MEMO

TO: Mr. Brian Bofenkamp

Washington Mutual

12120 North Division, Suite “A”

Spokane 99218

WASHINGTON STATE, USA

FROM: Paul Andrew Mitchell, B.A., M.S.

c/o Forwarding Agent

UPS PMB #332

501 West Broadway, Suite “A”

San Diego 92101

CALIFORNIA, USA

DATE: April 21, 2003 A.D.

SUBJECT: account levy, policies and practices

Greetings Mr. Bofenkamp:

We have been retained to compare the current policies and practices of leading American banks, savings and loans, credit unions and brokerage firms, in order to determine the best place to open, maintain and protect a large holding account for a major investor.

We are writing to request that you kindly clarify your current policy and practice whenever the Internal Revenue Service (“IRS”) wishes to levy a bank account without a WARRANT OF DISTRAINT (court ORDER).

Do you, or do you not presently require IRS agents to present such a WARRANT OF DISTRAINT before honoring levies of customer accounts at your brokerage?

Also, have your policies and practices changed at any time during the previous 10 years? If so, how have they changed, and why have they changed?

We are asking these latter questions because we wish to make an objective assessment of the stability of funds that would be deposited into accounts entrusted to your care by our investor client.

Please reply in writing to the mailing location shown above. Thank you for your consideration.

Sincerely yours,

/s/ Paul Andrew Mitchell

Paul Andrew Mitchell, B.A., M.S.

Private Attorney General, 18 U.S.C. 1964(a)

http://www.supremelaw.org/decs/agency/private.attorney.general.htm