<table><tr><th>From:</th><th>Dlugash, Alan</th></tr><tr><td>Sent:</td><td>Monday, August 26, 2013 9:12 PM</td></tr><tr><td>To:</td><td>Jeffrey Epstein</td></tr><tr><td>Subject:</td><td>RE: ESBTs</td></tr></table>

Will do, but how in parti=ular are you looking to use them? I'm working on return filing issue=, GRAT/KCAC/NYC investments, and USVI issues. We should talk a little later in the week.

<=p>

&=bsp; &nbs=; &=bsp; Alan

<=p>

=/b>

Please note my new maili=g address:

=/b>

Alan J. Dlugash

Marks Paneth & Shron LLP 685 Third Avenue, New <u>York, NY, 10017</u>

<=p>

From: Jeffrey =pstein imailto:jeevacation@gmailcom]
Sent: Saturday, August 24, 2013 9:38 PM
To: Dlugash, Alan
Subject:

alan, try to get your head around esbts. =they are tricky,

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