From: Harry Beller Sent: Tuesday, December 29, 2009 10:45 AM To: Lesley Groff Subject: FW: D.B. Zwirn Special Opportunities Fund, L.P. - 2008 Audited Financial Statements

From: Fortress VRF Investor Relations [mailto Sent: Monday, December 28, 2009 5:35 PM To: Harry Beller; Harry Beller Subject: D.B. Zwirn Special Opportunities Fund, L.P. - 2008 Audited Financial Statements

Dear Investor,

Attached please find the 2008 audited financial statements for the D.B. Zwirn Special Opportunities Fund, L.P. (n/k/a Fortress Value Recovery Fund I LLC) prepared by the former investment manager, D.B. Zwirn and Co., L.P. Fortress VRF Advisors I LLC (together with its affiliates, "Fortress") has not independently verified the accuracy of the information presented therein, and Fortress and its affiliates disclaim responsibility for such information.

Fortress VRF Investor Relations
Fortress Investment Group
1345 Avenue of the Americas
New York, NY 10105
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