EFTA00186331.txt

"From: Nancy Bruno To: Girten, Arlene Date: 6/5/02"

"From: Nancy Bruno To: Girten, Arlene Date: 6/10/02"

">>> Arlene Girten 06/10/02 04:05PM >>> Hi Nancy. Does he have any other borrowings"

"NAME: EPSTEIN JE... OPEN DATE: 03-08-1991"

"NAME: EPSTEIN J HHOLD... OPEN DATE: 03-14-1991"

"NAME: EPSTEIN JE... OPEN DATE: 01-10-1994"

"NAME: JEGE INC... OPEN DATE: 01-16-2001"

"Current Address: 457 Madison AV New York, NY 10020"

"inducrag Palm Beach National Bank & TM& Compasy ("Bank") tO man& make, renew, modify and or continue to emend. make, renew or modify tLe Business Cred"

"the undersigned Guarantor (jointly and severally, if note than one, "Guarantor') absolutely and unconditionally guarantees and promises to pay to Bank"

"Issuer may amend these regulations and may amend the charge terms from time to time"

"JefErey Re: Mam account #:"

"NAME: EPSTEIN JEFFREY E ... CERTIFICATE OF DEPOSIT ACCOUNT"

"one of his companies - NES"

"another one of his companies - JEBE. Inc."

"358,EL BRILLO,WAY,PALM BEACH,FL,33480,TAPE RPTD 08/98"

"265,8 66TH,ST,NEW YORK,NY,10021,TAPE RPTD 04/98"

"OFFICER H. Loy Anderson, Jr."

"REFERRING OFFICER Nancy Bruno"

"Please make the fcillov/ g changes to the above main account number: Add a ne "am G. Hammond with a credit limit of $2,500"

"Please make the fcillov/ g changes to the above main account number: Reduce Larry Mbrrison credit limit"

"Mr. Anderson approved a credit limit... I can prepare the Writeup"

"NAME: JEGE INC... [context of Epstein's financial records]"

"Guarantor has established adequate means of obtaining from Borrower on a continuing basis information regardint Borrower's financial eardrums"