 (rounded) ZERO DOLLARS AND SEV

Yea Lel 94441 3.7 Ij.i0 M.A. .16 Lea Yost 1141a0Sti smu SIMI YID 05.1%1 afro Aro NASDAQ YID 014041 DMA Y11) 4.1% IMAM Va. Estop. 11n1 Vat Loam Det431,10/11 OnJ1.309 De011.14.00 &VII 3111 MIT CV Me m". 00% 0,015 0.76. 105. 031' OM % 1111 NM NM 112. 44. 5.1, CV !EMT NM NM

ION REPORT As of Julie 2o, 2011 CONCLUSION Based on the information provided and the analysis conducted, and subject to the attached Statement of Limiting Conditions, it is our opinion that one common share of the Company as of the Valuation Date should be valued as follows: $0.77 (rounded) ZERO DOLLARS AND SEV

Yea Lel 94441 3.7 Ij.i0 M.A. .16 Lea Yost 1141a0Sti smu SIMI YID 05.1%1 afro Aro NASDAQ YID 014041 DMA Y11) 4.1% IMAM Va. Estop. 11n1 Vat Loam Det431,10/11 OnJ1.309 De011.14.00 &VII 3111 MIT CV Me m". 00% 0,015 0.76. 105. 031' OM % 1111 NM NM 112. 44. 5.1, CV !EMT NM NM