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## Malhan, Vinu (Exchange)

From: Deuel, Deborah (Exchange)
Sent: Friday, March 30, 2007 10:55 AM
To: Malhan, Vinu (Exchange)
Subject: FW: Jeepers, Inc.

From: 
Sent: Friday, March 30, 2007 10:51 AM
To: Zicherman, Ira (Exchange)
Subject: Jeepers, Inc.

Mr. Ira Zicherman
Bear Stearns

Dear Mr. Zicherman:

This is to certify that Financial Trust Company, Inc.(Bear Ste rn Acct No. ), a USVI corporation, is the sole stockholder of Jeepers, Inc. (Bear Steams Acct No. ). which is also a USVI corporation. As you know, Jeffrey E. Epstein (Bear Stearns Acct No. ) is the sole stockholder of Financial Trust Company. Inc. and, through his holdings of Financial Trust Company, Inc. stock, is the beneficial owner of Jeepers, Inc.

Please feel free to contact me if you require further information.

Darren K. Indyke

Attorney-At-Law

Any advice contained herein was not intended or written to be used, and cannot be used, for the purpose of avoiding U.S. federal, state, or local tax penalties. Unless otherwise specifically indicated above, you should assume that any statement in this email relating to any U.S. federal, state, or local tax matter was written in connection with the promotion or marketing by other parties of the transaction(s) or matter(s) addressed in this email. Each taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

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Confidentiality Notice: This communication and any attachments contain information from Darren K. Indyke, Esq. that constitute attorney work product or that are otherwise confidential and/or privileged. Except for personal use by the intended recipient, or as expressly authorized by the sender, any person who receives this information is prohibited from disclosing, copying, distributing, and/or using it. If you have received this communication in error, please immediately delete it and all copies, and promptly notify the sender at the above telephone number or electronic mail address. Nothing in this communication is intended to operate as an electronic signature under applicable law.

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Confidential Treatment Requested by
IPMorgan Chase

JPM-SDNY-00002594

EFTA00038693