From: Benjamin Anthony Costa, Esq. To: paul.smith@freeexampapers.com;  freeexampapers.com@proxy.dreamhost.com Attached, please find a letter regarding the http://www.freeexampapers.com website.  Yours Truly,  HBenjamin A. Costa, Esq. Vogele Associates 12 Geary Street, Suite 701 San Francisco, CA 94108 office 415.751.5737 mobile 415.655.3422 email ben@vogelelaw.com The information in this email is confidential and may be legally privileged. It is intended solely for the addressee. Access to this email by anyone other than the intended recipient(s) is unauthorized. If you are not the intended addressee please contact the sender and delete this e-mail immediately. IRS Circular 230 Notice Requirement: This communication is not given in the form of a covered opinion, within the meaning of Circular 230 issued by the United States Secretary of the Treasury. Thus, we are required to inform you that you cannot rely upon any tax advice contained in this communication for the purpose of avoiding United States federal tax penalties. In addition, any tax advice contained in this communication may not be used to promote, market or recommend a transaction to another party.