recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of lay. 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: Sunday, January 28, 2018 9:08 PM To: Gary Press Subject: Re: Next thanks for reply can we set a time for tucsday? thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 EFTA_R 1_00999465 EFTA02236374

On Jan 28, 2018, at 4:03 PM, Gary Press wrote: I have a fidl day of prior commit ments. I should hopeful ly free up by 6:30 Sent from my Verizo n Wirele ss BlackB erry From: Richar d Kahn EFTA_R1_00899480 EFTA02236375

Date: Sun, 28 Jan 2018 14:47: 13 - 0500 To: Ga ry Press< Subjec t: Rc: Next can we set a time to talk tomorr ow to review next please advise on your availab ility thank you Ric har d Kah EFTA_R1_00999467 EFTA02236376

n HB RK Ass ocia tes Inc. 575 Lexi ngto n Ave nue, 4th Floo r New Yor k, NY 100 22 EFTA_R1_00999468 EFTA02236377

On Jan 16, 2018, at 7:00 PM, Gary Press wrote: While we have started the process, I will have a better read on the timing next week Gary W. Press, CPA Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl Ncw 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 EFTA_R1_00999469 EFTA02236378

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 Original Message From: Richard Kahn Sent: Tuesday, January 16, 2018 10:33 AM To: Gary Press Subject: Next Good morning In regards to timing please advise on realistic date to review draft of 12-31-2017 numbers Thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 EFTA_R1_00999470 EFTA02236379