EFTA00651994.txt

"Rick Bronstein of Paul Weiss"

"The information contained in this communication is... the property of JEE [referring to Avioneta returns]"

"The BJAV and Avioneta return reporting... It is the property of JEE"

"I also gave to Alan DRB Productions return and workpapers... It is the property of JEE"

"I sent this revised Avioneta draft earlier to Alan... with regard to the various entities, he [Alan] has indicated he is in general agreement but wish"

"he [Alan] has indicated he is in general agreement but wishes to continue to review and discuss with you [Epstein]"

"Yes...disappointed it took us as long as it did; apologies. Last delay was establishing 4/14 valuation (date plane was put into service)"

"The BJAV and Avioneta return reporting was based on input from aviation and maritime attorneys and Rick Bronstein of Paul Weiss."

"Brad Wechsler... IMAXI9 is a registered trademark of IMAX Corporation... www.imax.com"