UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK JT]DGE FORREST Plaintiff,

-against-

THE CITY OF NEW YORK,

.4W',$'ft9ffi
COMPLAINT

ISLAND SMOKES LLC, dlbla ISLAND

SMOKES, ISLAND SMOKES III LLC, d/biA ISLAND SMOKES, AMY R. BIAGI, PAT DONNELLY, NICHOLAS

CARANNANTE, JOHN J. KIMBALL, KENNETH J. LACRECCI, NADIA O. YIZUF.TA, ZENGHUA WANG

and John Does 1-25, owners or employees of entities doing business under the trade name "Island Smokes,"

Defendants.

i,; .! '1 /t. illi1

x
Plaintiff the City of New York (the "City"), Uli-t,

i'=i?r'

'h*"',f"-.''

e' r{

f*rirl

Michael A. Cardozo,

Corporation Counsel of the City of New York, respectfully alleges, with knowledge of its own
actions and on information and belief as to the actions of others, as follows

Nature of the Action

1.

This is a civil action for injunctive relief, damages and penalties, brought

pursuant to the Contraband Cigarette Trafficking Act, 18 U.S.C. 234I et seq. ("CCTA"), the Cigarette Marketing Standards Act, N.Y. Tax L. $ 483 et seq. ("CMSA") and for abatement of a

common law public nuisance.

2.

The defendants are owners and/or operators of

businesses that

manufacture, possess, advertise, offer to sell, sell and/or distribute cigarettes to the public, in

violation of numerous federal, state and local laws governing cigalette taxation and fire safety.

3.

Defendants sell loose tobacco and pre-formed cigarette paper tubes with

attached filters and provide customers

with access to, instruction on and

assistance with

defendants' machines that rapidly produce finished cigarettes.

4.

Defendants engage

in transactions with

cigarettes

in New York City

without paying New York State and New York City cigarette excise taxes, without affixing New York State or New York City tax stamps to cigarette packages, and without complying with laws
requiring that all cigarettes sold in New York State be "fire-safe."

5.

The City seeks in this action: (i) to enjoin, under the CCTA, the CMSA

and the common law, defendants' shipment, transport, receipt, possession, advertising, sale, offering for sale and/or distribution of unstamped cigarettes in New York City; (ii) to recover
statutory penalties under the CCTA; and

(iii) to recover

damages under the CCTA and the

CMSA, equal to the amount of each $15 New York City tax stamp that should have been affixed
to each carton of unstamped cigarettes that defendants shipped, transported, received, possessed,
sold, distributed or purchased in the City; and (iv) to recover attorneys' fees under the CMSA.

PARTIES

6. 1.

Plaintiff the City of New York (the "City") is a municipal corporation

organized under the laws of the State of New York.

Defendant Island Smokes LLC

is a limited liability company formed

under the laws of the State of New York, doing business as "Island Smokes," with a principal
place of business at 15 Brower Court, Staten Island, N.Y. 10308.

8.

Defendant Island Smokes

III LLC ("Island Smokes III") is a jmited

as

liability company formed under the laws of the State of New York, also doing business

"Island Smokes," with a principa place of business aT 116 Eldridge Street, New York, N.Y.
10002.

-2-

9. 10.

Defendant Amy R. Biagi is the President of Island Smokes LLC and

resident of the State of New York, residing at 18 Myrtle Court, Staten Island, N.Y, 10310. Defendant Nicholas Carannante is a principal of Island Smokes LLC and
a

resident of the State of New Jersey, residing at 127 Mountain Lake Rd, Little Egg Harbor Twp,

NJ 08087-3702.

11. 12. 13.

Defendant Pat Donnelly

is a principal of Island

Smokes

LLC and a

resident of the State of New Jersey.

Defendant John J. Kimball

is a principal of Island Smokes LLC and a

resident of the State of New York, residing at 165 Byrne Ave., Staten Island, NY 10314-4406.

