To: Cc: Richard Kahn From: Gary Press Sent: Tue 1/30/2018 2:20:34 AM Subject: RE: Next Okay. I will also let you know if I can excuse myself from the meeting earlier 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 (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 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: [mailto Sent: Monday, January 29, 2018 9:20 PM To: Gary Press EFTA_R1_00999988 EFTA02236664

Cc: Richard Kahn Subject: Re: Next Let me get back to you Sent from my iPhone On Jan 29, 2018, at 9:05 PM, Gary Press Does before 9:00, 2:30 or after 5:30 work for you? wrote: I just got out of late running meetings and noticed that a morning meeting was moved. 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 (Si) promoting, marketing, or recommending to another party any tax-related matter addressed herein. EFTA_R1_00999989 EFTA02236665

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 mailto Sent: Monday, January 29, 2018 7:22 PM To: Gary Press Cc: Subject: Re: Next confirming I I:30am tomorrow if that still works for you i will call you at your office number thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor New York, NY 10022 EFTA_R1_00999990 EFTA02236666

On Jan 29, 2018, at 7:26 AM, Gary Press 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 (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 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 EFTA_R1_00999991 EFTA02236667