EFTA02522571.pdf

From: Richard Kahn Sent: Wednesday, February 21, 2018 5:12 PM To: Jeffrey E. Subject: call with Gary Press - Next would you like to join 2pm EST call or is another time better =or you? please advise thank =ou Richard Kahn HBRK Associates Inc. 575 =exington Avenue 4th Floor New York, NY 10022 tel= fa cel Begin forwarded message: From: =/b Subject: =/b>RE: =hareFile Date: =/b>February 21, 2018 at 11:59:31 =M EST To: =/b>Richard Kahn <richardkahn12@gmailcom> Cc: Faith Kates Joel Wilkenfeld Richard, Does around =:00 work for you? Gary W. =ress, CPA Sacks, Press =amp; Lacher P.C. 600 Third =venue - 18th Fl EFTA_R1_01660798 EFTA02522571  New York NY 10016 =fax) To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein. CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments From: Richard Kahn imailto Sent: Wednesday, February 21, =018 9:37 AM To: Gary Press Cc: Faith Kates ; =oel Wilkenfeld <mailto: Subject: Re: ShareFile sorry as i was out yesterday free all day today so =lease advise on what time is best for you.. thanks Richard Kahn HBRK Associates Inc. 575 =exington Avenue 4th Floor New York, NY 10022 tel fax cel On Feb 20, 2018, at =:56 PM, Gary Press mailto: > wrote: Richard, Please let me =now if and when you are available to speak this =fternoon/evening 2 EFTA_R1_01660799 EFTA02522572  Gary W. Press, =PA Sacks, Press & Lacher =.C. 600 Third =venue - 18th Fl New York NY 10016 =fax) To ensure compliance =ith requirements imposed by the IRS, we inform you that unless =pecifically indicated otherwise, any tax advice contained in this =ommunication (including any attachment to this communication, other =han an attachment which is a formal tax opinion) was not intended or =ritten to be used, and cannot be used, for the purpose of (i) avoiding =ax-related penalties under the Internal Revenue Code, or (ii) =romoting, marketing, or recommending to another party any tax-related =atter addressed herein. CONFIDENTIAL! This electronic message and any =ttachments to it may contain information that is legally =onfidential. This information is intended only for the individual =r entity named above and is not to be disclosed or distributed any =urther. Access by any other party is prohibited. If you are not =he intended recipient any disclosure, copying, distribution or use of =he contents of this message or attachments is strictly prohibited and =ould be a violation of law. If you have received any of this =nformation in error, please notify the sender immediately and delete or destroy =his message and/or attachments From: Gary Press Sent: Tuesday, Februar 20, 2018 =:32 AM To: 'Richard Kahn' =I <mailt > Cc: 'Faith Kates' 'Joel =ilkenfeld' <mailt Subject: RE: ShareFile Good =orning, In order to address the items that need to =e resolved before we can finalize the closing, we have a =all scheduled with Milie this morning at 11:30 to discuss the =tatus of the residual stale: 1. outstanding checks 2. accounts receivable 3. accounts payable 4. miscellaneous incoming unapplied =dvances S. miscellaneous outgoing unapplied =dvances While Milie offered to speak with us =esterday afternoon when she was off for the holiday, I thought =hat the call would be more productive if she had access to her =taff as well as the files 3 EFTA_R1_01660800 EFTA02522573  Gary W. Press, =PA Sacks, Press & Lacher =.C. 600 Third =venue - 18th Fl New York NY 10016 = ax To ensure compliance =ith requirements imposed by the IRS, we inform you that unless =pecifically indicated otherwise, any tax advice contained in this =ommunication (including any attachment to this communication, other =han an attachment which is a formal tax opinion) was not intended or =ritten to be used, and cannot be used, for the purpose of (i) avoiding =ax-related penalties under the Internal Revenue Code, or (ii) =romoting, marketing, or recommending to another party any tax-related =atter addressed herein. CONFIDENTIAL! This electronic message and any =ttachments to it may contain information that is legally =onfidential. This information is intended only for the individual =r entity named above and is not to be disclosed or distributed any =urther. Access by any other party is prohibited. If you are not =he intended recipient any disclosure, copying, distribution or use of =he contents of this message or attachments is strictly prohibited and =ould be a violation of law. If you have received any of this =nformation in error, please notify the sender immediately and delete or destroy =his message and/or attachments From: Gary Press Sent: Thursday, Februa 15 2018 =:23 PM To: 'Richard Kahn' = cmailto Cc: Faith=Kates <mailto >; Joel =ilkenfeld <mailt Subject: RE: ShareFile I should be able =o provide you with a status report tomorrow afternoon Gary W. Press, =PA Sacks, Press & Lacher =.C. 600 Third =venue - 18th Fl New York NY 10016 =fax) To ensure compliance =ith requirements imposed by the IRS, we inform you that unless =pecifically indicated otherwise, any tax advice contained in this =ommunication (including any attachment to this communication, other =han an attachment which is a formal tax opinion) was not intended or =ritten to be used, and cannot be used, for the purpose of (i) avoiding =ax-related penalties under the Internal Revenue Code, or (ii) =romoting, marketing, or recommending to another party any tax-related =atter addressed herein. 