' A DATE: /a- 3/Z9 CONFIDENTIAL SDNY_GM_000 13240 CONFIDENTIAL FirstBankPR000403 EFTA_001.23883 EFTA01269087 ESTATE OF JEFFREY E El IN do Kellerhals Ferguson Ktoblin PLLC 9053 Enact Thomas Suite 101 Su Thomas_ VI 00802 Ms. Michelle Smith Roberts Business Development Manager USW Platinum Banking Manager Fuer Bank