PIERCE, ATWOOD, SCRIBNER,

ALLEN, SMITH & LANCASTER

ATTORNEYS AT LAW

ONE MONUMENT SQUARE PORTLAND. MAINE 04101-I 110

2O7/773-44I I FAX 207/773-3419

Peter C. Fessenden, Esq.

20 Federal Street

P.O. Box 694

Brunswick, ME 04011-0694

Re: Catherine Duffy Petit, et al. V. Key Bank of Maine

Dear Peter:

As you requested, you will find enclosed the package of financial documents attested to by Ed Simpson. I look forward to receiving a copy of your interim report to the Bankruptcy Court. In the event you file a claim against Mr. Simpson, I would appreciate receiving a copy of that as well.

enclosure