ELDER, GAFFEY P.C. CERTIFIED PUBLIC ACCOUNTANTS MIL Fyifa D1 i-i SUMMIT PLACE. 420 LAKESIDE AVEN MARLBOROUGH, MA 01752 tsoai 485-600! non or ELDER FAX (503} 485-GIBQ . HICHEPU GAFFET ?1 MR ?3 A ?09 HAPPY Fl. FAME. JR. JACK natural: or? COURSEL JOSEPH DE FRANCO JATNE EIGHTH March 9, soot Mr. Ramses Owens Mossack Fonseca 3r. Co. Arango-Otillac Bldg. 54th Street PD. Box 0832-0886, WIFE. Panama Republic of Panama Dear Ramses: Mr. Harald Joachim son def Gotta has been a client of this accounting ?rm since 1990, and he is known to us as a very reputable and honorable business person in North America. Mr. von der Goltz is dedicated right now to the administration and management of capital venture ?rnds, being very successful in Boston. Our long relationship with Mr. von der Goltz and all the information we have about his a??airs show that he is a good businessman with fully correct transactions. Please feel free to contact me if you should need anything further. Sincerely, Fi?/Xena RJijr