EFTA01332942.pdf

U.S. Department of Justice United States Attorney Southern District ofFlorida 500 South Australian Ave.. Suite 400 West Palm Beach, FL 33401 Facsimile: 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 B : Assistant United States Attorney cc: .B1 SDNY_GM_02762778 EFTA_00249621 EFTA01332942  ATTERBURY GOLDBERGER WEISS, JOSEPH R.ATTERBURY '1 JACK A. GOLDBERGER JASON S.WEISS •Board Certified Console] Trial Attorney }Member of New jersey & Florida Bus May 10, 2007 Assistant umtea orney Office of the United States Attorney Southern District of Florida 500 South Australian Avenue, Suite 400 West Palm Beach, Florida 33401 VIA HAND-DELIVERY JEGE, Inc. ("JEGE") and Hyperion Air, Inc. ("Hyperion') Dear Ms. Villafaita: 1 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: I. 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 1561.835.8691 www.agwpa.com SDNY_GM_02762779 EFTA_00249622 EFTA01332943  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 ofAircraft 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. rid /JACK A. GOLDBERGER cc: I Federal Bureau of Investigation Gerald B. Lefcourt, Esq. Lilly Ann Sanchez, Esq. 2 SDNY_GM_02762780 EFIA_00249623 EFTA01332944  IIIIRSTRATION NOT BSI WITCO STAM 0/ ~MCA No torolado DINATIAPII 01 111ANZPOINATIOle • NOMu. AVIAT)011 AMINISTRA 0 011 a« lo is 119 a- ~CATE CP AIRCRAF7 T TION tit Min en«. NA 1 IONA/ I Iv MID ANCAAN IMAM dO. ANISNATIOm tune Ni p« 20515 1.ANUFACT.REP A/C MAALPACTUEAS CECOYA/lOtt OP ANERAFT 'OEM 777-31 If."9 AECENLAsalla CØ Sileee l l ON Midis lo ad. In mar I JIM tIC Pme Ps« »by g 103 POOLE Win 202 md le al • •.•e- I .VXtzl/•Ef«l DE 10.05.3742 use or Ma I.4 IN Adds ad II 0 woaNsoold ad od lodidar 1 dam d ~MO 0 Ir Mod /0•0 10.,••• OPEPOPATICO re d ~Add ad a ad limail auels t0i We 101•44 I* Ile nglin of th /dal ovrodos Arassairod odd airs d Ide1d d added ••• 11. 4~ id loneramt Codl &NMI MI hoo0ro P. 114o id ••• rd Inds AJµ. on 4 MA iso »0~ Kai adds 01. ClArreornom el 0.00,0.000, Dan O. 10010 04~ IA A.140» J•nuary 25, 2001 . 4,4›.....4/.__ 1141~11OAloe all171.001 AL Amor mo-autA ~His pas add ~ID ~TIM MOM 011»11411101fRoalimoNTINNWAL ~TON AorMSTPAMI STANDARD AMV40/ETNINESB CERTIFICATE MØYD IIMMCMIStrall00to I ~MAL • Gnom 1111^110111•0101 SNIP 149011E BOEQ4G 72741 ' TONS TRANSPORT • 0/11~1.110MEIN. YMCA IN sass sollontiord ~am • Morlooser 11111~Pdala øNM el as *a a« %deb a= ~bow befil ~en my• • Iliely»MSS 0~ nipInelaffienIn\ ~04 Ride bai I•10"ia se 0 0 00~ 0 . 0 ~St 0,0000.0 ~US radoidAdel • MedeadmMflordW/eraoml nod lad beat NONE e Vas «we «we« amoral nett • A ~as dele. 0 .~0•• simidsall090~~. wwnen ~iv • de, a I» Minna pairaliMiS •••••••••••peeit • agene~ sit roe a1••• rpor ~ben is ammonia adarramo ~did t3•273 ~moms R May 17 2001 la fr WIN et A. SOIT anion rp•t_ e •• ~am Fracairi iI nesl arsauc•au=p SDNY_GM_02762781 EFTA 00249624 EFTA01332945  ivCCPPORATE0 LAIDEP THE ,A%S OF THE STATE Cf DELAWARE TOTAL AUTHORIZED ISSUE 1.500 SHARES PAR VALUE S,0001 EACH COMMON STOCK to Certify that Jeffrey E. Epstein in tie owner o~ One Hundred (100) pite atcfruki and nosh- addeata 144. ave. 72.ortata&n, iteni/ea on i4 l ortotalaw-#441aletecAte-frtaove,n4,44.4gt ed.safrotn r eanad. vans, 44a999147,ernia.aadr ay„.,,,,,4,44,..isied,gaid,. : As of July 26, 1991 ,.11 " t OIA WAAAW •/{(614 <41•••••••I •/••••-4 • • SDNY_G M_02762782 EFTA_00249625 EFTA01332946 F. 2553 Election by a Small Business Corporation (Under section 1362 of the Internal Revenue Code) IllealS 19911 OHS No. 