<html><body><div style="color:#000; background-color:#fff; font-family:HelveticaNeue, Helvetica Neue, Helvetica, Arial, Lucida Grande, sans-serif;font-size:14px"><div><span></span></div><div></div><div id="yui_3_16_0_1_1432665086230_5045">Thanks Leonard and I agree with you. Problem is I'm trying to find some case that clearly states this. I have a commercial case that is right on point, but that's commercial and although most of us know that's clearly how the statute operates, Judges either aren't quite as familiar with that part of the law or just want to see case law supporting it.</div><div><br></div><div>Cary </div><div class="signature" id="yui_3_16_0_1_1432665086230_5054"><div><font color="#0000ff" face="bookman old style, new york, times, serif" size="2"><strong>Law Offices of Cary P. Sabol</strong></font><div><font face="bookman old style, new york, times, serif"><strong><font color="#0000ff" size="2">P.O. Box 15981 | West Palm Beach | Florida | 33416 </font></strong></font></div><div><font color="#0000ff" face="bookman old style, new york, times, serif" size="2"><strong>Phone: (561) 281-2744</strong></font><font color="#0000ff" size="2"><strong> <hr></strong></font></div><div id="yui_3_16_0_1_1432665086230_5053"><font id="yui_3_16_0_1_1432665086230_5052" size="1"><font id="yui_3_16_0_1_1432665086230_5051" color="#0000ff"><font id="yui_3_16_0_1_1432665086230_5050" face="times new roman, new york, times, serif"><span id="yui_3_16_0_1_1432665086230_5049" style='color: rgb(31, 73, 125); font-family: "sans-serif"; font-size: 10.5pt;'><font id="yui_3_16_0_1_1432665086230_5048" size="1"><font id="yui_3_16_0_1_1432665086230_5074" face="times new roman, new york, times, serif"><font id="yui_3_16_0_1_1432665086230_5073" color="#0000ff"><u>IRS Circular 230 Notice</u>: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by </font><font color="#0000ff">any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or </font></font><font id="yui_3_16_0_1_1432665086230_5047" face="times new roman, new york, times, serif"><font color="#0000ff">arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and </font><font id="yui_3_16_0_1_1432665086230_5046" color="#0000ff">such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.</font></font></font></span></font></font><font color="#0000ff" face="times new roman, new york, times, serif"> </font></font></div><font id="yui_3_16_0_1_1432665086230_5082" size="1"><div id="yui_3_16_0_1_1432665086230_5081"><div id="yui_3_16_0_1_1432665086230_5080"><font face="times new roman, new york, times, serif"></font><div class="MsoNormal"><span style='color: rgb(31, 73, 125); font-family: "sans-serif"; font-size: 10.5pt;'><font size="1"><font face="times new roman, new york, times, serif"><u></u></font></font></span><strong><font color="#0000ff"> </font></strong></div><div class="MsoNormal" id="yui_3_16_0_1_1432665086230_5079"><span id="yui_3_16_0_1_1432665086230_5078" style='color: rgb(31, 73, 125); font-family: "sans-serif"; font-size: 10.5pt;'><font id="yui_3_16_0_1_1432665086230_5077" size="1"><font id="yui_3_16_0_1_1432665086230_5076" face="times new roman, new york, times, serif"><font id="yui_3_16_0_1_1432665086230_5075" color="#0000ff"><u>Confidentiality Notice</u>: This electronic mail transmission is intended for the use of the individual or entity to which it is addressed and may contain confidential information belonging to the sender which is protected by the attorney-client privilege. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution, or the taking of any action in reliance on the contents of this information is strictly prohibited. If you have received this transmission in error, please notify the sender immediately by e-mail and delete the original message. Thank you for your cooperation.