To: Richard Kah Cc: Gary Press From: Lesley Groff Sent Wed 1/31/2018 2:18:01 PM Subject Re: Next Received. Thanks Sent from my iPhone On Jan 31, 2018, at 8:25 AM, Richard Kahn Thank you. Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 On Jan 31, 2018, at 8:24 AM, Gary Press wrote: Please follow the steps below for all parties to access the call: wrote: 1) Dial 2) When prompted, enter the conference number 3) When prompted, enter the pin number for the conference — You will then be directed into the conference call. Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 EFTA_R1_00996203 EFTA02235562

To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to bo used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (Si) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Richard Kahn Sent: Wednesday, January 31, 2018 8:05 AM To: Gary Press Cc: Lesley Groff Subject: Re: Next Do you have a call in number? If not please call me and I can patch in Jeffrey. Thank you. Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 On Jan 31, 2018, at 7:20 AM, Gary Press wrote: I can provide me Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, EFTA_R1_00996204 EFTA02235563

we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code, or (11) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Lesley Groff Sent: Wednesday, January 31, 2018 7:19 AM To: Gary Press Cc: Rich Kahn Subject: Re: Next Do we have a dial in number for today? On Jan 30. 2018, at 7:48 AM, Gary Press wrote: Confirmed for tomorrow at 11:30. Do you want me to distribute a call-in number? Gary W. Press, CPA Sacks, Press & Lacher P.C. 60O Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or EFTA_R1_00996205 EFTA02235564

written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it pay contain information that is legally Confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you aro not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Lesley Groff Sent: Tuesday, January 30, 2018 6:58 AM To: Gary Press Cc: Rich Kahn Subject: Re: Next I I :30am on Wed. would work best. May we confirm? On Jan 29, 2018, at 9:27 PM, Gary Press wrote: I am currently available to talk this Wednesday morning between 7:00 and noon Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, EFTA_R1_00996206 EFTA02235565

any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax- related penalties under the Internal Revenue Code, or (11) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDDITIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a Violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments From: Lesley Groff Sent: Monday, January 29, 2018 9:26 PM To: Gary Press Cc: Richard Kahn Subject: Re: Next Might you be able to give some available times for wed? Or is this a timely conversation? Sent from my iPhone On Jan 29, 2018, at 9:20 PM, Ga Press wrote: Okay. I will also let you know if I can excuse myself from the meeting earlier EFTA_R1_00996207 EFTA02235566

Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax- related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to bo disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any EFTA_R1_00996208 EFTA02235567