EFTA00854940.txt

"THOMAS TURRIN, CPA Partner Raich Ende Malter & Co. LLP"

"From: "Jeffrey E." <[email protected]> To: Thomas Turrin"

"On Tue, Jun 9, 2015 at 10:42 AM, Thomas Turrin wrote: Jeffrey,"

"I consulted with my partner, Lisa Goldman"

"Lisa consulted with Melissa Gillespie, an attorney/CPA who wrote the book on FBAR compliance"

"I consulted with my partner, Lisa Goldman, one of our international tax partners"

"The drafts of the FBARS are attached. I'm available if you have any questions."