EFTA00696094.txt

"From: "Barry J. Cohen" ... To: jeffrey E. <[email protected]>"

"From: Brad Wechsler ... To: Barry J. Cohen"

"From: "Barry J. Cohen" ... To: Brad Wechsle"

"From: "Barry J. Cohen" ... Cc: Yvonne Berge"

"Barry J. Cohen Elysium Management, LLC"

"If we want to take the position that the second letter from the IRS obviates the need to send the package we just sent you"

"Maybe forward to jee to think abt and/or edit?"