<table><tr><th>From:</th><th>Richard Joslin</th></tr><tr><td>Sent:</td><td>Monday, October 6, 2014 6:35 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Cc:</td><td>'Lawrence delson'</td></tr><tr><td>Subject:</td><td>2012</td></tr></table>

I have a question re benefit for state tax deduction=o:p>

Richard Joslin

CFO

Elysium Management LLC

445 Park Ave

Ste. 1401

New York, NY 10022