EFTA00175998

t i 1 EFTA00175998 LAW OFFICES OF GERALD B. LEFCOURT, P.C. A PROFESSIONAL CORPORATION 148 EAST TEP, STREET NEW YORK, NEW YORK 10021 GERALD B. LEFCOURT !efcourt@lelcourdaw.com SHERYL E. REICH reichelekowtlaw.COrn RENATO C. STABILE statklenlekOwIlaw.COm FAITH A. FRIEDMAN licieknanalekOwtlawcOm BY FEDERAL EXPRESS A. Marie Villafaila, Esq. Assistant United States Attorney Office of the United States Attorney Southern District of Florida 500 South Australian Avenue, Suite 400 West Palm Beach, Florida 33401 June 12, 2007 TELEPHONE FACSIMILE Subpoenas dated May 31, 2007, to J. Epstein Virgin Islands Foundation, Inc., J. Epstein & Co., Inc.; Epstein Interests; and Financial Trust Company, Inc. Dear Ms. Villafana: I write to respond to the subpoenas served on the above entities all dated May 31, 2007. Each of the subpoenas has a substantively identical Attachment to Subpoena describing the documents requested. Be advised that J. Epstein & Co., Inc., executed a c