friend's independent consideration. Regards, Tom From: Susan X Mickel Sent: Thursday, August 19, 2010 5:41 PM To: Thomas McGraw Subject: CPAs Evelyn M. Capassakis, JD, LLM PricewaterhouseCoopers LLP 300 Madison Avenue New York, NY 10017 Alan J. Dlugash, CPA EFTA_R1_01466750 EFTA02407377 Marks Paneth & S