<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD>
<META http-equiv=Content-Type content="text/html; charset=us-ascii">
<META content="MSHTML 6.00.2900.2873" name=GENERATOR></HEAD>
<BODY>
<DIV> </DIV>
<DIV> </DIV>
<DIV align=left><FONT face=Arial size=2>Brian Y. Epstein, Esq.</FONT></DIV>
<DIV align=left><FONT face=Arial size=2>Belkin Burden Wenig & Goldman
LLP</FONT></DIV>
<DIV align=left><FONT face=Arial size=2>270 Madison Avenue</FONT></DIV>
<DIV align=left><FONT face=Arial size=2>New York, New York 10016</FONT></DIV>
<DIV align=left><FONT face=Arial size=2>Bus: (212) 867-4466
(x363)</FONT></DIV>
<DIV align=left><FONT face=Arial size=2>Fax: (212) 867-0709</FONT></DIV>
<DIV align=left><A href="mailto:bepstein@bbwg.com"><FONT face=Arial
size=2>bepstein@bbwg.com</FONT></A></DIV>
<DIV> </DIV>
<P>
<HR>
This message contains information which may be confidential and privileged.
Unless you are the addressee (or authorized to receive for the addressee), you
may not use, copy, or disclose to anyone the message or any information
contained in the message. If you have received the message in error, please
advise the sender by reply e-mail or reply to <A
href="mailto:info@bbwg.com">info@bbwg.com</A> , and delete the message.
<HR>
</P>
</BODY></HTML>