s Attorney United States Attorney's Office Southern District of Florida 99 NE 4th Street Miami. Fl. 33132 I kar Alex: ANO ANN IA1M PAROVCRANO% Ciaoroup Cantor 153 Coal 53W Slowl New York. Now York 1002: •4611 www.kakinnO corn not:ember I , 2007 Re: Jeffrey Epsicin We again extend our appreciation for