From: Richard Kahn Sent: Wednesday, February 21, 2018 5:12 PM To: Jeffrey E. Subject: call with Gary Press - Next

would you like to join 2pm EST call or is another time better =or you? please advise thank =ou

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
tel=
fa
cel

Begin forwarded message:

From: =/b

Subject: =/b>RE: =hareFile

Date: =/b>February 21, 2018 at 11:59:31 =M EST

To: =/b>Richard Kahn <richardkahn12@gmail.com>

Cc: Faith Kates Joel Wilkenfeld

Richard,

Does around =:00 work for you?

Gary W. =ress, CPA Sacks, Press =amp; Lacher P.C. 600 Third =venue - 18th Fl

New York NY 10016

=fax)

To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein.

CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments

Email header information:

*   From: Richard Kahn
*   Sent: Wednesday, February 21, 2018 9:37 AM
*   To: Gary Press
*   Cc: Faith Kates, Joel Wilkenfeld
*   Subject: Re: ShareFile

sorry as i was out yesterday free all day today so =lease advise on what time is best for you.. thanks

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
tel ███████████████
fax ███████████████
cel ███████████████

On Feb 20, 2018, at =:56 PM, Gary Press <████████████████████████<mailto:████████████████████████> wrote:

Richard,

Please let me =now if and when you are available to speak this =fternoon/evening

Key entities and details:

*   **Name:** Gary W. Press, CPA
*   **Firm:** Sacks, Press & Lacher, P.C.
*   **Address:** 600 Third Avenue - 18th Fl, New York NY 10016
*   Contact information is redacted.

To ensure compliance =ith requirements imposed by the IRS, we inform you that unless =pecifically indicated otherwise, any tax advice contained in this =ommunication (including any attachment to this communication, other =han an attachment which is a formal tax opinion) was not intended or =ritten to be used, and cannot be used, for the purpose of (i) avoiding =ax-related penalties under the Internal Revenue Code, or (ii) =romoting, marketing, or recommending to another party any tax-related =atter addressed herein.

CONFIDENTIAL! This electronic message and any =ttachments to it may contain information that is legally =onfidential. This information is intended only for the individual =r entity named above and is not to be disclosed or distributed any =urther. Access by any other party is prohibited. If you are not =he intended recipient any disclosure, copying, distribution or use of =he contents of this message or attachments is strictly prohibited and =ould be a violation of law. If you have received any of this =nformation in error, please notify the sender immediately and delete or destroy =his message and/or attachments

Email from Gary Press sent on February 20, 2018 to Richard Kahn.
Faith Kates and Joel Ilkenfeld are copied.
Subject is RE: ShareFile.

Good =orning,

In order to address the items that need to =e resolved before we can finalize the closing, we have a =all scheduled with Milie this morning at 11:30 to discuss the =tatus of the residual stale:

1. outstanding checks

2. accounts receivable

3. accounts payable

4. miscellaneous incoming unapplied =dvances

5. miscellaneous outgoing unapplied =dvances

While Milie offered to speak with us =esterday afternoon when she was off for the holiday, I thought

=hat

the call would be more productive if she had access to her =taff as well as the files

Gary W. Press, CPA, is associated with Sacks, Press & Lacher P.C., located at 600 Third Avenue - 18th Fl, New York, NY 10016. Contact information including email and fax numbers are censored.

To ensure compliance =ith requirements imposed by the IRS, we inform you that unless =pecifically indicated otherwise, any tax advice contained in this =ommunication (including any attachment to this communication, other =han an attachment which is a formal tax opinion) was not intended or =ritten to be used, and cannot be used, for the purpose of (i) avoiding =ax-related penalties under the Internal Revenue Code, or (ii) =romoting, marketing, or recommending to another party any tax-related =atter addressed herein.

