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Barry E. Zweigbaum, Esq. <br /> <br />Goldberg Weprin Finkel Goldstein LLP <br />125 Park Avenue, 12th Floor | New York, New York 10017 <br />bzweigbaum@gwfglaw.com <br />O: (212) 221-5700 D: (212) 301-6934 <br /> <br /> <br />This message is intended for the sole use of the addressee, and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If you <br />are not the addressee you are hereby notified that you may not use, copy, disclose, or distribute to anyone the message or any information contained in the message. If you <br />have received this message in error, please immediately advise the sender by reply email and delete this message. <br /> <br />IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication <br />(including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) <br />promoting, marketing or recommending to another party any transaction or matter addressed herein. <br />Barry E. Zweigbaumendsig <br /> <br />3 <br />