tkowitz, P.C. To • ly: folkova I an corn VIA FACSIMILE Robert C. Josefsberg, Esq. Podhurst Orseck, P.A. City National Bank Building 25 West nattier Street, Suite 800 Miami, FL 33130 Dear Mr. Josefsberg, Citlgroup Conies 163 East 33rd Shoot New York, Now York 10022-4(111 www.kickland.com March 3, 2009 Fat C