EXHIBIT 15

Office of Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 dmwfw@verizon.net

December 10, 2012

Statement for November 2012

Time and expenses per 8.b.i of the Stipulation and Order: Dennis M. Walsh 136.4 hours at $300 per hour (Detail attached; $15,920 of the $40,920 will not be billed) Expenses: BDO Mintz Levin Total Make check payable to The Law Office of Dennis M. Walsh ***** Time and expenses per 8.b.ii of the Stipulation and Order: Richard V. Roth (See attached invoice) (Make check payable to Roth Forensic Accounting, P.C.) $6,953.98 (See attached invoice) (See attached invoice) $20,000.00 $21,754.17 $66,754.17 $40,920.00 $25,000.00

Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.

Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 646.553.1357 dmwfw@verizon.net

January 4, 2013 Statement for December 2012 Compensation and expenses per 8.b.i of the Stipulation and Order: Compensation: Dennis M. Walsh 123.3 hours at $300 per hour (Detail attached; $5,000 of the $36,990 will not be billed) The offices EIN is Walsh Expenses: BDO (See attached invoice) $20,000.00 $36,990.00 $31,990.00

. Please make the check payable to The Law Office of Dennis M.

Please make the check with memo notation Acct. 0157160 / Inv. 000329945 payable to BDO and mail the check directly to: BDO P.O. Box 642743 Pittsburgh, PA 15264-2743 Mintz Levin (See attached invoice) $12,074.40

Please make the check with memo notation Matter 41405-001 / Inv. 8650969 payable to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. and mail the check directly to: Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. P.O. Box 4539 Boston, MA 02212-4539 Cornerstone Investigations, LLC (See attached invoice) $1,218.63

The firms EIN is . Please make the check with memo notation Matter 1018-02/Inv. No. 141 payable to Cornerstone Investigations, LLC and mail the check directly to: Cornerstone Investigations, LLC c/o Meryl P. Kaye 223 E. 85th Street, #15 New York, NY 10028 Compensation and expenses per 8.b.ii of the Stipulation and Order: Richard V. Roth (See attached invoice) (Please make the check payable to Roth Forensic Accounting, P.C.) $8,197.74

Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.

Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 646.553.1357 dmwfw@verizon.net

February 22, 2013 Statement for January 2013 Compensation and expenses per 8.b.i of the Stipulation and Order: Compensation: Dennis M. Walsh (Detail attached) 119.1 hours at $300 per hour $35,730.00

Please make the check payable to The Law Office of Dennis M. Walsh Expenses: The J. Mitchell Company, LLC (See attached invoice) $15,000.00

The firms EIN is . Please make the check with memo notation NYCDCC / Inv. #1 payable to The J. Mitchell Company, LLC and give the check to Jack Mitchell or mail the check directly to: Jack Mitchell 1037 Carroll Street Brooklyn, NY 11225 Mintz Levin (See attached invoice) $13,028.34

Please make the check with memo notation Matter 41405-001 / Inv. 8654600 payable to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. and mail the check directly to: Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. P.O. Box 4539 Boston, MA 02212-4539 Guidepost Solutions, LLC (See attached invoice) $2,878.39

Please make the check with memo notation Contract # 01-0743-01-13/Inv. No. 10072 payable to Guidepost Solutions, LLC and mail the check directly to: Guidepost Solutions, LLC 415 Madison Avenue, 11th Floor New York, NY 10017
Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.

Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 646.553.1357 dmwfw@verizon.net

March 20, 2013 Statement for February 2013 Compensation and expenses per 8.b.i of the Stipulation and Order: Compensation: Dennis M. Walsh (Detail attached) 106.6 hours at $300 per hour $31,980.00

Please make the check payable to The Law Office of Dennis M. Walsh and hold for pickup. Expenses: The J. Mitchell Company, LLC (See attached invoice) $15,000.00

Please make the check payable to The J. Mitchell Company, LLC and give the check to Jack Mitchell in the RO Office. Mintz Levin (See attached invoice) $11,655.69

Please make the check with memo notation Matter 41405-001 / Inv. 8658191 payable to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. and leave the check with me, Jack Mitchell or Bridget Rohde in the RO Office. Guidepost Solutions, LLC (Invoice pending)

The invoice for Guidepost Solutions will be submitted separately, in a supplement to this statement. Compensation and expenses per 8.b.ii of the Stipulation and Order: The Truxillo Firm, PLLC (Bridget Truxillo, Esq.) $8,000.00

Please make the check payable to The Truxillo Firm, PLLC and leave the check with me, Jack Mitchell or Bridget Truxillo in the RO Office.
Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement (or supplemental statement) within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.

Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 646.553.1357 dmwfw@verizon.net

March 28, 2013 Supplemental Statement for February 2013 Expense: Guidepost Solutions, LLC (Invoice attached) $15,991.02

Please make the check payable to Guidepost Solutions, LLC, 415 Madison Avenue, 11th Floor, New York, NY 10017.
Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement (or supplemental statement) within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.

Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 646.553.1357 dmwfw@verizon.net

April 11, 2013 Statement for March 2013 Compensation and expenses per 8.b.i of the Stipulation and Order: Compensation: Dennis M. Walsh 109.7 hours at $300 per hour (Detail attached; 10% of the total will not be billed) $32,910.00 $29,619.00

Please make the check payable to The Law Office of Dennis M. Walsh and hold for pickup. Expenses: The J. Mitchell Company, LLC (See attached invoice) $15,000.00

Please make the check payable to The J. Mitchell Company, LLC and give the check to Jack Mitchell in the RO Office. Mintz Levin (See attached invoice) $23,210.50

Please make the check with memo notation Matter 41405-001 / Inv. 8661898 payable to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. and mail the check to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., P.O. Box 4539, Boston, MA 02212-4539. Guidepost Solutions, LLC (See attached invoice) $11,513.54

Please make the check with memo notation Invoice 10781 payable to Guidepost Solutions, LLC and mail it to Guidepost Solutions, LLC, 415 Madison Avenue, 11th Floor, New York, NY 10017. Compensation and expenses per 8.b.ii of the Stipulation and Order: The Truxillo Firm, PLLC (Bridget Truxillo, Esq., see attached invoice) $8,000.00

Please make the check payable to The Truxillo Firm, PLLC and leave the check with me, Jack Mitchell or Bridget Truxillo in the RO Office.
Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement (or supplemental statement) within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.

Dennis M. Walsh The Review Officer 90 Civil 5722 (SDNY)

The Law Office of Dennis M. Walsh 415 Madison Avenue, 11th Floor New York, NY 10017 646.553.1357 dmwfw@verizon.net

May 16, 2013 Statement for April 2013 Compensation and expenses per 8.b.i of the Stipulation and Order: Compensation: Dennis M. Walsh 122.2 hours at $300 per hour (Detail attached; 15% of the total will not be billed) $36,660.00 $31,140.39

Please make the check payable to The Law Office of Dennis M. Walsh and hold for pickup. Expenses: The J. Mitchell Company, LLC (See attached invoice) $15,000.00

Please make the check payable to The J. Mitchell Company, LLC and give the check to Jack Mitchell in the RO Office. Mintz Levin (See attached invoice) $18,838.85

Please make the check with memo notation Matter 41405-001 / Inv. 8665448 payable to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. and mail the check to Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., P.O. Box 4539, Boston, MA 02212-4539. Guidepost Solutions, LLC (See attached invoice) $20,020.76

Please make the check with memo notation Invoice 11114 payable to Guidepost Solutions, LLC and mail it to Guidepost Solutions, LLC, 415 Madison Avenue, 11th Floor, New York, NY 10017. Compensation and expenses per 8.b.ii of the Stipulation and Order: The Truxillo Firm, PLLC (Bridget Truxillo, Esq., see attached invoice) $8,000.00

Please make the check payable to The Truxillo Firm, PLLC and leave the check with me, Jack Mitchell or Bridget Truxillo in the RO Office.
Pursuant to Paragraph 8.b.iv of the Stipulation and Order entered in this matter on June 3, 2010, the District Council must pay the total amounts specified in this statement (or supplemental statement) within twenty days of receipt. Failure to timely pay the amount specified is a breach of the Stipulation and Order and may be punishable as contempt of court. The contents of this statement are strictly confidential and may not be used or viewed by or forwarded to any person who is not required to see it.