Defendant Kenneth J. Lacrecci

is a manager of Island Smokes LLC's

Staten Island location and a resident

Staten Island,

of the State of New York, residing at 18 Myrtle Court,

N.Y. 10310.

14.
resident

Defendant Nadia O. Vizueta is a principal of Island Smokes LLC and

of the State of New 15. 16.

Jersey, residing

at

300 Constitution Ave., Apt 152,

Bayonne, NJ 07002-5074.

Defendant Zenghua

'Wang

is a principal of Island Smokes III LLC and

resident of the State of New York, residing ar2lHoward St., Apt

l, New York, NY 10013-3136.

John Does 7-25 are individuals who do business under the nme "Island

Smokes" and/or are principals of Isand Smokes LLC or Island Smokes III and/or are licensed by

or otherwise affiliated with Island Smokes LLC or Island Smokes III, or any other New York

limited liability company with "Island Smokes" in its name. The identities of John Does
are unknown to the

1-25

City at this time. This complaint will be amended to provide the true

names

if

and when those individuals are identified.

JURISDICTION AND VENUE

17. 18.

The Court has jurisdiction over the subject matter of this action pursuant

to 18 U.S.C. 2346 (b), 28 U.S.C. $ 1331 and28 U.S.C. $ 1367.

Venue is proper in the Southern District of New York under 28 U.S.C,

$ 1391 (b), because a substantial part of the events and omissions giving rise to the claims
occurred in this district.

BACKGROUND
Cigarette Taxation and Regulation in New York

19.

The State and City of New York each impose an excise tax on cigarettes;

imposition and collection of the tax are accomplished by either of two methods.

A tax is

imposed on all cigarettes possessed for sale in the State and the City by New York State Tax

Law ("N.Y. Tax L.") $ 471 and/or the Administrative Code of the City of New York ("Admin.
Code") $ 11-1302(aX1), with exceptions not relevant to this complaint.

20.

A tax is also imposed on all cigarettes "used" in the State or the City by

N.Y. Tax L. g 47l-a and/or Admin. Code $ l1-I302(a)(1), with exceptions not relevant to this complaint. The "use" of cigarettes is "any exercise of a right or power, actual or consttuctive,
and shall include but is not limited to the receipt, storage, or any keeping or retention for any length of time, but shall not include possession for sale by a dealer." Admin. Code $ 11-1301 (4); see a/so N.Y. Tax L. $ 471-a.

21.

Under State and City law,

"[i]t

shall be presumed that all sales or uses ...

are subject to tax until the contrary is established, and the burden of proof that a sale or Lse is not

taxable hereunder shall be upon the vendor or the purchaser." Admin. Code I l-1302 (d); see
a/so N.Y. Tax L. 471.

4-

22.

As to the tax on possession for sale, State and City law each require that

cigarette tax stamp be affixed to every package of cigarettes possessed for sale in the State or

City (with exceptions not relevant to this complaint). All cigarettes possessed for sale must bear tax stamps as evidence that the cigarette excise tax has been pre-paid. N.Y. Tax L. 9 411;20 N.Y.C.R.R.$ 76.1(aXl); Admin. Code $ Il-302(.

23.

As to the tax on use, within twenty-four hours after liability for the tax on

the use of cigarettes accrues, each person liable for the tax shall file with the New York City
Commissioner of Finance a return, together with a remittance of the tax shown to be due thereon.

Admin. Code $ ll-1302.

24. At all times relevant to this complaint,

the New York City excise tax on

the sale or use of cigarettes has been $1.50 per pack of 20 cigarettes or $15.00 per carton of 200 cigarettes and the State excise tax was 542.50 per carton of 200 cigarettes.

25.

New York Executive Law 156-c requires all cigarettes sold in the State to

be certified as in compliance with the New York fire safety standards that are promulgated in 19

N.Y.C.R.R. S 429.1 ("fire-safe cigarettes") and to be marked to indicate that the cigarettes
comply with those standards. 19 N.Y.C.R.R. $ a29.8 (a).

The Contraband Cigarette Traffcking Act

26.

