ERSEY 07060 November 19, 2007 LING LAU MELISSA L. NIGLIO GELADE SHAUN T. HUGHEY NATHAN J. STEIN MICHAEL DINGER BRIAN J. DEBOER HOWARD B. TAT EDUARDO J. JIMENEZ RICHARD EDWARD HAMILTON OF COUNSEL Re: Jeffrey Epstein Dear Mr. Dershowitz: You have asked me to review the procedures and methods employed by