From:

Erika Kellerhals

Sent: Friday, July 8, 2016 3:00 PM
To: Cecile de Jongh
Cc: Jeffrey E.
Subject: JP's number

Cecile — can =ou send JP's number to JEE. I don't have his cell. <=iv>

Er=ka A. Kellerhals=/p>

Circular 230: To ensure complia=ce with the requirements imposed by the IRS, we inform you that any tax adv=ce contained in our communication (including any attachments) was not inten=ed or written to be used, and cannot be used, for the purpose of (i) avoidi=g any tax penalty or (ii) promoting, marketing or recommending to another p=rty any transaction or matter addressed herein.