</font></font></font></span></div></div></div></font><div><div><div class="MsoNormal"></div></div></div></div><br> <div id="yui_3_16_0_1_1432665086230_5086" style="font-family: HelveticaNeue, Helvetica Neue, Helvetica, Arial, Lucida Grande, sans-serif; font-size: 14px;"> <div id="yui_3_16_0_1_1432665086230_5085" style="font-family: HelveticaNeue, Helvetica Neue, Helvetica, Arial, Lucida Grande, sans-serif; font-size: 16px;"> <div id="yui_3_16_0_1_1432665086230_5084" dir="ltr"> <hr size="1"> <font id="yui_3_16_0_1_1432665086230_5083" face="Arial" size="2"> <b><span style="font-weight: bold;">From:</span></b> Leonard Cabral <LensLaw@Lenslaw.com><br> <b><span style="font-weight: bold;">To:</span></b> Cary Sabol <sabollawoffice@yahoo.com>; RPPTL Landlord Tenant Committee <landten@lists.flabarrpptl.org> <br> <b><span style="font-weight: bold;">Sent:</span></b> Tuesday, May 26, 2015 1:12 PM<br> <b><span style="font-weight: bold;">Subject:</span></b> RE: [RPPTL LandTen] Question regarding tenant's payment into court registry<br> </font> </div> <div class="y_msg_container"><br><div id="yiv3845765357"><style>#yiv3845765357 #yiv3845765357 --
_filtered #yiv3845765357 {font-family:Helvetica;panose-1:2 11 6 4 2 2 2 2 2 4;}
_filtered #yiv3845765357 {panose-1:2 4 5 3 5 4 6 3 2 4;}
_filtered #yiv3845765357 {font-family:Calibri;panose-1:2 15 5 2 2 2 4 3 2 4;}
_filtered #yiv3845765357 {font-family:Tahoma;panose-1:2 11 6 4 3 5 4 4 2 4;}
_filtered #yiv3845765357 {panose-1:2 5 6 4 5 5 5 2 2 4;}
#yiv3845765357
#yiv3845765357 p.yiv3845765357MsoNormal, #yiv3845765357 li.yiv3845765357MsoNormal, #yiv3845765357 div.yiv3845765357MsoNormal
{margin:0in;margin-bottom:.0001pt;font-size:12.0pt;}
#yiv3845765357 a:link, #yiv3845765357 span.yiv3845765357MsoHyperlink
{color:blue;text-decoration:underline;}
#yiv3845765357 a:visited, #yiv3845765357 span.yiv3845765357MsoHyperlinkFollowed
{color:purple;text-decoration:underline;}
#yiv3845765357 p.yiv3845765357MsoAcetate, #yiv3845765357 li.yiv3845765357MsoAcetate, #yiv3845765357 div.yiv3845765357MsoAcetate
{margin:0in;margin-bottom:.0001pt;font-size:8.0pt;}
#yiv3845765357 p.yiv3845765357msonormal, #yiv3845765357 li.yiv3845765357msonormal, #yiv3845765357 div.yiv3845765357msonormal
{margin-right:0in;margin-left:0in;font-size:12.0pt;}
#yiv3845765357 p.yiv3845765357msochpdefault, #yiv3845765357 li.yiv3845765357msochpdefault, #yiv3845765357 div.yiv3845765357msochpdefault
{margin-right:0in;margin-left:0in;font-size:12.0pt;}
#yiv3845765357 span.yiv3845765357msohyperlink
{}
#yiv3845765357 span.yiv3845765357msohyperlinkfollowed
{}
#yiv3845765357 span.yiv3845765357emailstyle18
{}
#yiv3845765357 p.yiv3845765357msonormal1, #yiv3845765357 li.yiv3845765357msonormal1, #yiv3845765357 div.yiv3845765357msonormal1
{margin:0in;margin-bottom:.0001pt;font-size:12.0pt;}
#yiv3845765357 span.yiv3845765357msohyperlink1
{color:#0563C1;text-decoration:underline;}
#yiv3845765357 span.yiv3845765357msohyperlinkfollowed1
{color:#954F72;text-decoration:underline;}
#yiv3845765357 span.yiv3845765357emailstyle181
{color:#1F497D;}
#yiv3845765357 p.yiv3845765357msochpdefault1, #yiv3845765357 li.yiv3845765357msochpdefault1, #yiv3845765357 div.yiv3845765357msochpdefault1
{margin-right:0in;margin-left:0in;font-size:10.0pt;}
#yiv3845765357 span.yiv3845765357EmailStyle28
{color:#1F497D;letter-spacing:0pt;font-weight:normal;font-style:normal;text-decoration:none none;}
#yiv3845765357 span.yiv3845765357BalloonTextChar
{}
#yiv3845765357 .yiv3845765357MsoChpDefault
{font-size:10.0pt;}
_filtered #yiv3845765357 {margin:1.0in 1.0in 1.0in 1.0in;}
#yiv3845765357 div.yiv3845765357WordSection1
{}
#yiv3845765357 </style><div>
<div class="yiv3845765357WordSection1">
<div class="yiv3845765357MsoNormal"><span style="color: rgb(31, 73, 125); font-size: 14pt;">COMPARE the language in the chapter 83 and the mobile home statute. The mobile home statute allows the person who pays to stay. That language is absent in chapter 83. Paying money into the
registry of the court the opportunity for a defense such as legally withholding rent, retaliatory eviction, Fair Housing violations, failure of numerous public housing requirements before eviction, etc. If those defenses are valid the judge rules for the
