EFTA00715940.txt

"From: "Peggy Siegal" ... To: "Gary Siegal""

"From: [Gary] ... To: Peggy"

"Cc: "Lesley Groff'"

"The exchange of emails regarding a family estate (Annette Siegal) and the mention of 'Happy Birthday tomorrow' suggests a close family relationship."

"Gary Siegal is managing 'Annette Siegal's estate'."

"Peggy Siegal is requesting accounting and sign-off on distributions from 'Annette Siegal's estate'."

"Gary Siegal Satco Products, Inc."

"I met with Sy Bressler on Thursday, and the accounting has been completed."