Pursuant to the CCTA, with exceptions not relevant to this complaint,

"it

is unlawful for any person knowingly to ship, transport, teceive, possess, sell, distribute or
purchase 'contraband cigarettes'...." 18 U.S.C. 2342.

21.

"Contraband cigarettes" are defined as 10,000 or more cigarettes (50

cartons) that are present

in a jurisdiction
if

and bear no evidence

of the payment of

the

jurisdiction's State or ocal cigarette taxes,

the State or local government uses tax stamps to

evidence payment of cigarette taxes. l8 U.S.C. 2341(2).

28.

Accordingly, it is unlawful under the CCTA for any person knowingly to

ship, transport, receive, possess, sell, distribute or purchase 10,000 or more unstamped cigarettes

in a state or locality that requires tax payments to be evidenced through cigarette tax

stamps.

There is no reqirement that the shipment, transport, receipt, possession, sale, distribution or
purchase of the 10,000 unstamped cigarettes occur in a single transaction, as opposed to multiple

transactions.

The Cigarette Marketing Standards Act

29.

Pursuant to the New York CMSA,

it is unlawful, with the intent to avoid

the collection or paying over of cigarette excise taxes, to advertise, offer to sell, or sell cigarettes
at less than what the CMSA defines as the "cost of a retail dealer." N.Y. L. Tax $ a8a (a) (1).

30.

The "cost to a retail dealer," as defined by the CMSA, includes "the full

face value of any stamps which may be required by

law." NY Tax L. $ 483 (a) (1) and $ 483 (b)

(3) (A).

3L 32.

At all times relevant to this complaint, the defendants

have been "retail

dealers" of cigarettes within the meaning of the CMSA. N.Y. Tax L. $ 484 (a) (4).

Accordingly, as required by N.Y. Tax L. S$ 471, 41|-a and Admin. Code

possessed

$ 11-1302,the cigarettes used or

for sale by defendants should have included within

their price "the full face value of any stamps which may be required by law," i.., $58.50, the
combined price of the City and State tax stamps required to be affixed to a carton of cigarettes.

33.

A retail dealer's advertisement of, offer to sell or actual

sale

of cigarettes
the

at a price less than cost of the retail dealer, is "prima facie evidence of intent to avoid
collection or paying over of such taxes as may be required by law." NY Tax L. $ 484 (6).

Common Law Public Nuisance

34. A common law public nuisance is created by conduct that unreasonably

and substantially interferes with rights common to the general public, with commerce and the

quality of daily life and which endangers the property, health and safety of large numbers of
people.

FACTS Island Smokes

35.

The New York City Department of Consumer Affairs ("DCA") licenses

cigarette retailers, defined as any person, other than a wholesale dealer, engaged cigarettes. Admin. Code $ 2O-20I.

in

selling

36.
License No. 1383624.

Island Smokes LLC applied for and was issued DCA Cigarette Retailer

31.
License No.1399672.

Island Smokes

III LLC

applied for and was issued DCA Cigarette Retailer

38.

Island Smokes LLC's advertising states that:

a.

It is "the first full service natural and discount cigarette shop in the
tri-state aea."

b
c. d

It offers "All-Natural Cigarettes Only $39.95" It offers "Cartons of All-Natural Cigarettes Starting at $39.95"

It offers "Only $3.95 Per Pack 2OO cigareltes"; "All major brands" "'We have all varieties" "Full Flavor, Menthol, Lites and
Ultralites."

39.

Island Smokes III's advertising, an example of which is replicated below,

states in English and Chinese that

a

It

sels carton"

"all natural cigarettes," for which it

7

charges "$29.95 per

b.

It sells at $29.95 "per carton" ("200 cigarettes or

10 pack")

Grrnd Opening

ctuffil,lle !!
Srnokes
t ar'

Free

XH

J{\

,.

fll

x#

H \fgtu E
Qny

fi)

9z3,Fr;
40.