15454146 o See Parts D and IR on back aid the separate instructions. Omens al et la s SW Rens Naas le The corporation may an send ot fax this foot to the PS. See page 1 of the Structions. Hots 1. Rix eleakre to be an S cOrporadon can be acesed only • aff the tests Sr me under Who may elect on pege fdde Instructions, at signatures in Pais 1 aid rif we cern* het pfaocopitemi and the exact name and actress of the 4.vpurldefi red other natured roan Infamadon are provided 2 Do are fee tom 11205, U. S Went Tax Reruns for an S Corporation for any tax yaw beta the year eve election toes effect t fete cookonstion ores in eX(500nCit biker the drain date of Osten. SOP rand a, S Corporsdon nay one on page I or the hstrucitans. / III Election Inforrnadon Name of comoradOn less knawdond A Empieyer identification rents JECF T Si 0405649 Pleads Water. Wet and roan ce e4 no. Of • P.O. let see Iranictkes) B ecorporatel TirIxo or Arint 103 Pgulk Road, Suite 202 September 7 2200D Oty a tea sae. =danced* C Stem of IncerPorelle . W _lets = MI, ar 1 Oftril Delaware 0 Election b to be fOr tax year beakkin9 (month, day. year) Im ;11 I 0V , / 01 E Pierre aid tide demos air bed represented/a oho the IRS may call for more F Telephone number of officer a legal representative Darren E. Indyke, Vice President sae omporsaan thongs es (erne a adders Neer applying kw the Eel sheen in A above. chedt this bar . • . 1. If this election takes ailed for the ant tax year the corparaeon crests. enter matt dire., and JOS al kW NANO . • • of the lollovAng: (1) date the corporation first had shareholders. 21 date the rakefratbn tint lad assWer tea date de corporation bate doing business „ , , , , . . . Selected in wen Renal MOM. wu be Ned for tae yea Owing (mend' and thed sc..Ltiacenbe;.:t3.1 " .• • ......- if the tax yw awls on any dee other dun debreber 31. swept kr an sent S2-43-vetet eels andlopeeth reference. lot hererente ••• • of Bacantsk yw meet complete Fen II on the back. V the date you ens b the sag date di anentoessatie12413oreek tee yes. mile - 52-.53-week year to the right of the date. Sea Temporary Releatkes seance 1. 441-2310/01-' ' • . • . K Sherearterre Drum Sten • 1 Nam rid ackleass of as siereirelden under panalla of Say. we Brien MSS Men '.:I. • ' N shneIsid•rs wade Ns*/ • nammerf toes der ogee looregemedocetoreato to ts •• SIdtk *NS • •• - Slam pm nets et ds sMoradores S cetpShIlen s MS one teens hoe • - token dock ad ace Urea Ni cases. jOnI • mosinel ills meet sewn ladedbill .. SI 59dal nos*Cm tens. and t ey de androty.fA scapesie serest inn stenents. ast$ le de Near aresadie mr.band ins idolard the sae se In a i m arid Set I b as and. end Idesellailon reereer Inr owned a ant thareholdS of In site camellia We slintand sr cornea is ha tiester. Yea (see emeneaderme a (month drama] de mute NV/St. coy not In volitelnpan Aar VS caporals he aide a dies SSW without regard to the manna' as the van asks. (2thartheides slot and Si. tee) stock Is mend) day) SWIdurn Date y- Jeffrey E. Epstein 6100 Red Hook Quarter 100 1/1/01 12/3 Suite B-3 - " St. tiet3Inas, uhel title I- • A Under penalbrs ol pr(o.nt. I Oodles dietitian entreked this accenoenprg Wynne% ere steeenents and bee test or my krewlsion and Mad. VW k is but Carat Signals of Star • Ant • o. Vice President an•P 1/24 in, SDNY_GM_02762783 EFTA_00249626 EFTA01332947  • 4 1 2:•Mtr 2004 e0:3Z, Fr oir i. WIATICN 'e:CW.21273795)5 P. le1 • we Tenor% re ~wo eigpmnetivre4 nAmsrocomogart~Knowscirsarmnoot RTANOARDAIRWOMMESS C.12~ I ~te ~oe I 10100•AC•liket•••• tinOr• a MICW4/11% I CATIMIORY ItE~C~I. N909JC GULPSTRWA 011598 I St TRANSPORT • • mi n•Oktelt~511~14:51~01 - CIIII/warli a ••••••~15•••••••. fibt••••~•~1~•tottitt reibleant. al araWnlanna ms ••1~•~41•0•1133 iird~n• otáS ••••••••••••~5.