To: Jeffrey Epsteinueevacationagmail.comj
From: Poland, Marc B SIK
Sent Fri 3/26/2010 2:28:04 PM
Subject: RE:
<u>sn 750 Details.xlsx</u>

Sikorsky is not in a position to influence how much 750 sells for on the used market — that is a transaction between yourself and the potential buyers that the brokers may find. I understand that there is a direct relevance between that price and the price you are willing to pay for a replacement, but my impression based on your prior messages is that we've hit that price with the offer of $12.0M. With the offer of refund, I've even provided a cover for the risk of this buyer falling through or another buyer being found.

As for a final D price, I offer the attached. There are two worksheets in the file. The first is the C++ summary, exactly as it was presented yesterday. The second uses this same template and C++ values, then shows side-by-side the derivation of the D price. I will share that the data we presented in WPB was entirely based on detailed engineering/manufacturing estimates. Those numbers raise many questions that, frankly, you shouldn't need to be bothered with. So, for this summary, instead of pulling estimate data out from the detailed worksheets line-by-line, I simply took the C++ prices and escalated summary-level those estimates by 5%. These (shown are in the yellow) numbers for the shown driving in blue. factors Then, which separate affect our from engineering these, I've costs. included The net result of all of this is a price of $13.4M. This does not yet enjoy any benefit from; the $100k discount for multiple ships (available if a new C++ is also ordered as replacement for 750), any discount for adjustment of payment terms, or any reduction based on elimination of entitlements. All of these discounts are open for discussion at your direction.

Marc

From: Jeffrey Epstein [maitto:jeevacation@gmail.corn]
Sent: Friday, March 26, 2010 7:09 AM
To: Poland, Marc B SIK
Subject:

You can find out from george if his buyer / close fren . will pay more , george will take less. , i
still have no final d price, I would like to be helpful.

--
*****************************************************

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 pan 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 <u>ieevacation@gmail.com,</u> and destroy this communication and all copies thereof, including all attachments.