%,0 Prtr tnfou

s29

"
il.l-1,

lslandsmtkes,Gorn
Na chlnlcpli oddd to popit t lob'rio/lnquko ol loroon

trX'liA{rlFILS B/htl

On or about April 29, 2071, investigators from the New York City
15

Sheriff's Office, Division of Tax Enforcement, entered Island Smokes LLC's location at
Brower Court, Staten Island,

N.Y.

The Sheriff's investigators were informed of an ongoing

"sale," in which a cafton of cigarettes could be purchased for $32.50 "aftel taxes," an apparent
reference

to sales tax only. The Island Smokes

salesperson offered, and the investigators

purchased, two cartons of cigarettes for $60.

41.

The investigators paid for and were furnished with loose tobacco

and

empty cigarette tubes (cigarette-sized paper cylinders to which filters were attached), taken to
machines located

in the store and instructed in how to use the machines to make a completed

cigarette. The machines filled the tubes with the tobacco, one by one, eventually producing two
cartons of 200 cigarettes each.

-8-

42.

The investigators departed the store with two caftons of cigarettes, to

which New York City or New York State tax stamps were not affixed and which contained no
markings certifying the cigarettes as fire-safe.

43.
Smokes

On or about October

2I,

2011, Sheriff's investigators entered Island

LLC's location at 15 Brower Court, Staten Island, New York and were informed that the

price for one carton of cigarettes was 532.51

. The investigators agreed to the purchase

and were

again provided with loose tobacco, cigarette tubes and access to a machine to assemble the
cigarettes.

44.
using the machines to

The investigators were not required to pay for the cigarettes until after

fill

the cigarette tubes with tobacco to produce completed cigarettes.

45.

The investigators departed the store with one carton of cigarettes, which

was not affixed with New York City or New York State tax stamps and which contained no markings certifying the cigarettes as fire-safe.

46. The Sheriff's investigators observed approximately 28 individuals

entering the store located at 15 Brower Court in the course of 3 hours, most of whom emerged

with at least one cafion of cigarettes.

41.

On or about October 28,2011, a Sheriff's investigator returned to Island

Smokes's LLC's 15 Bower Court location, purchasing cigarette tubes and tobacco sufficient for

one carton

of

cigarettes, paying $38.01 before being brought

to the machines to make the

finished cigarettes. A store employee assisted the investigator in making the cigarettes.

48.

The investigator departed the store with one carton of cigarettes, which

was not affixed with New York City or New York State tax stamps and which contained no markings certifying the cigarettes as fire-safe.

49.
Smokes

On or about October 28,2011, a Sheriff's investigator entered Island

St., New York, N.Y. 10002, and was offered
an

III LLC, located at 116 Eldridge

introductory price of $29.99, $32.50 with sales tax, for 200 cigarette tubes and loose tobacco sufficient for a carton of cigarettes.

store employee assisted the investigator in making

approximately 60 cigarettes. The investigator was not required to pay for the cigarettes until
after making a carton's-worth (200) of cigarettes.

50.

The investigator departed the store with one carton of cigarettes which

was not affixed with New York City or New York State tax stamps and which contained no markings certifying the cigarettes as fire-safe.

51.

On or about October 31,2071, a Sheriff's investigator entered Island

Smokes trI LLC's location at 116 Eldridge Street location and purchased 200 cigarette tubes and

tobacco sufficient

for a carton of cigarettes. A store employee

assisted the investigator in

producing approximately 20 cigarettes. The investigator was not required to pay until after
completing the carton of cigarettes.

52.

The investigator departed the store with one carton of cigarettes, which

was not affixed with New York City or New York State tax stamps and which contained no
markings certifying the cigarettes as fire-safe.

53.
to

In responding to a communication from the City requesting Island Smokes

cease operations, Island Smokes

LLC denied selling or manufacturing cigarettes,

instead

describing itself as "facilitat[ing] a 'roll your own' business operation."

