EFTA00681271.txt

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

"From: Thomas Turrin To: jeffrey E."

"From: Jeffrey E. Sent: Tuesday, September 23, 2014 To: Thomas Tunin"

"From: Richard Joslin Date: Tue, Sep 23, 2014 To: "jeffrey E.""

"We are working on the gift tax returns. I will send you a draft on Friday."

"Tom is preparing gift tax returns for LDB and DRB. I have no visibility on gift tax return other than tax calculation."