<table><tr><th>From:</th><th>Richard Joslin</th></tr><tr><td>Sent:</td><td>Tuesday, February 17, 2015 1:57 PM</td></tr><tr><td>To:</td><td>Melanie Spinella</td></tr><tr><td>Cc:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>gifts -jewelry</td></tr></table>

I overheard from JEE — was sales tax collected=on jewelry that was purchased (then gifted)?

Richard Joslin

CFO

Elysium Management LLC