<table><tr><th>From:</th><th>Thomas Turrin</th></tr><tr><td>Sent:</td><td>Thursday, August 1, 2013 1:41 PM</td></tr><tr><td>To:</td><td>Jeffrey Epstein</td></tr><tr><td>Subject:</td><td>RE: FW: N624N - Plane</td></tr></table>

<=p>

I will be speaking with M=chael Mandel on Monday ..he's on vacation this week...

I will ask.

<=p>

<=p>

THOMAS TURIN, CPA<=o:p>

Partner

Raich Ende Malter & Co. LLP

1375 Broadway</=>.

New York, New York 100=8

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From: Jeffrey =pstein Imailto:jeevacation@gmail.comj Sent: Thursday, August 01, 2013 8:18 AM

are the pilots manuals etc 135 restricted = or 91 free??

On Wed, Jul 31, 2013 at 11:26 AM, Thomas Turrin ████████████████████████
target="_blank"██████████████████=a>> wrote:

Jeffrey,

I spoke with Michael Mandel and Pat =enn of Akin on Friday. Eileen was also on the call.

Michael Mandel is working on t=e restructuring the plane agreements as between

Rance Acquisitions, LLC, Jet Aviatio=, Apollo, Leon etc...Avioneta would continue as the "beneficialaspan>

owner" of Rance for tax purpos=s. See Michael's comments below.

The restructuring provides for Part =35 chartering between Apollo and Jet Aviation...in addition to Part 13= flights for Leon's personal use, should he

choose to fly Part 135....Flying=Part 135 personally will count toward "business use" of the ai=craft for purposes of calculating percentage

of use for depreciation purposesR=0;(more than 50%). The proposed restructuring also gives him the rig=t to Part 91for personal use.

Pat Fenn of Akin is checking the law=with respect to the applicability of the US excise tax for Apollo reimburs=ments for
year 2012 and this year –

I expect to hear from him today or t=morrow. I will follow up.

Best,

Tom

## THOMAS TURRIN, CPA

Partner

Raich Ende Malter & Co. LLP

1375 Broadway

New York, New York 10018</=>

The image is black, and there is no data to extract.
Key entities in the surrounding text are:
*   Mandel, Michael
*   Thomas Turrin
*   Fenn, Patrick
*   Zivot, Louis
*   Daigle, Brian
*   N624N

From: Mandel, Michael
Sent: Thursday, July 25, 2013 11:10 AM
To: Thomas Turrin
Cc: Fenn, Patrick; Zivot, Louis; Daigle, Brian
Subject: N624N

Tom, we haven't shared this=specific outline or any documents with Jet Aviation yet, but we have discu=sed the concepts embodied by the listed agreements. In any event, here is our current thinking. Basically we envision fi=e "new" documents (one of which is actually an amendment of an=existing agreement):

1. An Operating Agreement between Rance and L=B that gives LDB a non-exclusive license for Part 91flights.<=o:p>

## THOMAS TURRIN, CPA (cont.)

3. A Charter Services Agreement (think of it =s a supplement to the Dry Lease Agreement) between Jet and Apollo that per=its Apollo to charter the aircraft (for Apollo business travel).

## 5.Michael S. Mandel

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