EFTA01048543.txt

"Barry J. Cohen Elysium Management, LLC 445 Park Avenue Suite 1401"

"The information contained in this communication is confidential... It is the property of JEE"

"Attached is the way I would format the top level response to the IRS. We would attach further breakdowns for the components of each row."

"Cc: Brad Wechsler... I totally agree with jeffrey that we should be in a dialogue with the agent asap."

"In other words before we tick and tie every number, call the IRS to get a feel for what they want?"

"I totally agree with jeffrey that we should be in a dialogue with the agent asap."

"Cc: Leon Black"

"working off RJ's spreadsheet... I think RJ is finishing up dividends and then moving to next category."