JPM FINANCIAL SPONSORS Feb 12 2009 11:54 P.01 JEFFREY E. EPSTEIN 457 Madison Avenue New York, NY 10022 Tcl Fax Memorandum To: William Eioherty, p Morgan • i I From: , Harry Bella I Rata: : tebrUary 13.2009 Re: JP Morgan Account .# SI * * ****************** ************ Please