Mary Lou Woo, Steven Guttman Claims and Settlement Offer

Bobby N. Harmon, CPCU, ARM

August 10, 2005

VIA facsimile @ (808) 529-7177

and e-mail: sguttman@kdubm.com

Mr. Steven Guttman, Esq.

Kessner Duca Umebayashi Bain & Matsunaga

220 South King Street, 19^th Floor

Honolulu, HI 96813

RE: Claims Notice Against Mary Lou Woo and Steven Guttman, Esq., et al.

Bankruptcy Case No. 99-04339

Dear Mr. Guttman:

This is to inform you that I have not received a response to my Notice of Claim letter dated February 28, 2005, against Trustee Mary Lou Woo, you and your law firm, Kessner Duca Umebayashi Bain & Matsunaga. That letter also contained a Settlement Offer for all claims, which I had requested that you forward to your undisclosed professional liability insurance carriers.

A copy of that letter, and additional information regarding these new claims, can be found at the following World Wide Web addresses:

www.the-catbird-seat.net/Claim-Woo-2-28-5.htm

www.the-catbird-seat.net/Claims-By-Harmon.htm

www.the-catbird-seat.net/Claims-Branch-Mary-Lou-Woo.htm

www.the-catbird-seat.net/Claims-Branch-Kessner-Duca.htm

Again, I would remind you that these are NEW CLAIMS against various parties which were not resolved by the original Settlement Agreement in Case No. 99-04339, or in the subsequent arbitration proceedings; therefore, I am still expecting responses to my settlement offers from your respective professional liability insurance carriers in order that we can begin settlement discussions for these long-outstanding claims.

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)

Matt Tsukazaki, Esq., Torkildson Katz Fonseca Jaffe Moore & Hetherington

(via e-mail: mat@torkildson.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)

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

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

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: