p:. STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE Of COUNSEL W.A. HARRIMAN CAMPUS ALGA Phone: October 9, 2013 Andrew Farkas 717 Fifth Avenue New York City, NY 10022 Re: Andrew Farkas Our File Number: L-22774 Dear Mr. Farka

p:. STATE OF NEW YORK DEPARTMENT OF TAXATION AND FINANCE OFFICE Of COUNSEL W.A. HARRIMAN CAMPUS ALBANY, NY 12227 Phone: October 9, 2013 Andrew Farkas 717 Fifth Avenue New York City, NY 10022 Re: Andrew Farkas Our File Number: L-22774 Dea