at 4:03 PM, Gary Press a wrote: I have a full day of prior commitments. I should hopefully free up by 6:30 Sent from my Verizon Wireless BlackBerry From: Richard Kahn Date: Sun, 28 Jan 2018 14:47:13 - 0500 To: Gary Press Subject: Re: Next can we set a time to talk tomorrow to review next please advise on your availability thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue, 4th Floor EFTA_R1_00999684 EFTA02236526

New York, NY 10022 On Jan 16, 2018, at 7:00 PM, Gary Press wrote: While we have starte d the proces s, I will have a better read on the EFTA_R1_00999685 EFTA02236527

timing next week 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 specifi tally indica ted other wise, any tax advice contai ned in this comm unicat ion (inclu ding any attach ment to this EFTA_R1_00999686 EFTA02236528

comm unicat ion, other than an attach ment which is a formal tax opinio n) was not intend ed or writte n to be used, and canno the used, for the PwPo se of (i) avoidi ng tax- relate d penalt ies under the Intern al Reven ue Code, or (ii) promo ting, EFTA R1_00999687 EFTA02236529

marke ting, or recom mendi ng to anoth er party any tax- relate d matter addres sed herein CONFIDENTIAL! This electronic message and any attach ments to it may contai n inform ation that is legally confid ential. This inform ation is intend ed only for the indivi dual or entity named above EFTA_R1_00999688 EFTA02236530

and is not to be disclo sed or distrib uted any furthe r. Acces s by any other party is prohib ited. If you are not the intend ed recipi ent any disclo sure, copyi ng, distrib ution or use of the conte nts of this messa ge or attach ments is strict! y prohib EFTA_R1_00999689 EFTA02236531

ited and could be a violati on of law. If you have reedy ed any of this inform ation in error, please notify the sender imme diately and delete or destro y this messa gc and/or attach mcnts Original Message From: Richard Kahn Sent: Tuesday, January 16, 2018 10:33 AM To: Gary Press EFTA R1_00999090 EFTA02236532

Subject: Next Good morning In regards to timing please advise on realistic date to revie w draft of 12- 31- 2017 numb ers Thank you Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor Ncw York, NY 10022 please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA_R1_00999691 EFTA02236533