E Robed I. Josefsberg, Esq. Podhunt Orseck, City National Bank Building 25 West Flagler Street, Suite 800 Miami, FL 33130 Dear Mr. Josefsberg, Citlgroop Cantor 153 East 53rd Street New York, New York 10022-4011 www.kirkland.com March 3, 2009 Fncsinalo: (212) 446.4900 Confidential For Settlement Purpo