~~Veatilm•••••• 'nor •P•r~ sta••••••• ob ar 0~4~.41e ft•t~ i ~re 04.....~:~ 0~ Idasplaw NOI9R • ~aap Vtricia$ -.. inal b ~dr ~at •••••••~1~~1. •••••~I~ ... In."....~ 1~ da' •41 cal 2~ ~end • 't. manets•C het Z1 4.1. *mi1 ti ••••••••~ • wea•••~5 IN .."'......, .. . lan* tiirEr ria Q . 1361.3•44~~ R Jo174 OP I JORPPA.DM ASO-M1)047 •.•.~.. r••• ••••:W47I9M • OCJItl .t.a.•=1 et . arra•UrAa2 ~PAL awittiOnaLAISM MA ftotti~ •MIDIOSISI•stai..~44~4•..tmem • 4~ ••••• MilitIMUCOON 1107 vil Te; • VSTal e. •tbtaliiA thtt 90114tel ~WIST CI MMO Pilar .041 • ClaXAAL ~to, ~2~ nog ▪ itt II rh sant:luw OF Aar ned Mal • •••• NAT CiA• IVY ILIC •, SO.St IN> «tarnt«tom au« easj 1151 111~1~~11 Ata MA.41.nerUia OCACNA TH" OP mittettAr COI AEAMPAC I , C II 5•113 tm) An" Aes.), c at . 53110550 Ilds •arliflut ht • el Pat. HYPIERZOI Mi Est —t $03 MAR re 1M i02 ad tit e toni. WIE linti OE INICO•1042 Kot a te). Ai ~e Me- en Adelsobbs• O IBM tot NSre a Pa or •••••••• •• MMM I.** o Met CWPQInteI Cliet•il Sol SI ...kt uw.« ss bom ~se ei tb luwt • Ittp krom ~in Limiiimiala •1 ~tm •toetla sv* tm Causttim Isteatma toe Int Ome I. tag*. mi Me en knot eins. st. int A •••••••••• •••••• ~mto 0/11% Ot VYIE af la ce. IIPIM milo-mume ••••••••• omsta oe- da re..-~aimmt7 SDNY_GM_02762784 EFTA_00249627 EFTA01332948  W U.S. Department of Justice United States Attorney Southern District of Florida 500 South Australian Avenue Suite 400 a 33401-6215 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 BusinessRecords Certifications and InventoryForms and return everything to Special Agent Kuyrkendall 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, R. ALEXANDER ACOSTA UNITED STATES ATTORNEY By: Assistant United States Attorney Enclosures cc: Special Agen AI SDNY_GM_02762785 EFTA_00249628 EFTA01332949 Division of Corporations - Online Services Page 1 of I State of Delaware The Official Website for the First State Visit the Governor I General Assembly I Couns I Other Elected Officials I Federal. State & local Sites State Directory : Help Search Delaware Citizen Services I Business Services ! Visitor Info Department of Stater INVIS1011 of Corporation HOME Frequently Asked Questions View Search Results About Agency Secretary's Letter Newsroom Entity Details Frequent Questions Related Links Contact Us Office Location THIS IS NOT A STATEMENT OF GOOD STANDING SERVICES Pay Taxes al rarflrAla 09/07/2000 Fie UCC's File Number. 3284812 Formation Date: (rwn/dd/yyyy) Delaware Laws Online Name Reservation General Information Entity Name. JEGE, INC. Status Validate Certificate Entity Kind: CORPORATION Entity_T_ype: GENERAL INFORMATION Corporate Forms Residency DOMESTIC State: DE Corporate Fees UCC Forms and Fees UCC Searches REGISTERED AGENT INFORMATION Taxes Expedited Servoes Name: THE CORPORATION TRUST COMPANY Service of Process Registered Agents Get Corporate Status Address: CORPORATION TRUST CENTER 1209 ORANGE STREET Submitting a Request City: WILMINGTON County: NEW CASTLE State: DE Postal Code: 19801 Phone: (302)658.7581 Additional Information is available for a fee. You can retrieve Status for a fee of $10.00 or more detailed information including current franchise tax assessment, current filing history and more