To: jeevacation@gmail.com[jeevacation@gmail.com]

From:

Sent: Fri 3/12/2010 2:08:07 PM

Subject: s76

Jeffrey.

I had a long in depth conversation with Howard Germon last night. He told me a lot of information which he would like to keep confidential and not be repeated to George or Mark Poland.

I will try to keep it brief:

The best deal for a C++ and or 0 model should be handled directly between you and Mark in person. This needs to be completed and signed before the end of March since they are cash driven by quarters. Howard told me at our request Mark would come to Palm Beach to meet in a private meeting with you. During this meeting Mark will have a private spread sheet which will have the lowest price Sikorsky is will to sell you a C++ and D model helicopter, since we are multiple S76 purchasers in the past and the possibility of purchasing another C++ and order a D model, Mark would come to us to negotiate and will not leave the meeting unless the lowest price is agreed upon. I'm only guessing, but since you are dealing with Mark direct, this may impact George's $260,000.00 commission he gets when we purchase a new helicopter, this may provide us with a lower price.

Howard told me in confidence they signed a contract last week for 13.1M on a D model, to a customer that was not part of the introductory offer of 12.120M. He told me that his marketing department is not seeing the 14M ask price being accepted in the VIP market,,,so he feels that real numbers are closer to what you and I discussed at 13M. So I think the possibility of a $900.000 to 1M profit is real if we take the 12.1M price for a D model„Howard also recommended we stay firm on completed this D model as your current C++ is outfitted, since the engineering has been completed and the seat design and arm rest have been done already.

Mark would come to this meeting prepared with the $600K price sheet for add-ons that we had for your current model and try to convince us of their value„at the end of the day, this should be no cost to us, and we should get the same interior in the D model for the 12.1M price,,,) think the only thing we could concede to is the one extra maintenance and pilots training positions, the contract come standard with two of each.

and we would stay firm on 3 years of warranty, as oppose to the two years that is standard.