01/31/2008 12:11 FAX 212 750 2408 NYSS LLC 0001/002 JEFFREY E. EPSTEIN 457 Madison Avenue New York, NY 10022 Memorandum To: Francisco, JP Morgan From: Harry Beller Date: January 31, 2008 Re: JP Morgan. Account # Please wire Two Hundred Seventy Six Thousand Seven Hundred Seventy Two Dollars 61/100 ($276,772.61) from the above account to: Bank name: Citibank 500 West Madison Chicago, IL 60661 ABA #: For credit to: Kirkland & Ellis LLP Account # Reference: J Epstein Inv # 3244392 Please call Rich Kahn with the Fed Reference number. 8:1:03447A1A0414B02 113112008 10:16:47 AM [Central Standard Time] DMS:695870014 CSIO:212 750 2408 User:034PB_CEOIFLMM Pg tel of 2 Confidential Treatment Requested by JPMorgan Chase JPM-SDNY-00059103 EFTA01579878