Encourrr, P.G. ♦ PROFESSIONµ CORPORATION CAST 78'" STIIEET NEW . NEW YOlltooet GERALD U. LEI- COURT 101071.2414)(COPRIEW corn SHERYL E. REICH michalleBourIlso art RENATO C. STABILE 0 2,4013 4ekourtIrs corn FAITH A. FRIEDMAN 1100dITIPATIPIEOWtlawcom BY HAND Dear Mr. Mcnchcl: July 25. 2007 Jeffrey Eps