GOLDEERER coe EFTA00175983

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JOSEPH R.ATTERBURY | JACK A. GOLDBERGER JASON S.WEISS Board Certified Criminal Trial Attorney + Member of New Jersey & Florida Bars May 10, 2007 Assistant United States Attorney Office of the United States Attorney Southern District of Florida VIA HAND-DELIVERY JEGE, Inc. (“JEGE”) and Hyperion Air, Inc. (“Hyperion”) Dear Ms. a. I write as counsel to the above noted entities to respond to the subpoenas dated April 24, 2007, served, respectively, on those entities. I understand from Gerald B. Lefcourt and Lilly Ann Sanchez, both counsel to Jeffrey Epstein, that as a result of a telephone conversation had amongst you, Mr. Lefcourt and Ms. Sanchez, you are now seeking documents reflecting: 1. Ownership of JEGE and Hyperion; 2. Assets of JEGE and Hyperion; and 3. Employees of JEGE and Hyperion. As I believe Mr. Lefcourt and Ms. Sanchez told you, JEGE and Hyperion are each wholly owned by Mr. Epstein. Enclosed is an IRS Form 2553 (“Election by a Small Business Corporation”) filed by JEGE, showing that Mr. Epstein is the sole shareholder of that entity. A similar document was filed on behalf of Hyperion, but we have not been able to locate it. As soon as we do, we will forward it to you. I have instead enclosed a share certificate reflecting Mr. Epstein’s ownership of 100 shares of Hyperion. I can also represent that I have examined the books and records of that company and state that no other shares have been issued. Thus, Mr. Epstein is the sole owner of Hyperion, as well. One Clearlake Centre, Suite 1400 250 Australian Avenue South West Palm Beach, FL 33401 p 561.659.8300 561.835.8691 www.agwpa.com EFTA00175984

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As to the assets of these entities, both entities exist solely for the purpose of owning their respective aircraft. JEGE owns Mr. Epstein’s Boeing 727 and Hyperion owns Mr. Epstein’s Gulfstream G-IIB. To demonstrate this, enclosed are (i) the Certificate of Aircraft Registration and Standard Airworthiness Certificate for the Boeing 727, showing ownership by JEGE; and (ii) the Certificate of Aircraft Registration and Standard Airworthiness Certificate for the Gulfstream, showing ownership by Hyperion. As to employees, each of JEGE and Hyperion pays crew costs for the crew members (whom we understand you have interviewed), as well as the costs of contract crew members whom JEGE or Hyperion may sporadically engage. Neither JEGE nor Hyperion employs any other crew members or other personnel. Thank you for your cooperation in this matter. If you have any questions, please do not hesitate to call. JACK A. GOLDBERGER cc: SA Nesbitt a. Federal Bureau of Investigation Gerald B. Lefcourt, Esq. Lilly Ann Sanchez, Esq. EFTA00175985

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EFTA00175986

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INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE SCE REVERSE SIOE FOR HYPERION AIR, INC. oes TOTAL AUTHORIZED ISSUE 1,800 SHARES PAR VALUE $.0001 EACH COMMON STOCK This is to Certify tha... Jeffrey E. Epstein 00 is the owner of ne Hundred (100) pully paid and non: aidetsable shaver of lhe above Groyporalion tuansferable, only on the locke fhe Goyporation by the holder heverf imposson ov by duly authorized looney Witness, Meteclol the Losporation and lhe tugnaluced of ile duly authoupzed offorets, Dated: PRECISE CORPORATE MReTING. EFTA00175987

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form 25052 Election by a Small Business Corporation Rev. July 1999) {Under section 1362 of the Internal Revenue Code) OMB No. 1545-0146 tat > See Parts i and ii! on back and the separate instructions. either send or fax this form to the IRS. See 1 of the instructions. Notes: 1. Ths ton to bea Scoreratin canbe aceptd oy Hal te tests re a under Wo may econ page of the nsuctions 3 sigetres in Parts | and It are originals (no photocopies); and the exact name and address of the corporation and other required form information are provided. 2 Do not file Form 1120S, U.S. Income Tax Retum for an S Corporation, for any tax year before the year the election takes effect. 3. If the corporation was in existence before the effective date of this election, see Taxes an S corporation may owe an page 1 of the instructions, Name and te cf officer dr gel representative who tee IES may cal for mare Wormation Darren K. Indyke If this election takes effect for the first tax year the corporation exists, enter month, day,'and year of the earliest per eta th reneged, memnegelanl ganar ha lamal the rie gel raed ‘ saheal tarpon dune nivel niuiaael ariel pattehedeench ial ve eae ee olpemetboneiilinsias If the tax year ends on any date other than December 31, except for an automatic 52-§3-week tax-year subanthintecsin nGannedh ¢ of December, you mars complete Par onto back I te dat you ere she ening dt fan stoma 2: 53-weck tax yoo, write "62-53-week year” to the right of the date. See Temporary Regulations section 1.441-2T(e}(3).. . J Name and address of each shareholder, Le Identification determining ee wal altos has macio t valid election. , ; Jeffrey E. Epstein 6100 Red Hook Quarte: 1/1/01 -44- Suite B-3 / | eT aia “ere iagcnwce ox oll geal 2 ge ae 9 accompanying schedules and statemorits, and to the best of my knowledge and bellef, Sig of officer |) Se a ' Te. > Vice President Date > 4/0 aern EFTA00175988

