From: Richard Kahn Sent: Thursday, June 26, 2014 5:50 PM To: jeffrey E. Subject: FBAR's - Form 114 Reporting of Foreign Bank and Financial Accounts Attachments: 201406261138.pdf; Untitled attachment 00241.htm attached are FBARS for 2013 prepared by David =asson david is a partner at the new firm that is serving as back =ffice for Alan Dlugash the name of the firm is Seckendorf =asson & Reilly, CPA's LLC and they are based on Long Island in =ake Success, NY he seems very attentive and will be =heaper billing rates than Marks =aneth FBARS used to be filed on form TD = 90-22.1 via mail however for 2013 they must be Efiled using Form 114 =y June 30th The only 2 foreign accounts we are =eporting are BNP Paribas (French checking and savings) The =ighest balances during the year in those two accounts =ere: Checking $111,425 Savings =nbsp; $ 76,651 Please advise if ok to =ign and file form 114 Thank =ou Richard Kahn HBRK Associates =nc. 575 Lexington Avenue 4th Floor New York, NY 10022 tel fax cell Begin forwarded message: 4: l From: David Hasson Subject: FBAR Date: June 26, 2014 at 11:42:29 AM =DT To: qb>Richard Kahn Cc: =Th>" Hi =ich, EFTA_R1_02126731 EFTA02711703

Please review the attached. If this =s ok, please send me back the signed authorization and I will =file. If there are any corrections/additions, please get =e the info as soon as possible as we are nearing the due date of =/30. let me know if you have any =uestions. Best, D David M. =asson CPA, PFS Seckendorf Hasson =amp; Reilly CPA's, LLC 3000 Marcus =venue, Suite 3w4 Lake Success NY =1042 2 EFTA_R1_02126732 EFTA02711704