tenant who can stay in the property.</span></div>
<div class="yiv3845765357MsoNormal"><span style="color: rgb(31, 73, 125); font-size: 14pt;"> </span></div>
<div class="yiv3845765357MsoNormal"><span style="color: black; font-size: 14pt;">Leonard P. Cabral</span></div>
<div class="yiv3845765357MsoNormal"><span style="color: black; font-size: 14pt;">Leonardcabral@lenslaw.com</span></div>
<div class="yiv3845765357MsoNormal"><span style="color: rgb(31, 73, 125); font-size: 14pt;"> </span></div>
<div class="yiv3845765357MsoNormal"><span style="color: rgb(31, 73, 125); font-size: 14pt;"> </span></div>
<div class="yiv3845765357MsoNormal"><span style="color: rgb(31, 73, 125); font-size: 14pt;"> </span></div>
<div class="qtdSeparateBR"><br><br></div><div class="yiv3845765357yqt1140184474" id="yiv3845765357yqt79561"><div>
<div style="border-width: 1pt medium medium; border-style: solid none none; border-color: rgb(181, 196, 223) currentColor currentColor; padding: 3pt 0in 0in; border-image: none;">
<div class="yiv3845765357MsoNormal"><b><span style="font-size: 10pt;">From:</span></b><span style="font-size: 10pt;"> landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]
<b>On Behalf Of </b>Cary Sabol<br clear="none">
<b>Sent:</b> Tuesday, May 26, 2015 8:34 AM<br clear="none">
<b>To:</b> Manuel Farach; RPPTL Landlord Tenant Committee<br clear="none">
<b>Subject:</b> Re: [RPPTL LandTen] Question regarding tenant's payment into court registry</span></div>
</div>
</div>
<div class="yiv3845765357MsoNormal"> </div>
<div>
<div id="yiv3845765357yui_3_16_0_1_1432643291706_3790">
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Thanks Manny. I'm looking for a residential context. There is actually a case that says landlord proves a prima facie case for eviction when
it proves (1) rental agreement; (2) tenants failure to timely pay rent; and (3) service of a 3 day notice. So I interpret that to mean once the 3 day period expires, tenant can be evicted even if it pays rent into the registry after filing of eviction case.
However, that is a commercial case, not a residential.</span></div>
</div>
<div id="yiv3845765357yui_3_16_0_1_1432643291706_3791">
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Anyhow, thanks for your input, I'll see what the rest of the group has to say.</span></div>
</div>
<div id="yiv3845765357yui_3_16_0_1_1432643291706_3792">
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Cary </span></div>
</div>
<div id="yiv3845765357yui_3_16_0_1_1432643291706_3797">
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 10pt;">Law Offices of Cary P. Sabol</span></strong><span style="font-size: 10.5pt;"></span></div>
<div id="yiv3845765357yui_3_16_0_1_1432643291706_3796">
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 10pt;">P.O. Box 15981 | West Palm Beach | Florida | 33416 </span></strong><span style="font-size: 10.5pt;"></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 10pt;">Phone: (561) 281-2744</span></strong><strong><span style="font-size: 10pt;"> </span></strong><strong><span style="color: blue; font-size: 10pt;"></span></strong></div>
<div align="center" class="yiv3845765357MsoNormal" style="background: white; text-align: center;">
<strong><span style="font-size: 10pt;">
</span></strong><hr width="100%" size="2" align="center"><strong>
</strong></div>
</div>
<div id="yiv3845765357yui_3_16_0_1_1432643291706_3798">
<div class="yiv3845765357MsoNormal" style="background: white;"><u><span style="color: blue; font-size: 7.5pt;">IRS Circular 230 Notice</span></u><span style="color: blue; font-size: 7.5pt;">: Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to
advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed
under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support
the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.
