EFTA00649704.txt

"From: Richard Kahn To: Jeffrey Epstein <[email protected]>"

"Richard Kahn HBRK Associates Inc."

"additional billing from Larry in the amount of 18,075 for a total annual billing of 112,312"

"Begin forwarded message: From: Date: December 17, 2012 11:40:04 AM EST To: Hi Rich"

"I believe that we do not need accountants at $250 per hour to prepare simple returns... This should save you at least $30,000 in 2013"