Nanci Meek (760) 413-5660 March 9, 2009 Michael Gould c/o Michael Gould Accountancy 471 Nickerson Drive

Paso Robles CA 93446 RETURN RECEIPT REQUESTED Dear Mr. Gould: This letter will serve to confirm to interested and involved parties, Circuit Court of the First Circuit in Hawaii and Internal Revenue Service included, I have attempted to contact you and your offices over the course of the years 2004 – present regarding the matter of the Elvin R Meek 1996 Trust with little or no response. This matter has been protracted and costly in terms of economics and time. I can understand wanting to apparently distance yourself from this case, but despite your comments advising you “have nothing to do with this matter” and for me to lose your “f---king number” and “not to call you again”., you are the CPA of record regarding the preparation of my father’s tax returns prior to and after his death, the audit performed in 2007 by the Internal Revenue Service which encompassed the returns filed for 2003-2006. Several questions have arisen that myself and the courts would like clarified. It is my hope you will respond to this letter professionally and timely and without the need for legal intervention. The following are documents I am formally requesting from you: 1. 2. 3. Copies of any and all statements and costs relative to Michael Gould Accountancy in Paso Robles California from July 2003 to present with respect to the Elvin R Meek 1996 Trust. Clarification as to the 2007 and 2008 tax returns, will you be preparing those? Status of the QDOT naming Michael Gould as co-trustee in the Petition for Reformation of Trust Agreement filed August 19, 2004, and set for hearing on September 21, 2004, after the Rialto property had been sold.

Very truly yours, Nanci Meek Beneficiary Elvin R Meek 1996 Trust (760) 413-5660 /nm Cc: IRS Robert Jones, Esq., California Counsel for Elizabeth Meek Rhonda Griswold, Esq., Hawaii Counsel for Elizabeth Meek Penny Tong, Esq. Counsel for Bank of Hawaii ERM Trust File Attach: Petition for Reformation of Trust filed 8-18-04 /Ltr to Robert “Grigger” Jones 2-25-09