en the two firms. -27 Arme n Brash, Andrew Galivan, Michael J. Davis, Michael Jacoby New York US-Onshore Upda to Required 76127 00000449022 Napoli Bern & Associates, LLP Joanne Jensen BERN, MARC. J RELATIONSHIP 6/28/2016 The client has all their operating accounts with DB with an average balance of $78 - $80