EFTA00998619.pdf

From: Richard Joslin < To: Jeffrey E. <jeevacationggmail.com> Subject: FW: Phaidon Date: Wed, 08 Oct 2014 13:57:41 +0000 am having a pleasant day!! From: Richard Joslin Sent: Wednesday, October 08, 2014 9:57 AM To: 'Thomas Turrin'; Abel Goce; Brett Larsen Cc: lawrence delson Subject: Phaidon BJAV 8865 Principal bus code/activity should match 1065 filed BJAV K-1 attachment not the K-1 filed with IRS 8858 General comment: why is tax expense in "other income" Phaidon Press SARL — country and date duplicated — pls remove Phaidon Press PTY — Australia (not Austria) Phaidon Press PTY — try to add info so there is no truncation of address Phaidon Press Lrd SARL — inconsistent grouping of P&L items vs reporting on other 8858 Phaidon Verlag —there is a weird character in the address Phaidon Verlag — inconsistent grouping of P&L items vs reporting on other 8858 Phaidon Press Ltd — add EIN of JMWT Ltd to page 1 Phaidon Press Ltd — why is Sch G - Quest 3 answered "No"? JMWT Acquisition LLP — it is a LLP not an LP (pls check Form 8832) JMWT Acquisition LLP — country/ date disregarded/ principal activity / direct owner/ income statement should be filled in JMWT Acquisition LLP — Sch G — why are questions related to dual consolidated losses completed? CFC does not own the disregarded entity so not clear why boxes answered Where is 8858 fo Swiss entity? Where is foreign disclosure for Phaidon Press KK (Japanese per se entity)? Does not look like there was a filing for this entity in 2012. JMWT Topco — address incorrect JMWT Topco — delete duplication of activity — should change to "holding company" JMWT Topco — why leave P&L section blank? (Balance sheet changed year over year.) JMWT Midco — address incorrect JMWT Midco — why leave P&L section blank? (Balance sheet changed year over year.) 5471 —JMWT Ltd Why not category 2 filer as well? Incomplete percentage ownership —pls revise Misspelled "holding" in Business activity EFTA00998619 Why was address not changed like all other filings? Sch H blank? Statement 67 — incorrect SSN for Leon Black Statement 67 — Debra SSN for Debra Black Statement 68 — address not changed — given that all the trusts are grantor — please change to make clear that the trusts are grantor to LDB. Richard Joslin CFO Elysium Management LLC 445 Park Ave Ste. 1401 New York, NY 10022 (w) (c) (f) EFTA00998620