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2h AY-2084 08:35 Fron: FUIATION @1S82725745 ‘ . TNATIONALITY ano . : | REGISTRATION MARKE Nooo ie f ” i Te: @012127379556 EFTA00175989

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U.S. Department of Justice United States Attorney Southern District of Florida 500 South Australian Ave., Suite 400 West Palm Beach, FL 33401 (S61) 820-8711 Facsimile: (561) 820-8777 May 15, 2007 VIA FACSIMILE Jack A. Goldberger, Esq. Atterbury, Goldberger & Weiss, P.A. One Clearlake Centre, Suite 1400 250 Australian Ave S. West Palm Beach, FL 33401-5015 Re: Subpoenas to JEGE, Inc. and Hyperion Air, Inc. Dear Mr. Goldberger: It was a pleasure speaking with you today. As we discussed, the deadlines for complying with the subpoenas to JEGE, Inc. and Hyperion Air, Inc. have been extended to May 29, 2007. If there are any categories for which no documents exist, please ask the Custodian of Records to provide a certificate of nonexistence of records. Also, following our conversation I received a voicemail from Lilly Ann Sanchez addressing the subpoenas. Since you have provided a written statement that you represent JEGE and Hyperion, I will assume that you alone serve as their counsel unless you tell me otherwise. With that in mind, pursuant to Rule 6(e), I do not intend to discuss matters related to these subpoenas with other attorneys. Thank you again for your assistance. Sincerely, R. Alexander Acosta United States Att mey By: EFTA00175990

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05/15/2007 16:57 FAX 5618021787 USAO WPB FL SECKSTLSLSTSASASTSKESASAS TX REPORT SESLERKSASKES TRANSMISSION OK TX/RX NO 4676 SUBADDRESS CONNECTION ID ST. TIME 05/15 16:57 USAGE T 00'24 PGS. SENT 2 RESULT OK CONNECTION TEL 8358691 United States Attorney’s Office Southern District of Florida 500 S. Australian Ave., Suite 400 West Palm Beach, FL 33401-6235 DATE: 5/5/o 7 TO: i; ORGANIZATION: N Qi N N ZA wx: Ei SUBJECT: <JE¢ FROM: NUMBER OF PAGES, INCLUDING THIS PAGE: 2 COMMENTS:

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a United States Attorney’s Office Southern District of Florida 500 S. Australian Ave., Suite 400 West Palm Beach, FL 33401-6235 DATE: 5/h/o / TO: ORGANIZATION: FAX #: ol 635 -§69/ suBJECT: JEGE a FROM: NUMBER OF PAGES, INCLUDING THIS PAGE: 2 COMMENTS: Original document: To follow via regular mail To follow via Federal Express To follow via hand delivery Nothing to follow, FAX = original Pr] | EFTA00175992

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U.S. Department of Justice United States Attorney Southern District of Florida pa Tel: (561) 820-8 Fax: (361) 820-8777 May 14, 2007 VIA HAND DELIVERY Jack A. Goldberger, Esq. Atterbury, Goldberger & Weiss, P.A. One Clearlake Centre, Suite 1400 250 Australian Avenue South West Palm Beach, FL 33401-5015 Dear Mr. Goldberger: Thank you for your letter of May 10, 2007, and the documents attached thereto. I have enclosed another copy of the grand jury subpoenas that were provided to Bruce Lyons, former counsel for Hyperion and JEGE, on April 25, 2007. The time for responding has passed, so please provide the requested documents as soon as possible. Please also have the Custodians of Records of the Corporations complete the Business Records Certifications and Inventory Forms and return everything to — || at the Federal Bureau of Investigation, 505 South Flagler Drive, Suite 500, West Palm Beach, FL 33401- 5933. Thank you for your assistance with this matter. Sincerely, Enclosures ce: Special | | E. Nesbitt a. FBI EFTA00175993

