33130-1780 Miami (305) 358-2800 Fort Lauderdale (954) 463-4346 # 59-1263738 November 23, 2008 Reference No.: 14996 Kirkland & Ellis, LLP Attn: Jay P. Leftcowitz, Esq. 153 East 53 Street New York, NY 10022 Client: 5502 -Kirkland & Ellis, LLP Matter 30608 -Epstein, Jeffrey (COMMON) adv. USA Date Atty S