<table><tr><th colspan="3">To: Jeevacation[jeevacation@gmail.com]</th></tr><tr><td>Cc:</td><td>Farkas, Andrew L</td><td>Garrison, Frank</td></tr><tr><td>From:</td><td>Garner, Charles</td><td></td></tr><tr><td>Sent:</td><td>Tue 8/18/2009 6:21:35 PM</td><td></td></tr><tr><td>Subject:</td><td>YHG/AYH</td><td></td></tr></table>

I just wanted to let you know that we have sent materials directly to Harry Beller to address the tax questions and that Dan Kaplan (our CFO) is standing by to speak with Harry whenever it is convenient in order to work him through these materials. Separately, we will be sending the other information that you requested shortly.

Best regards.

-Charles

Charles H. F. Garner

President

Island Global Yachting

717 Fifth Avenue - 18th Floor

New York. New York 10022



www.igymarinas.com



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