<table><tr><th>From:</th><th>Richard Joslin •i MI </th></tr><tr><td>Sent:</td><td>Friday, January 9, 2015 7:03 PM</td></tr><tr><td>To:</td><td>jeffrey E.; Bradley J. Wechsler</td></tr><tr><td>Subject:</td><td>letter to IRS</td></tr><tr><td>Attachments:</td><td>LEON BLACK - IRS LETTER - PRPOSED LETTER WHICH INCLUDES CREDIT DETAILS.pde
IRS Notice Dec 16 to LDB.pdf</td></tr></table>

I attach the response to the IRS letter. Tom is read=ng. I'd like to explain and obtain your signoff so as to respo=d as timely as possible

Thanks

Richard Joslin

CFO

Elysium Management LLC