736-KAM Document 362-47 Entered on FLSD Docket 02/10/2016 Page 4 of 4 indicated In your letter of December 13, 2007)7 Fifth, please recall that Mr. Illwrote to Judge on October 25, 2007 that "The United States takes no position as o the validity of any such claim under this statute." To avoid any appe