EFTA01192837.txt

"I reviewed and posed additional questions to Tom Turrin."

"A more detailed review is warranted for determining gain the 760 Park coop is sold."

"We are putting Avioneta books FY 2014 in order to reflect a) chartering under 135 starting mid-year"

"For construction of SH Meadow (bay house) , we are capitalizing into basis. We value this property at tax basis on our books."

"retro-active reimbursements from Apollo"

"I will give you draft FBAR report."