rther tension with your Office. Sincerely, P. Jay P. Lefkowitz, P.C. Enclosures EFTA00194719 KIRKLAND 8.ELLIS LLP AND ADITIATED PARTNERSHIPS Jay P. Letkowltz, P.C. To ll Writ r D redly: lefkovAtz ran .com VIA FEDERAL EXPRESS Citigroup Confer 153 East 53rd Street Now York, New York 10022-4611 Ms. A