for a lee of $20.00. Would you like r Status r Status.Tax & History Information SUM* Back to Entity Search I To contact a Delaware Online Agent click here. sae map I about this site I contact us I taunts I delaware.gov https://sOs-res.state.de.usitinkontroller 4/25/2007 SDNY_GM_02762786 EFTA_00249629 EFTA01332950 Division of Corporations - Online Services Page 1 of 2 . . State of Delaware Me Offitiai Wri.site for the --tri kite visit the Governor I General Assembly I Courts I Other Elected Officials l Federal. State & Local Site State Directory Help ; Search Inn sae z j vas Search.- Citizen Services I Business Services Visitor Ink Department of State: Division of Corporations HOME REMOTE AGENTS "C" About Agency Secretary's Leber Newsroom Frequent Questions Related Links CAPITOL SERVICES, INC. CORPAMERICA, INC. Contact Us Office Location 615 South DuPont Highway 2711 Centerville Road Dover, DE 19901 Suite 400 SERVICES Kent County Wilmington, DE 19808 New Castle County INFORMATION Corporate Forms Ph: 800/345-4647 Corporate Fees Fax: 800/432-3622 Ph: 888/736-4300 UCC Forms and Fees or 302/736-4300 Taxes Website: http://www.capitolservices.com Fax: 302/736.5620 Expedited Services e-mail: infoftcorpamerica.com Service of Process Registered Agents Get Corporate Status Website: httplAnww.ConDAmerica.com Submitting a Request THE COMPANY CORPORATION THE CORPORATION TRUST COMPANY 2711 Centerville Road Corporation Trust Center Suite 400 1209 Orange Street Wilmington, DE 19808 Wilmington. DE 19801 New Castle County New Castle County Ph: 800/877-4224 Ph: 302/658.7581 or 302/636-5440 Fax: 302/655-5049 Fax: 302/636-5454 Website: http://www.ctadvantage.com Website: tHlp://www.corporate.com CORPORATION SERVICE COMPANY CORPORATIONS USA. LLC 2711 Centerville Road 341 Raven Circle Suite 400 Wyoming, DE 19934 Wilmington, DE 19808 Kent County New Castle County Ph: 302/697-0289 Ph: 800/927-9800 or 866/356-CUSA (2872) or 302/636-5400 Fax: 302/697-0289 Fax: 302/636.5454 e-mail: infoaincspot.com Website: http://www.corporationsusa.com Website: http://anvw.incspoicom CORPORATIONS & COMPANIES, INC. (CorpCo) 910 Foulk Road Suite 201 http://www.corp.dclaware.gov/ragt-c.shtml 4/25/2007 SDNY_GM_02762787 EFTA 00249630 EFTA01332951 Division of Corporations - Online Services Page 2 of 2 Wilmington, DE 19803 New Castle County Ph: 800/318-7407 or 302/652-4800 Fax: 302/652.6760 Pay Taxes File UCC's Delaware Laws Online Name Reservations General Information Status Validate Certificate Last Updated: Wednesday. 21.Mar.2007 16:52:58 EDT site map I about this sae I contact us I translate I delaware.gov http://www.corp.delaware.gov/ragt-c.shtml 4/25/2007 SDNY_GM_02762788 EFTA 00249631 EFTA01332952 CT Corporation - Contact Information Page I of I About CT We age always jusl a phone al of email away. Call 1-801824-0909 or Contact Information email us at [email protected]. Overview/History j Contact Information Employment We're There for You 'Irsigfa Please select the jurisdiction in which you are located to contact the CT service office serving your area. (Please note: The addresses listed below are for contact purposes arty and should not be used on official documentation. Your service team can provide Registered Agent addresses.) We are always just a phone call or email away. Call 1.800.624-0909 or email us at 'Noire:Jar:vamp). com ;select a state 21 For Delaware: CT Corporation Trust Center 1209 Orange Street Wilmington, DE 19801 Phone: 302-8517581 Toll Free: 800-677-3394 Fax: 302455-5049 CTAdvantage.corn". is brought lo you by CT Corporation 02007, a Walters KIWIS! company. Legal Disclaimer. Privacy Policy. Terms of Use httpfictadmin.ctadvantage.com/CTWebAdminApps/CTWebAdmin/pubcontent/Contactinfonnatio... 