304573 139/29/2005 10:30 METRO REFUNDS PAGE 01/05 METROPOLITAN REFUNDS 138 EAST PARK AVENUE LONG BEACH, NEW YORK 11561 TEL IM6) FAX in) 65 Property &Tax Consultants -- Utility Auditors — Reducfng Your Operarhlg Costs FACSIMILE 'TRANSMITTAL SHEET 0 Jeffrey L Epstein FROK Michael Janin ANY. 11 East 71st Stre