HARMON'S RESPONSE TO TORKILDSON, KATZ

Bobby N. Harmon, CPCU, ARM

August 9, 2005

VIA fax @ 808-523-6001

e-mail: mat@torkildson.com

Matt A. Tsukazaki, Esq.

Torkildson Katz Fonseca Jaffe Moore & Hetherington

AmFac Tower, Floor 15

700 Bishop Street

Honolulu, HI 96813

RE: Kamehameha Schools - IRS Forms W-2 and 1099-R for Year 2000.

Dear Mr. Tsukazaki:

This is to advise you that I have not yet received a response to my letter addressed to you dated January 25, 2005, in which I again requested that Kamehameha Schools issue the long overdue IRS Forms W-2 and 1099-R for Year 2000 for the settlement proceeds from my RICO lawsuit against the former trustees of Bishop Estate, John Mullen & Co., your law firm, and others.

A copy of this letter can be found at the following World Wide Web address:

www.the-catbird-seat.net/Claim-Tsukazaki-1-25-5.htm

Due to the current lawsuit in federal court, CV05-00030 - Woo vs. Harmon, it is urgent and imperative that you, Kamehameha Schools, or your respective professional liability insurance carriers, respond to this letter immediately.

Very truly yours,

Bobby N. Harmon, CPCU, ARM

cc: Dee Jay Mailer, CEO, Kamehameha Schools (via fax @ 808-523-6313)

Edwina Clarke, President, P&C Insurance Company, Inc.

c/o Alison Quinlivan, Marsh Management Services, Inc.

(via fax @ 808-585-3513 and Email: alison.quinlivan@marsh.com)

Janet Hughes, Internal Revenue Service (via fax @ 303-844-3596)

Billy Beaver, Pension & Welfare Benefit Admin. (via fax @ 626-229-1098)

Michael H.C. Chun, Asst U.S. Attorney, District of Hawaii

(via e-mail: mike.chun@usdoj.gov)

Mark Bennett, Attorney General, State of Hawaii

(via fax @ 808- 586-1239 and e-mail: hawaiiag@hawaii.gov )

Lawrence Goya, Deputy Attorney General (via e-mail: hawaiiag@hawaii.gov)

Hugh Jones, Deputy Attorney General (via fax @ 808-586-1477)

J.P. Schmidt, Hawaii Insurance Commissioner (via fax @ 808-586-2806)

Michael G. Cherkasky, President/CEO, Marsh & McLennan Companies, Inc.

(via fax @ 212-345-4838)

John D. Finnegan, President/CEO, The Chubb Corporation

(via fax @ 908-903-2027 and Email: info@chubb.com)

William K. Slate II, President/CEO, American Arbitration Association

(via fax @ 212-716-5905 and Email: Websitemail@adr.org)

Mark Appel, Sr V.P., International Centre for Dispute Resolution

(via e-mail: AppelM@adr.org)

Harry Kaminsky, Vice President, Neutrals’ Services, Phoenix, AZ

(via e-mail: KaminskyH@adr.org)

James B. Farris, Senior Case Manager, American Arbitration Association

(via fax @ 559-490-1919 and e-mail: Farrisj@adr.org)

Mary Lou Woo, c/o Steven Guttman, Kessner Duca Umebayashi, et al.

(via fax @ 808-529-7177 and e-mail: sguttman@kdubm.com)

Kobi Gibbs, ALPS, Claims Administrator for Bradley Tamm and Greg Dunn

(via fax @ 406-728-7416)

Lyn Flanigan Anzai, Hawaii State Bar Association

(via e-mail: lanzai@hsba.org)

Susan Tius, Esq., Rush Moore LLP (via fax @ 808-521-0597)

Gerard Jervis, Lokelani Lindsey, Henry Peters, Oswald Stender, and Richard Wong, c/o Kenneth Hipp, Esq., Marr Hipp Jones & Pepper

(via fax @ 808-536-6700)

Jeffrey H.K. Sia, Esq., Ayabe Chong Nishimoto Sia & Nakamura

(via fax @ 808-526-3491)

Lissa H. Andrews, Esq., Rush Moore LLP

Atty for Federal Insurance Co, in CV99-00304-DAE (The RICO lawsuit)

(via fax @ 8-8-521-0597 and Email: landrews@rmhawaii.com)

Mike Coulter, Deputy Managing Director, Aon Insurance Managers
(via fax @ 808-540-4301 and e-mail: mike_coulter@agl.aon.com)

Colbert Matsumoto, CEO, Island Insurance Co.
(via fax @ 808-564-8456)

PricewaterhouseCoopers, c/o Warren Price III, Esq.

(via fax @ 808-533-0549)

Terry Mullen, CEO/Pres., John Mullen & Co.
(via fax @ 808-531-0053)

Additional References: