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Page I of 2 Malhan, Vinu (Exchange) From: Deuel, Deborah (Exchange) Sent: Friday. March 30, 2007 10:55 AM To: Malhan, Vinu (Exchange) Subject: FW: Jeepers. Inc. From: [Email Redacted] [mailto:[Email Redacted] ) 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 Stearns Acct No. 03866056), a USVI corporation the sole stockholder of Jeepers, Inc. (Bear Steam , is s Acct No. 03800152), which is also a USVI corporation. you know, Jeffrey E. Epstein (Bear Stearns Acct No. As 03828825) 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 inform ation. Darren K. Indyke Attorney-At-Law 457 Madison Avenue 4th Floor New York, New York 10022 Tel: [Phone Redacted] Fax: [Phone Redacted] e-mail: [Email Redacted] IRS Circular 230 Legend: Any advice contained herein was not intended or written to be used, and canno used, for the purpose of avoiding U.S. federal, state, t be or local tax penalties. Unless otherwise specifically indicated above, you should assume that any statem ent in this email relating to any U.S. federal, state, tax matter was written in connection with the promo or local tion or marketing by other parties of the transaction(s matter(s) addressed in this email. Each taxpayer ) or should seek advice based on the taxpayer's particular circumstances from an independent tax advisor. Confidentiality Notice: This communication and any attachments contain information from Darren K. lndyke 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 information is prohibited from disclosing, copying, this 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 telephone number or electronic mail address. Nothin above g in this communication is intended to operate as an electronic signature under applicable law. Confidential Treatment Requested by JPM-SDNY-00002594 JPMorgan Chase rnnirnpNTIAL SDNY_GM_00271792 EFTA01480435