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Atterbury Goldberger & Weiss, P.A. 250 Australian Avenue South Suite #1400 West Palm Beach, FL 33401 (S61) 659-8300; fax (561) 835-8691 FAX TRANSMITTAL COVER SHEET DATE: May 17, 2007 TO: Ann Marie C. Villafana, Esq. FROM: (561) 602-1787 REMARKS: JEGE, Inc. & Hyperion Air, Inc. TOTAL PAGES: _2, including cover sheet Angip To FNCLUDE CN L LeftetPr! Oe ee CETTE. #** PLEASE NOTE - CONFIDENTIALITY WARNING *** [CREMPT FROM ViSV eres NDER A [CAB Av intended recipient or the employee or responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is atrictly prohibited. 1€ you have received this communication in error, Please notify us immediately by telephone, and return the original message to us at the above address via the U.S. Postal Mail Service. Thank you for your cooperation. 20/10 ‘d 1898SE819S ‘ON X¥s Hd bE:SO NHL LOO2-LI-AWH EFTA00175994

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JOSEPH R.ATTERBURY | JACK A. GOLDBERGER JASON S.WEISS Boorel Certified Crinsinal Trial Actoriry | Morber of New Jursey & Floride Bors May 17, 2007 A. Marie Villafafia, Esq. Assistant United States Attorney Office of the United States Attorney Southern Distr i ij RE: JEGE, Inc. (“JEGE") and Hyperion Air, Inc. (“Hyperion”) Dear Ms. Villafafia: Thank you very much for your letter dated May 15, 2007 concerning the subpoenas issued to JEGE, Inc. and Hyperion Air, Inc., along with your agreement to extend compliance deadlines until May 29, 2007. I apologize for any confusion concerning representation created by my letter to you of May 10, 2007 on behalf of the corporations, and the subsequent telephone call you received from Lilly Ann Sanchez, also on behalf of the corporations. Please be advised that I am working with Lily Ann Sanchez and Gerald B. Lefcourt in regard to these subpocnas. Accordingly, please feel free to speak to or communicate with myself, Ms. Sanchez and/or Mr. Lefcourt concerning matters related to the Zubpocnas. ce: a Federal Bureau of Invest) Lilly Ann Sanchez, Esq. Gerald B. Lefcourt, Esq. One Clearlake Centre, Suite 1400 2.50 Australian Avenue South West Palm Beach, FL 33401 p 561.659.8300 561.835.8691 www.agwpa.com 20/20 ‘d T698SEBI9S ‘ON X¥s Hd b€:SO fH LOO2-LI-AvH EFTA00175995

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Atterbury Goldberger & Weiss, P.A. 250 Australian Avenue South Suite #1400 West Palm Beach, FL 33401 (561) 659-8300; fax ($61) 835-8691 FAX TRANSMITTAL COVER SHEET DATE: May 17, 2007 TO: Ann Marie C. Villafana, Esq. FROM: (561) 802-1787 REMARKS: JEGE, Inc. G Hyperion Air, Inc. TOTAL PAGES: _2, including cover sheet *** PLEASE NOTE - CONFIDENTIALITY WARNING *** EXEMPT FROM DISCLOSURE UNDER AFEUGABLE LAW. If the reader of this message is not the intended recipient or the employee or responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by telephone, and return the original message to us at the above address via the U.S. Postal Mail Service. Thank you for your cooperation. 20/10 ‘d T698SE819S ‘ON X¥ Wd ¢t:bO MHL LO0e-LI-AYW EFTA00175996

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WEISS, ' JOSEPH R.ATTERBURY ‘| JACK A. GOLDBERGER JASON S.WEISS * Board Cerulfled Criminal Trial Accornny 4 Member of New Jersey & Florida Pir, May 17, 2007 A. Marie Villafajia, Esq. Assistant United States Attorney Office of the United States Attorney Southern District of Florida RE: JEGE, Inc. (“JEGE") and Hyperion Air, Inc. ( “Hyperion") Dear Ms. Villafafia: Thank you very much for your letter dated May 15, 2007 concerning the subpoenas issued to JEGE, Inc. and Hyperion Air, Inc., along with your agreement to extend compliance deadlines until May 29, 2007. 1 apologize for any confusion concerning representation created by my letter to you of May 10, 2007 on behalf of the corporations, and the subsequent telephone call you received from Lilly Ann Sanchez, also on behalf of the corporations. Lilly Ann Sanchez and I represent the corporations in regard to these subpoenas. Accordingly, please fecl free to speak to or communicate with either Ms. Sanchez or myself concerning matters related to the subpoenas. von ACK A. GOLDBERGER ce: SA Nesbitt Tim Federal Bureau of Investigation Lilly Ann Sanchez, Esq. One Clearlake Centre, Suite 400 250 Australian Avenue Sourh West Palm Beach, FL 33401 p 561.659.8300 561.835.8691 www.agwpa.com 20/20 ‘d 1688SE8199 ‘ON X¥d . Wd 21:b0 MHL L002-L1-AvH EFTA00175997