From: Jeffrey Epstein <jeevacation@gmail.com>

From: Jeffrey Epstein <jeevacation@gmail.com> To: Harry Beller Subject: Re: RESPONSE REQUIRED - 2012 Fortress Value Recovery Fund I LLC Composite Return Elections & New York State Withholding Exemption Certificate Date: Mon, 28 Jan 2013 17:05:08 +0000 do not respond. On Mon, Jan 28, 2013 at 11:55 AM, Harry Beller < > wrote: Jeffrey In the past pursuant to George Delson, Jeepers Inc., Never elected to be included in the composite state tax return filing. He was concerned that by being included in the composite filings we may incur NYS residency issues. In the past you did not want to be included in the composite filings and instructed me NOT to respond to the email regarding our election not to be included. Should I again not respond to this email. Thanks Harry Begin forwarded message: From: Fortress VRF Investor Relations < Date: Janus 25, 2013 2:54:23 PM EST To: ' Subject: RESPONSE REQUIRED - 2012 Fortress Value Recovery Fund I LLC Composite Return Elections & New York State Withholding Exemption Certificate Dear Investor, This email pertains to your investment in Fortress Value Recovery Fund I LLC (The Fund"). Its purpose is to alert you to potential state income tax filings since the Fund expects to file state tax returns in multiple jurisdictions, and to report state source income in those jurisdictions. As an investor, you may be eligible to elect and participate in a state composite tax return. If you are eligible and choose to participate in the composite returns, please click on the link below to make your composite elections. If you do not wish to participate in the composite tax returns. please click on the link below and select "I do not elect to participate in composite tax returns for this Fund". EFTA00952449 Please note that Microsoft Internet Explorer® or similar browser software and a PDF reader (e.g., AdobeeReade&) are required to access, print and retain the Composite Return Election Form. Please be advised that the website is best viewed using Microsoft Internet Explorer® version 6 or later. Upon completion of your submission please print sign and return your system generated Composite Return Election Form by mail to Nicole Higgins at 1345 Avenue of the Americas, 47th Floor, New York, NY 10105, by February 28th, 2013. Please note, in order to timely file and remit the proper state tax payments, we cannot accept submissions or changes after February 28th, 2013. Please do not hesitate to contact Nicole Higgins a r Eva So at Fortress VRF Advisors I LLC Fortress VRF Investor Relations Fortress Investment Group 1345 Avenue of the Americas New York, NY 10105 ******* *********************** ***************************** The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation@gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved ith any questions. EFTA00952450