<table><tr><th>From:</th><th>Erika Kellerhals</th></tr><tr><td>Sent:</td><td>Thursday, May 26, 2016 4:20 PM</td></tr><tr><td>To:</td><td>jeffrey E.</td></tr><tr><td>Cc:</td><td>Cecile de Jongh</td></tr><tr><td>Subject:</td><td>Re:</td></tr></table>

They want our position in writing prior to discussing - so=I am preparing email now. will send shortly.

PLE=SE NOTE OUR NEW ADDRESS BELOW.

Erika A. Kellerhals
Member
Kellerhals Ferguson Kroblin P=LC
Royal Palm= Professional Building
9053 Estate Thomas Suite 101
St. Thomas, VI 00802

- Name: Erika A. Kellerhals
- Role: Member
- Firm: Kellerhals Ferguson Kroblin P=LC
- Office building: Royal Palm Professional Building
- Address: 9053 Estate Thomas, Suite 101, St. Thomas, VI 00802
- Email: [redacted] (mailto: [redacted])
- Tel: (340) 779-2564
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- Fax: (888) 316-9269
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Circ=lar 230: To ensure compliance with the requirements imposed by the IRS, we=inform you that any tax advice contained in our communication (including a=y attachments) was not intended or written to be used, and cannot be used,=for the purpose of (i) avoiding any tax penalty or (ii) promoting, marketi=g or recommending to another party any transaction or matter addressed her=in.

On Thu, May 26, 2016 at 11:57 AM, jeffrey E.=<jeevacation@gmailcom <mailto:jeevacation®gmail.com» wrote:

## JP lets negotat=e a reasonable number

## JP lets negotat=e a reasonable number (cont.)

please note

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