Original Message From: Dimitri D'Ambrosio [mailto: Sent: Friday, February 21, 2014 6:02 PM To: Thomas Turrin Cc: Joe Haffner; Valentina Mazzoleni; Fabrizio Maccazzola; Iraklis Karabassis; Luca Vitali; Marco Cottini; Alberto Ballabio Subject: Re: Bic Las Vegas Hi Tom Yes, we should follow the same process as last years, Joe will fill the tax return and forward a copy to us and you so that you can proceed with the preparation of the FS Of Bic Holding Thanks Dimitri Inviato da iPhone II giomo 21/feb/2014, alle ore 23:22, "Thomas Turrin" < <rnailto:a> ha scritto: Dear Dimitri, Based on the emails below, will Joe be forwarding 12/31/13 financial statements for BIC Miami and BIC Las Vegas.and also the partnership (LLC) tax returns? Thanks, Tom THOMAS TURRIN, CPA Partner Raich Ende Maker & Co. LLP 1375 Broadway New York New York 10018 Email: mailto:a Website: www.rem-co.com<http://www.rem-co.com> From: Dimitri D'Ambrosio [mailto: EFTA00861221

Sent: Tuesday, February 18, 2014 5:12 AM To: Joe Haffner Cc: Valentina Mazzoleni; Fabrizio Maccazzola; Iraklis Karabassis; Luca Vitali; Marco Cottini; Thomas Turrin Subject: R: Bic Las Vegas Importance: High Dear Joe, could you please send us the updated 2013 Financial Statement of BIC LV and BIC Miami together with a detailed list of the intercompany invoices towards BIC Italy? We would like to proceed with the reconciliation so that we can validate the numbers and you can pass the FS to Tom Turrin. Thanks Dimitri P.S. In sending us the updated version, please consider what communicated in my previous email about the reconciliation between BIC Miami and BIC LV. Thanks Dimitri Da: Joe Haffner [mailto: Inviato: giovedi 16 gennaio 2014 19:35 A: Dimitri D'Ambrosio Cc: Valentina Mazzoleni; Fabrizio Maccazzola; Iraklis Karabassis Oggetto: RE: Bic Las Vegas Dear Dimitri, I have attached a draft of the Las Vegas financials. I am waiting on an invoice from Ilaria to finalize this. There may be an adjust to inventory and cost of goods when I get that invoice as I have estimated amounts. In regards to Miami - I can forward a very rough draft later today. The major open items are an invoice due from Ilaria and the fixed assets for the build out of the store. Can you forward me a listing of invoices paid by Italy for this location? Also, do you have the final cost and invoices for the store fixtures - and were these paid by Italy? Thanks, Joe Haffner IK Retail Group, Inc. 3238 Prospect Street, NW Washin on, DC 20007 mailto: From: Dimitri D'Ambrosio [mailto: Sent: Thursday, January 16, 2014 12:08 PM To: Joe Haffner Cc: Valentina Mazzoleni; Fabrizio Maccazzola Subject: I: Bic Las Vegas EFTA00861222

Importance: High Dear Joe, following my email below, do you think it will be possible to receive the report for BIC Las Vegas and BIC Miami by this evening? We have to provide to the Management some pre-closing data and we would really appreciate to have even a first draft of these reports Looking forward to hearing from you soon, Rgds Dimitri Da: Dimitri D'Ambrosio Inviato: martedi 7 gennaio 2014 09:23 A: 'Joe Haffner' Cc: Fabrizio Maccazzola Oggetto: R: Bic Las Vegas Clao Joe, Happy New Year! Hope this email finds you well. Could you please send to me and Fabrizio, once it will be available, the financial statement of December of BIC USA LLC? Thank you very much Dimitri Da: Fabrizio Maccazzola Inviato: martedi 7 gennaio 2014 09:15 A: Dimitri D'Ambrosio Oggetto: Bic Las Vegas Buongiomo Dimitri, hai per caso ricevuto la chiusura di dicembre di Las Vegas? Mi servirebbe it saldo cassa per un report. Ciao e grazie mille Fabrizio <rem-newlogo_sm29.png> <primeglobal_color blktext_tagline4823.jpg> <2013_ipatop100(2)18be.jpg> CONFIDENTIALITY STATEMENT: The information contained in this electronic communication, including any and all attachments and enclosures, may be privileged and is strictly confidential, intended solely for the use of the person(s) identified above to receive this communication. If you are not the person(s) identified above to receive this communication, you are hereby notified that you may not disclose print, copy, disseminate, or otherwise use the information contained herein. If you are an employee or agent of the person(s) identified above to receive this communication and, as such, you have been authorized to deliver this communication to such EFTA00861223

person(s), you may disclose, print, copy, disseminate, or otherwise use the information contained in this communication solely for the purpose of such delivery. Unauthorized interception and/or use of this communication are/is strictly prohibited and may be punishable by law. If you have received this communication in error, please reply and notify the sender (only) of that fact and delete the communication, including any and all attachments and enclosures, from your computer or other electronic device on which you may have received this communication. CIRCULAR 230 DISCLOSURE: To insure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained in this communication (including any and all attachments), unless expressly stated otherwise, was not intended or written to be used and cannot be used for the purpose of (i) avoiding tax-related penalties imposed by the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction(s) or tax-related matter(s) addressed herein. This communication may not be forwarded (other than to the addressee(s) identified above) without our express written consent. EFTA00861224