<table><tr><th>From:</th><th>Dlugash, Alan sc</th></tr><tr><td>Sent:</td><td>Wednesday, April 8, 2015 2:02 AM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Cc:</td><td>Richard Kahn</td></tr><tr><td>Subject:</td><td>LB review</td></tr></table>

I have done an overview of the docs sent by Joslin. =he spreadsheets supported by the BNA calculations seem to be effective in =etting to the numbers needed for planning and extension purposes. Bu= for me to be able to really evaluate how well the numbers are getting in —from an accuracy, efficiency, &=bsp;and money-saving point of view — I would really need to go=through it with Joslin.

&nbs=; &=bsp; Alan=/p>

ALAN DLUGASH CPA

=o:p>

Marks Paneth LLP

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