2007 VIA FACSIMILE Gerald Lefcourt, Esq. Gerald P. Lefcourt, P.C. New York, NY 10021 Re: Subpoenas to J. Epstein Virgin Islands Foundation, Inc. J. Epstein & Company Inc., Epstein Interests, and Financial Trust Company, Inc. Dear Mr. Lefcourt: It was a pleasure speaking with you and Ms. Sanchez today. As we discuss

ael REFERENCE: P.O. BOX a05543118 GRAND CAYMAN cAyMAti !SLAMS BRMSH WEST NOES Tee FAX: January 27, 2006 Hovrard Feitelberg Mr. Hany Beller J. Epstein & Company Inc. 1 212 750 2408 HIGHBRIDGE CAPITAL CORPORATIO Redemption Acknowledge nest - CLASS A- SERIES R Fleas mayor sit:sates at you do na wopkom mew Dear