4 EFTA_R1_01660801 EFTA02522574  CONFIDENTIAL! This electronic message and any =ttachments to it may contain information that is legally =onfidential. This information is intended only for the individual =r entity named above and is not to be disclosed or distributed any =urther. Access by any other party is prohibited. If you are not =he intended recipient any disclosure, copying, distribution or use of =he contents of this message or attachments is strictly prohibited and =ould be a violation of law. If you have received any of this =nformation in error, please notify the sender immediately and delete or destroy =his message and/or attachments From: Richard Kahn [mailto <mailto j Sent: Thursday, Februa 15, 2018 =:30 PM To: Gary Press Cc: Faith=Kates mailto >; Joel =ilkenfeld mailt Subject: Re: ShareFile thank you for sending please advise on timing of when your =eviewed financial statements will be complete and when you can =ive us an answer on amount of cash we could use for buyout of =artner thanks Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, =Y 10022 tel fa cel On Feb 12, 2018, at 2:05 PM, Gary Press wrote: Please note that =hile I noted in my earlier e-mail that the documents provided are =rafts, we did not mark the working copies as such in order to avoid inadvertently =locking any information Gary W. Press, CPA Sacks, Press & Lacher =.C. 600 Third =venue - 18th Fl New York NY 10016 5 EFTA_R1_01660802 EFTA02522575  =fax) To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein. CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments From: Gary Press Sent: Monday, February 12, 2018 =1:38 AM To: 'Richard Kahn' =1 mailt >; 'Faith Kates' =1 mailto 'Joel =ilkenfeld' <mailto Subject: RE: ShareFile The first round of documents will include the bank =econciliations, bank statements and supporting general ledger =ccounts that Milie provided to =s. There are numerous stale checks that need to be =eversed. Many of which were addressed last year The trial balances are =till being worked, including but not limited to the process of building =n the entries from last year in regard to the well past due receivable and =ayables Gary W. Press, CPA Sacks, Press & Lacher =.C. 600 Third =venue - 18th Fl New York NY 10016 =fax) To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein. 6 EFTA_R1_01660803 EFTA02522576  CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or attachments From: Gary Press Sent: Monday, February 12, 2018 =1:31 AM To: Jessica Reyes Cc: 'Richard Kahn' =1 mailto >; 'Faith Kates' =lt mailt ; 'Joel =ilkenfeld' <mak >; Tara Fucalor Subject: FW: ShareFile Jessica, Please provide the following people who I have cc'd =n this e-mail with a ShareFile link: Richard Kahn Faith Kates Joel Wilkenfeld Thank you Gary W. Press, CPA Sacks, Press & Lacher =.C. 600 Third =venue - 18th Fl New York NY 10016 =fax) To ensure compliance with =equirements imposed by the IRS, we inform you that unless specifically =ndicated otherwise, any tax advice contained in this communication =including any attachment to this communication, other than an =ttachment which is a formal tax opinion) was not intended or written to =e used, and cannot be used, for the purpose of (i) avoiding tax-related =enalties under the Internal Revenue Code, or (ii) promoting, marketing, =r recommending to another party any tax-related matter addressed =erein. CONFIDENTIAL! This electronic =essage and any attachments to it may contain information that is =egally confidential. This information is intended only for the =ndividual or entity named above and is not to be disclosed or =istributed any further. Access by any other party is prohibited. =f you are not the intended recipient any disclosure, copying, =istribution or use of the contents of this message or attachments is =trictly prohibited and could be a violation of law. If you have =eceived any of this information in error, please notify the =ender immediately =nd delete or destroy this message and/or =ttachments 7 EFTA_R1_01660804 EFTA02522577 8 EFTA_R1_01660805 EFTA02522578