LETTER / CORRESPONDENCE TO JUDGE

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                                                                                                            James R. Serritella
                                                                                  T/F: 212-960-8345
                                                                                  jserritella@kandslaw.com


January 27, 2023

VIA NYSCEF

Hon. Joel M. Cohen, J.S.C.
Supreme Court of the State of New York
Commercial Division
60 Centre Street, Courtroom 208
New York, New York 10007

             Re:    Marcus Abrams et al. v. Russell Abrams et al., Index No. 654992/2022

Dear Justice Cohen:

        We represent Petitioners in the above-referenced matter. We write in response to the
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email dated January 27, 2023, from Daniel Singer, Esq. (“Singer”), purportedly on behalf of
Respondents, seeking to extend Respondents’ time to oppose Petitioners’ confirmation of their
arbitration award. Subject to and for the reasons set forth herein, Petitioners will consent to an
extension to F…