<table><tr><th>From:</th><th>Barry J. Cohen &lt;</th></tr><tr><td>Sent:</td><td>Tuesday, September 19, 2017 8:04 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>000's</td></tr></table>

John Cook at EY said they would not sign a return th=t uses the 000s method. They said that there are too many footing pr=blems. Numbers won't tie to K-is, W-2s, 1099s, etc. Also= if you only use it on part of the return, the various numbers on the return would not match internally. He also pointed ou= that this method effectively truncates numbers; though I'm not sure=what rounding rules you use. E.g., 101,499 become 101? What ha=pens to the other $499?

Joe V likes the idea of putting in 0's instead=of blanks. He says he uses "none". He did not unde=stand why this would affect the statute of limitations.

Barry J. Cohen =|

Elysium Management,=LLC |

445 Park Avenue Suite 1401

New York, NY 10022&=bsp;