bert P. Reilly, CPA SOUTHERN TRUST COMPANY, INC. JE ENTITIES c.o Richard Kahn 6100 RED HOOK QUARTER B3 ST. THOMAS, VI OO8O2 3000 Marcus Avenue, Suite 3 W 4 Lake Success New York 11042 Date: 7/1/2015 . Invoice # 6304 For Professional Sinless Rendered Review of Tax Implications of NYS Group liquidati

Robert P. Reilly, CPA SOUTHERN TRUST COMPANY, INC. c.o Richard Kahn 6100 RED 11OOK QUARTER B3 ST. THOMAS USVI 00802 - 1348 3000 Marcus Avenue, Suite 3 W 4 i Date: 10/31/2015 Invoice N 6312 For Professional Services Rendered Recurring Corporate Tax and Accounting Planning Issues and Related Consul