NASSAUSUFFOLK

Ira D. Kriegsman,  CPA  - Ira D Kriegsman CPA PC, 185 Froehlich Farm Blvd, Woodbury, New York 11797 Tel: 212-972-7365 Fax: 212-202-7732 Cell: 917-833-9636 web site : www.kriegsman.TAX 
Any accounting, business or tax advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues, not a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties. If desired, Ira D Kriegsman CPA PC would be pleased to perform the requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that would define the scope and limits of the desired consultation services. 
PRIVILEGED and CONFIDENTIAL INFORMATION - this communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not comprise or waive the attorney-client or other privileges as to this communication or otherwise. If you have received this communication in error, or you have received this e-mail in error, please notify the sender immediately and destroy this e-mail and /or shred the materials and any attachments. Notification should be either by telephone at (212) 972-7365, or by e-mail at Ira@Kriegsman.Tax. Ira D Kriegsman CPA PC cannot guarantee the integrity of this communication, or that it is free from errors, viruses or interference, as the Internet is not a guaranteed secure environment, and therefore, we cannot ensure that an e-mail is not interfered with during transmission. Thank you.

Thanks,

Harris

  Harris N. Schafer, CPA, P.C.

  Certified Public Accountant

  100 Merrick Road

  Suite 208 West

  Rockville Centre, New York 11570

  Tel  - 516-536-8252

  Fax - 516-302-8199

  Harris@HarrisSchaferCpa.com

Any accounting, business or tax advice contained in this communication, including attachments and enclosures, is not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax-related penalties.  If desired, Harris N. Schafer, CPA, P.C. would be pleased to perform the requisite research and provide you with a detailed written analysis.  Such an engagement may be the subject of a separate engagement letter that would define the scope and limits of the desired consultation services.

PRIVILEGED AND CONFIDENTIAL

This communication and any accompanying documents are confidential and privileged.  They are intended for the sole use of the addressee.  If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited.  Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise.  If you have received this communication in error, please contact me at the above email address.  Thank you.