Hunter:

Please confirm our conversation on Tuesday, February 1, 2011 with respect to our agreement regarding the application of the $26,228.56 in management fees received by our PGA after the closing of the PGA bank accounts.  These fees were transferred to our Firm by Markus Karr pending our aforementioned discussion.

Specifically, we agreed that we will hold $10,000 in trust for payment of Arthur Belle’s fees associated with the 2010 Tax Return preparation services for BGPC, Paradigm Companies, LLC and Paradigm ECP, LLC, and the balance of the $26,228.56 could be applied to our Firm’s outstanding invoices for services performed on behalf of PGA in connection with the still-pending Securities & Exchange Commission investigation.  Let me know if this accurately reflects our discussion.

Thank you in advance!

Marc X. LoPresti, Esq.
Tagliaferro & LoPresti, LLP

New York Office:
45 Broadway, Suite 2200
New York, New York 10006
(212) 732-4029
(212) 232-2398 (fax)

Los Angeles Office:
12400 Wilshire Boulevard, Suite 820
Los Angeles, California 90025
(310) 312-1860
(310) 445-1866

CONFIDENTIALITY NOTICE:

The information contained in this electronic mail message is private and confidential and may contain Attorney-Client privileged information. It is intended only for the use of the individual or entity to whom it is addressed. The information may be privileged, proprietary and exempt from disclosure under applicable federal, state or other law. Any recipient of this electronic mail message other than the intended recipient is hereby notified not to disclose, distribute or copy this electronic mail message, or take or refrain from taking any action in response to this message.