</span><span style="color: black; font-size: 10.5pt;"></span></div>
</div>
<div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 7.5pt;"> </span></strong><span style="font-size: 7.5pt;"></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><u><span style="color: blue; font-size: 7.5pt;">Confidentiality Notice</span></u><span style="color: blue; font-size: 7.5pt;">: This electronic mail transmission is intended for the use of the individual or entity to which
it is addressed and may contain confidential information belonging to the sender which is protected by the attorney-client privilege. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution, or the taking of
any action in reliance on the contents of this information is strictly prohibited. If you have received this transmission in error, please notify the sender immediately by e-mail and delete the original message. Thank you for your cooperation.</span><span style="font-size: 7.5pt;"></span></div>
</div>
</div>
</div>
</div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span></div>
<div>
<div>
<div>
<div align="center" class="yiv3845765357MsoNormal" style="background: white; text-align: center;">
<span>
</span><hr width="100%" size="1" align="center">
</div>
<div class="yiv3845765357MsoNormal" style="background: white;"><b><span style="font-size: 10pt;">From:</span></b><span style="font-size: 10pt;"> Manuel Farach <<a href="mailto:MFarach@richmangreer.com" target="_blank" rel="nofollow" shape="rect" ymailto="mailto:MFarach@richmangreer.com">MFarach@richmangreer.com</a>><br clear="none">
<b>To:</b> 'Cary Sabol' <<a href="mailto:sabollawoffice@yahoo.com" target="_blank" rel="nofollow" shape="rect" ymailto="mailto:sabollawoffice@yahoo.com">sabollawoffice@yahoo.com</a>>
<br clear="none">
<b>Sent:</b> Saturday, May 23, 2015 6:40 AM<br clear="none">
<b>Subject:</b> RE: [RPPTL LandTen] Question regarding tenant's payment into court registry</span><span></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span> </span></div>
<div id="yiv3845765357">
<div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 11pt;">Cary,</span><span></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 11pt;">I’ve viewed it as the Three Day Notice being a statutory condition precedent to filing suit (see Judge Gross’s opinion in Bell v. Kornblatt
regarding the waivability of the Three Day Notice). I don’t think the notice has the ability to terminate the lease, and I think that can only be done by a judgment under 83.20. I’d like to see if anyone else has the same opinion.</span><span></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 11pt;">Manny</span><span></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 11pt;"> </span><span></span></div>
</div>
</div>
<div align="center" class="yiv3845765357MsoNormal" style="background: white; text-align: center;">
<span>
</span><hr width="100%" size="2" align="center" id="yiv3845765357HR1">
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span><img width="255" height="84" id="yiv3845765357IMG1" src="cid:image001.gif@01D097B5.6766CED0" border="0" data-id="11d8a937-80f2-c64e-a8b7-23404156fc03"></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span>Manuel Farach / Of Counsel - Board Certified in Real Estate Law and Business Litigation by The Florida Bar</span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span>Richman Greer P.A.<br clear="none">
One Clearlake Centre<br clear="none">
Suite 1504<br clear="none">
250 Australian Avenue South<br clear="none">
West Palm Beach, Florida 33401<br clear="none">
Office: 561.803.3500<br clear="none">
Fax: 561.820.1608<br clear="none">
Direct: 561.803.3501<br clear="none">
Email: <a href="mailto:MFarach@richmangreer.com" target="_blank" rel="nofollow" shape="rect" ymailto="mailto:MFarach@richmangreer.com">MFarach@richmangreer.com</a><br clear="none">
<a href="http://richmangreer.com/uploads/vcards/VcardFarach.vcf" target="_blank" rel="nofollow" shape="rect">V-card</a></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span><a href="http://www.richmangreer.com/" target="_blank" rel="nofollow" shape="rect">www.RichmanGreer.com</a></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10pt;">U.S. Treasury Regulation Circular 230 requires us to advise you that written communications issued by us are not intended to be and
cannot be relied upon to avoid penalties that may be imposed by the Internal Revenue Service.</span><span></span></div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white; margin-bottom: 12pt;"><span style="font-size: 10pt;">Incoming emails are filtered which may delay receipt. This email is personal to the named recipient(s) and may
be privileged and confidential. If you are not the intended recipient, you received this in error. If so, any review, dissemination, or copying of this email is prohibited. Please immediately notify us by email and delete the original message.</span><span></span></div>
</div>
<div align="center" class="yiv3845765357MsoNormal" style="background: white; text-align: center;">
<span>
</span><hr width="100%" size="2" align="center" id="yiv3845765357HR1">
