Flagler Street Miami, Florida 33130-1780 Miami (305) 358-2800 Fort Lauderdale (954)4634346 # 59-1263738 December 4, 2008 Reference No.: 15020 Kirkland & Elks, LLP Attn: Jay P. Lefkowitz, Esq. 153 East 53 Street New York, NY 10022 Client: 5502 -Kirkland & Ellis, LLP Matter 30608 -Epstein, Jeffrey (CO