CONFIDENTIAL! This electronic message and any =ttachments to it may contain information that is legally =onfidential. This information is intended only for the individual =r entity named above and is not to be disclosed or distributed any =urther. Access by any other party is prohibited. If you are not =he intended recipient any disclosure, copying, distribution or use of =he contents of this message or attachments is strictly prohibited and =ould be a violation of law. If you have received any of this =nformation in error, please notify the sender immediately and delete or destroy =his message and/or attachments

Email Header Information:

*   **From:** Gary Press
*   **Sent:** Thursday, February 15, 2018, 12:23 PM
*   **To:** Richard Kahn
*   **CC:** Faith Kates, Joel Ilkenfeld
*   **Subject:** RE: ShareFile

I should be able =o provide you with a status report tomorrow afternoon

Gary W. Press, =PA
Sacks, Press & Lacher =.C.
600 Third =venue - 18th Fl
New York NY 10016
███████████████████
████████████████████████████████
████████████=fax)

To ensure compliance =ith requirements imposed by the IRS, we inform you that unless =pecifically indicated otherwise, any tax advice contained in this =ommunication (including any attachment to this communication, other =han an attachment which is a formal tax opinion) was not intended or =ritten to be used, and cannot be used, for the purpose of (i) avoiding =ax-related penalties under the Internal Revenue Code, or (ii) =romoting, marketing, or recommending to another party any tax-related =atter addressed herein.

CONFIDENTIAL! This electronic message and any =ttachments to it may contain information that is legally =onfidential. This information is intended only for the individual =r entity named above and is not to be disclosed or distributed any =urther. Access by any other party is prohibited. If you are not =he intended recipient any disclosure, copying, distribution or use of =he contents of this message or attachments is strictly prohibited and =ould be a violation of law. If you have received any of this =nformation in error, please notify the sender immediately and delete or destroy =his message and/or attachments

- From: Richard Kahn (mailto: redacted)
- Sent: Thursday, February 15, 2018 — “=:30 PM” (encoding artifact; likely 3:30 PM)
- To: Gary Press (redacted)
- Cc: Faith Kates (redacted); Joel Ilkenfeld (redacted); additional redacted recipient(s)
- Subject: Re: ShareFile
- Notes: multiple email addresses and lines are blacked out/redacted; "mailto" appears next to several names.

thank you for sending please advise on timing of when your =eviewed financial statements will be complete and when you can =ive us an answer on amount of cash we could use for buyout of =artner thanks

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue 4th Floor
New York, =Y 10022
tel
fa
cel

On Feb 12, 2018, at 2:05 PM, Gary Press ████████████████████ wrote:

Please note that =hile I noted in my earlier e-mail that the documents provided are =rafts, we

did not mark

the working copies as such in order to avoid inadvertently =locking any information

Gary W. Press, CPA
Sacks, Press & Lacher =.C.
600 Third =venue - 18th Fl
New York NY 10016
████████████████

To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein.

CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments

- Email header (screenshot):
  - From: [sender name visible but redacted]
  - Sent: Monday, February 12, 2018 — 1:38 AM
  - To: multiple recipients (several display names and mailto addresses shown; most addresses blacked out/redacted)
  - Subject: RE: ShareFile

- Visible details/formatting:
  - Recipients shown as quoted display names and mailto links; heavy redaction (black bars) over addresses.
  - One recipient line includes multiple entries separated by semicolons.

- Footer (visible text in image):
  - "CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments"

- Redaction note: Multiple black bars obscure specific names and email addresses.

The first round of documents will include the bank =econciliations, bank statements and supporting general ledger =ccounts

which were addressed

that Milie provided to =s. There are numerous stale checks that need to be =eversed. Many of last year

The trial balances are =till being worked, including but not limited to the process of building =n the entries from last year in regard to the well past due receivable and =ayables

Gary W. Press, CPA
Sacks, Press & Lacher =.C.
600 Third =venue - 18th Fl
New York NY 10016

=fax)

To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein.

CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments

| Field | Extracted content |
|---|---|
| From | [REDACTED NAME] |
| Sent | Monday, February 12, 2018 — 1:31 AM |
| To | [REDACTED RECIPIENT] |
| Cc | Multiple recipients shown (several names/addresses redacted; mailto: links present) |
| Subject | FW: ShareFile |
| Body snippet / header | Leading salutation "Jessica," visible; confidentiality notice present above header |

Jessica,

Please provide the following people who I have cc'd =n this e-mail with a ShareFile link:

. Richard Kahn
Faith Kates
Joel Wilkenfeld

Thank you

Key information:

*   Gary W. Press, CPA
*   Sacks, Press & Lacher P.C.
*   600 Third Avenue - 18th Fl, New York NY 10016
*   Email and Fax information (blacked out).

To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein.

CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or =ttachments