<table><tr><th>From:</th><th>Richard Joslin</th></tr><tr><td>Sent:</td><td>Monday, September 14, 2015 9:11 PM</td></tr><tr><td>To:</td><td>jeffrey E.; Dlugash, Alan</td></tr><tr><td>Cc:</td><td>Brad Wechsler; John Castrucci</td></tr><tr><td>Subject:</td><td>RE: Updated depreciation</td></tr></table>

I revised Avioneta bas=d on our discussion. If you have any questions on Avioneta or the other en=ities, please let me know.

Thanks

From: Richard Joslin Sent: Monday, September 14, 2015 10:28 AM To: 'jeffrey E.' <jeevacation@gmail.com>; 'Dlugash, Alan' Cc: Brad Wechsler < , John Castrucci < > Subject: RE: Updated depreciation

Hi Jeffrey/ Alan:=/o:p>

I know today  may=be a day of observance but I wanted to let you know I am in the office in =ase you had any questions
or needed additional information.

Thanks

RJ</=>

From: Richard Joslin
Sent: Friday, September 11, 2015 6:34 PM
To: 'jeffrey E.' <jeevac=tion@gmail.com <mailto:jeevacation@gmail.com»
Cc: 'Dlugash, Alan' c », Brad Wechsler
>; John Castrucci
Subject: FW: Updated depreciation

I sent this revised Av=oneta draft earlier to Alan. Latest revision has updated depreciation.&nbs=; I also gave to Alan DRB Productions return and workpapers. W= spent several hours today going over the returns including Avioneta. With regard to the various entities, he has indi=ated he is in general agreement but wishes to continue to review and discu=s with you. I stand ready over the weekend to discuss or add additional in=ormation. The BJAV and Avioneta return reporting was based on input from aviation and maritime attorneys and Rick=Bronstein of Paul Weiss.