BankrollMob Forum

To Creditors of: Duplicate (2007) Inc.

d/b/a Duplicate Poker, Inc.

f/k/a e-pokerusa Inc.

6 East 45th Street - Suite 1801

New York, New York 10017

Dear Creditor:

For nearly 50 years, our firm has developed a national reputation for assisting companies struggling with financial difficulties. Our focus is to either guide the client through a reorganization of operations and a restructuring of debt, or if that is impossible, structure a process to discontinue the company's business, wind down operations and liquidate assets in an expeditious and cost effective manner. Our goal is to facilitate the company through this process in an out of court forum whenever possible. Over the years, we have served in numerous instances as federal and state court receivers and trustees and as independent trustees and fiduciaries in non-court supervised matters.

While Duplicate (2007) Inc. ("Duplicate" or the "Company" operated successfully in the past, the Company has suffered recent losses which have made it impossible to continue operations. Accordingly, after considering its options, the Company decided to discontinue business and liquidate its assets.

Because creditors are often uncomfortable with a company conducting its own liquidation, this is often performed through the vehicle of a trust mortgage for the benefit of all creditors overseen by an independent trustee.

A trust mortgage is a process wherein a company grants a lien on all of its assets to a trustee, who then records a lien on all of the company's assets. This places the trustee in a secured position for the benefit of all of the company's creditors. The trustee functions in a similar manner to that of a trustee under the Bankruptcy Code (the "Code" , liquidating assets for the highest possible amounts at the lowest possible cost.

On October 28, 2008, Duplicate executed a Trust Mortgage (the "Trust" , which granted a security interest in all of the Company's assets to our firm, McTevia & Associates, LLC, as Trustee for the benefit of creditors (the "Trustee" . The Trust provides that a claims process is established so that all creditors are treated equally under the priorities established in liquidations under the Code.

Our primary responsibility as Trustee is to immediately take actions we deem necessary to realize the highest possible dividends to creditors. Our first step after acceptance of the Trust is to notify creditors, institute a claims process, review the Company's books and records, and conduct a liquidation analysis to determine the amount of funds that could be available to creditors. During the early period of this process, an insolvency review will also be conducted to determine if there have been any transfers that could be recovered for the benefit of creditors.

The Trustee oversees or monitors the liquidation, administers a claims process for creditors and pays creditors in the priority established under the Code. The process is extremely time efficient and most estates we have administered over the years are closed within months, as opposed to years in the courts. The process is also extremely cost effective; creditor distributions are paid promptly after all claims have been reconciled and approved by the Trustee. Virtually all of the estates we have administered in this fashion have closed with far less costs than in a bankruptcy.

The Trustee is presently liquidating the Company's assets. According to the books and records of Duplicate, you appear to be a creditor of the Company. Under the terms of the Trust, creditors who wish to share in the proceeds from a liquidation of the Duplicate assets must file a claim with the Trustee for the amount that they claim they are owed by Duplicate.

In order to file your claim, you must first reply to this email notification which will then allow you to complete the below proof of claim form.

[email protected]

You are urged to send your claim to the foregoing email address no later than January 28, 2009. Creditors who do not file a claim by the January 28, 2009 deadline will be unable to share in potential distributions.

Respectfully,



McTevia & Associates, LLC, Trustee

Under a Trust Mortgage Dated October 28, 2008

On Behalf of Creditors of Duplicate (2007) Inc.



VIA EMAIL

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PROOF OF CLAIM



Date:



Name:



Email Address:



Mailing Address:

(address that will be used to mail your share of any distributions)



Deposits:



Winnings:



Bonuses:



Other:



Total Claim Amount:



Social Security or Tax Identification No.