4/25/2007 SDNY_GM_02762789 EFTA_00249632 EFTA01332953 Division of Corporations - Online Services Page 1 of 1 State of Delaware The Official Website for the First State Visit the Governor I General Assembly I Courts I Other Elected Officials I Federal. Stale & Local Site: State Directory I Heidi Search Delaware Citizen Services Business Services ' Visitor info Department of State: Division of Corporations HOME Frequently Asked Questions View Search Results About Agency Secretary's Letter Newsroom Entity Details Frequent Questions Related Links Contact Us Office Location THIS IS NOT A STATEMENT OF GOOD STANDING SERVICES Pay Taxes Incorporation Date / 07/18/1991 File UCC's File Number: 2268758 Formation Date: (mm/dd/yyyy) Delaware Laws Online Name Reservation General Information Entity N. HYPERION AIR, INC. Status Validate Certificate Entity Kind: CORPORATION Entity Type: GENERAL INFORMATION Corporate Forms Residency: DOMESTIC State: DE Corporate Fees UCC Forms and Fees UCC Searcres REGISTERED AGENT INFORMATION Taxes Expedited Services Name: CORPORATION SERVICE COMPANY Service of Process Registered Agents Get Corporate Status Address: 2711 CENTERVILLE ROAD SUITE 400 Submitting a Request City: WILMINGTON County: NEW CASTLE State: DE Postal Code: 19808 Phone: (302)636-5401 Additional Information is available for a fee. You can retrieve Status for a fee of 510.00 or more detailed information including current franchise tax assessment, current filing history and more fora fee of 620.00. Would you like r Status r Status.Tax & History Information Submit Back to Entity Search I To contact a Delaware Online Agent dick here. site map I about this site I contact us I translate I delaware.gov hops://sos-res.state.cle.us/tin/controlicr 4/25/2007 SDNY_GM_02762790 EFTA_00249633 EFTA01332954  Page I of 2 \Abstlaw 1307306 Page 1 1307306 CORPORATE RECORDS a BUSINESS REGISTRATIONS This Record Last Updated: 04/04/2001 Database Last Updated: 04-25-2007 Update Frequency: WEEKLY Current Date: 04/25/2007 Source: AS REPORTED BY THE SECRETARY OP STATE OR OTHER OFFICIAL SOURCE THE FOLLOWING DATA IS NOT AN OFFICIAL RECORD OF THE DEPARTMENT OF STATE OR THE STATE OF NEW YORK AND WEST, A THOMSON BUSINESS IS NOT AN EMPLOYEE OR AGENT THEREOF. ALL WARRANTIES, EXPRESS OR IMPLIED, REGARDING THE INFORMATION PROVIDED HEREIN, ARE DISCLAIMED BY THE DEPARTMENT OF STATE. COMPANY INFORMATION Company Name: J. EPSTEIN S COMPANY, INC. Process Name: GOLD 6, WACHTEL, ESQS Process Address: 10 EAST 53RD STREET NEW YORK, NY 10022 County: NEW YORK FILING INFORMATION Identification Number: 1307306 Filing Date: 11/16/1SEB State of Incorporation: NEW YORK Duration: PERPETUAL Statue: INACTIVE Status Attained Date: 04/04/2001 Corporation Type: PROFIT Business Type: DOMESTIC BUSINESS CORPORATION Where Filed: DEPARTMENT OF STATE/DIVISION OF CORPORATIONS 41 STATE STREET ALBANY, NY 12231 m 2007 Thomson/West. No Claim to Orig. U.S. Govt. Works. hups://web2.westlaw.com/print/printstrcam.aspx?prft=HTMLE&dcstination=atp&sy-Full&vr=2.... 4/25/2007 SDNY_GM_02762791 EFTA 00249634 EFTA01332955  Page 2 of 2 1307306 Page 2 NAME INFORMATION Former Name: JEFFREY E. EPSTEIN, INC. NWENIEUMM INFORMATION Amendments: 04/04/2001 DISSOLUTION REFER TO MICROFILM NUMBER 010404000011