</div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span> </span></div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white; margin-bottom: 12pt;"><span> </span></div>
</div>
<div id="yiv3845765357yqt58995">
<div>
<div>
<div style="border-width: 1pt medium medium; border-style: solid none none; border-color: currentColor; padding: 3pt 0in 0in; border-image: none;">
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><b><span style="font-size: 11pt;">From:</span></b><span style="font-size: 11pt;">
<a href="mailto:landten-bounces@lists.flabarrpptl.org" target="_blank" rel="nofollow" shape="rect" ymailto="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> [<a href="mailto:landten-bounces@lists.flabarrpptl.org" target="_blank" rel="nofollow" shape="rect" ymailto="mailto:landten-bounces@lists.flabarrpptl.org">mailto:landten-bounces@lists.flabarrpptl.org</a>]
<b>On Behalf Of </b>Cary Sabol<br clear="none">
<b>Sent:</b> Friday, May 22, 2015 5:27 PM<br clear="none">
<b>To:</b> RPPTL Landlord Tenant Committee<br clear="none">
<b>Subject:</b> [RPPTL LandTen] Question regarding tenant's payment into court registry</span><span></span></div>
</div>
</div>
</div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span> </span></div>
</div>
<div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Hi All,</span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Hope everyone is doing well and looking forward to a relaxing holiday weekend. I wanted to ask the group if anyone might know of any
case law that stands for the proposition that even if the tenant posts the rent money into the court registry, the landlord still have the right to terminate the lease and obtain an eviction judgment at a final hearing, despite the tenant's posting of the
rent money.</span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">In other words, it is my understanding that if a landlord delivers a valid three day notice and the tenant does not pay within that
deadline, then the lease is terminated. So if the landlord then files for eviction and the tenant ends up posting the rent due in the court registry, the landlord can still proceed with eviction and obtain an eviction judgment. I know this is the state of
the law, but just don't have a case to support it. Supreme Court would be nice or 4th DCA, but anything will help. I've recently had a few judges basically say to me that since the tenant has paid the rent now, they can stay on the premises.</span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Any help is much appreciated.</span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;"> </span><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><span style="font-size: 10.5pt;">Cary </span><span></span></div>
</div>
</div>
<div id="yiv3845765357yui_3_16_0_1_1432329672044_2431">
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 10pt;">Law Offices of Cary P. Sabol</span></strong><span></span></div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 10pt;">P.O. Box 15981 | West Palm Beach | Florida | 33416 </span></strong><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 10pt;">Phone: (561) 281-2744 </span></strong><span></span></div>
</div>
<div align="center" class="yiv3845765357MsoNormal" style="background: white; text-align: center;">
<span>
</span><hr width="100%" size="2" align="center">
</div>
</div>
<div id="yiv3845765357yui_3_16_0_1_1432329672044_2430">
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><u><span style="font-size: 7.5pt;">IRS Circular 230 Notice</span></u><span style="font-size: 7.5pt;">: Pursuant to recently
enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by
any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer,
then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances
from an independent tax advisor. </span><span></span></div>
</div>
</div>
<div>
<div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><strong><span style="font-size: 7.5pt;"> </span></strong><span></span></div>
</div>
</div>
<div>
<div>
<div class="yiv3845765357MsoNormal" style="background: white;"><u><span style="font-size: 7.5pt;">Confidentiality Notice</span></u><span style="font-size: 7.5pt;">: This electronic mail
transmission is intended for the use of the individual or entity to which it is addressed and may contain confidential information belonging to the sender which is protected by the attorney-client privilege. If you are not the intended recipient, you are hereby
notified that any disclosure, copying, distribution, or the taking of any action in reliance on the contents of this information is strictly prohibited. If you have received this transmission in error, please notify the sender immediately by e-mail and delete
the original message. Thank you for your cooperation.</span><span></span></div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<div class="yiv3845765357MsoNormal" style="background: white; margin-bottom: 12pt;"><span> </span></div>
</div>
</div>
</div>
</div>
</div></div>
</div>
</div></div><br><br></div> </div> </div> </div></body></html>