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 9:20 PM To: Gary Press Cc: Richard Kahn Subject: Re: Next Lct me get back to you Sent from my iPhonc On Jan 29, 2018, at 9:05 PM, Gary Press wrote: Does before 9:00, 2:30 or after 5:30 work for you? I just got out of late running meetin gs and noticed that a mornin g meetin g was EFTA_R1_00996209 EFTA02235568

moved. Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016 To ensure complia nee with require manta imposed by the IRS, we inform you that unless spocifi cally indicat ed otherwi se, any tax advice contain ed in this <oscura cation (includ ing any attach. ent to this communi cation, other than an attachm ant which is a formal EFTA_R1_00996210 EFTA02235569

tax opinion ) was not intende d or written to be used, and cannot be used, for the purpose of (i) avoidin g tax- related penalti es under the Intorna Revenue Code, or (it) promoti ng, market'. ng, or reCOMMO ndinq to another party any tax- related matter address ad herein. CONFIDE NTIAL! This electro nic message and any attachm onts to it may contain informa tion that is legally confide. ntial. This informa tion is intends d only for the individ ual or entity named above and is not to be disclos ed or EFTA_R1_00996211 EFTA02235570

distrib uted any further Access by any other party is prohlbi tad. If you aro not the intends recipie nt any disclos UrO, copying distrib ution or use of the content • of this message or attachm ants is strict' y prohibi ted and could ba a violati on of law. If you have receive d any of this in forma tion in error. please notify the sender "media taly and delete or destroy this message and/or attachm ants From: R ichard Kahn (mailto: EFTA_R1_00996212 EFTA02235571

Sent: Monday, January 29, 2018 7:22 PM To: Gary Press Cc: Lesley Groff Subject: Re: Next con fir ming I I :30a m tomorr ow if that still works for you i will call you at your office number thank you Ric har d Kah n HB RK Ass ocia tes Inc. 575 EFTA_R1_00996213 EFTA02235572

Lexi ngto n Ave nue, 4th Floo r New Yor k, NY 100 22 tel fax cell EFTA_R1_00996214 EFTA02235573

On Jan 29, 2018, at 7:26 /O4,(iaryF'ress wrote: Does either 11:30 or 2:30 work for you tomorrow? I will also let you know if my scheduled changes for today 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 (11) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic massage 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, pleas* notify the sender immediately and delete or destroy this message and/or attachments From: Richard Kahn Sent: Sunday, January 28, 2018 9:08 PM To: Gary Press EFTA_R1_00996215 EFTA02235574