April 10, 2014
							Claude Simon

Abby Setareh
The Setareh Family Limited Partnership
254 Fifth Avenue
New York, NY  10001

RE: Yours of April 1, 2014
							
Dear Mr. Setareh:

Your letter of April 1 is inaccurate on virtually every count.

First, I did not acknowledge any taxes are due. I don't know what taxes you think you could be due since I paid your last tax bill and have never received a breakdown showing how any more taxes could be due. If you somehow think taxes are due, send a breakdown and your alleged justification.

As for the chandeliers they were removed under exigent circumstances by a licensed NYS electrician who declared them unsafe. Their condition is partially disassembled. They are at the premises and remain the property of the landlord as is. The representation in your letter that I agreed to restore and install them within 2 weeks is ludicrous.

I am advised by counsel that we have claims against you for theft of services, storage and loss of income.  As you know, we were out of possession, and our business essentially shut down, because of your fire violations that caused the fire department to shut the building down. You also stored your possessions in our space for 19 months. The theft of services was because you repeatedly called upon an employee of my company to do your building management functions without my permission while on company time.

You also borrowed 5 moving dollies from us which were not returned.

Last, there was no refuse left at the premises for which any fee could be charged. I have the pictures,

____________________
Claude Simon