54. A recent news article quotes Island Smokes's attorney as stating that
Island Smokes plans to expand into all five boroughs of New York City "imminently." Records

of corporate filings in New York show that, in addition to Island Smokes LLC and Island

l0-

Smokes

III LLC, limited liability companies have been registered under the names "Island
LLC," "Island Smokes

Smokes Distribution Smokes

Smokes

Il LLC," "Island Smokes VIII

LLC," "Island

XIII LLC," "Island Smokes XVII LLC," "Island Smokes XVIII LLC" and "Island
XXI LLC."

55.

None of the packages of cigarettes purchased by Sheriff's investigators

from Island Smokes LLC or Island Smokes York State tax stamps.

III LLC

were affixed with New York City or New

56.

According to their advertising, defendants engage

in transactions like
or
14

those detailed in paragraphs 40-52 hereof for at least 12 hours a day (15 Brower Court) hours a day
( 1 16

Eldridge Street), seven days a week. Defendants engage in such transactions in

the City and State of New York with, in the aggregate, more than 10,000 cigarettes that do not
bear tax stamps.

51. The transactions detailed in

paragraphs 40-52 hereof establish that

defendants have shipped, transpofted, received, possessed, sold,

cigarettes, in violation of 18 U.S.C. 2342.

or distributed

contraband

58.

Defendants are not licensed by the State or City of New York to affix tax

stamps, are not common carriers, do not hold a permit under Chapter 52 of the Internal Revenue Code and are not officials of any government engaged in the performance of official duties.

Alleeations Related to the Cigarette Marketing Standards Act

59. 60.

The facts alleged in paragraphs 35-52 hereof establish that defendants

advertise, offer to se1, and/or sel cigarettes at less than the cost of a retail deaer.

The facts alleged in paragraphs 35-52 hereof establish that defendants

advertise, ofer to se, and/or sell cigarettes that do not include in the sales price the ful face

- t1-

value of stamps which may be required by law, i.e., New York State and City tax stamps costing $58.50 per carton, with the intent to avid the collection of cigarette taxes.

Alleoqfinnc Rolqfpd fn f)pfpndanfst Crpefion of A Public Nuisance

a. Injury

to the public health

6I. 62. 63.

Cigarette smoking is hazardous to health.

The City bears significant health care costs when City residents sustain

smoking-related illnesses.

In

a population

of smokers, the number of individuals who

cease smoking

over time is inversely proportional to the price of the cigarettes available to that population. It is

well-established that higher cigarette prices induce more people to quit smoking entirely or to
smoke fewer cigarettes, thereby reducing the damaging effects of smoking on health.

64.

Defendants sell unstamped cigarettes to City residents at prices lower than

what the cigarettes would sell for

if

the amount attributable to the cigarette tax ($58.50) were example, defendants have distributed

included

in the sales price of the cigarettes. For

advertising, reproduced in paragraph 39 hereof, advertising cigarettes af 929.95 per carton or

52.95 per pack.

65. By selling illegally low-priced

cigarettes, defendants not only interfere

cessation

with the collection of City cigarettes taxes, they also impair the City's smoking

programs and impair individual efforts at smoking reduction, thereby imposing higher health
care costs on the City and injuring the public health.

66.

The District Court for the Eastern District of New York has previously

determined that the introduction

of unlawfully

cheap, unstamped cigarettes into the City

constitutes an injury to the publc health of the City, and constitutes ireparable injury to the City.

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See City v. Golden Feather Smoke Shop, Inc., 2009 U.S. Dist. LEXIS 16306, at *719-120

(E.D.N.Y.

A:ug. 25, 2009).

b. 67. In

Sale of non-fre-safe cigarettes

2008, U.S.

fire

departments responded

to an estimated

114,800

smoking-related fires in the U.S., and 140,100 such fires in 2007

. In 2008, smoking-related

fires

resulted in an estimated 680 civilian deaths, I,520 civilian injuries and $137 million in direct property damage.

68.

Under New York Executive Law $ 156-c, "no cigarettes shall be sold or

offered for sale in this state unless the manufacturer thereof has certified" that the cigarettes comply with the New York fire safety standards that are promulgated in 19 N.Y.C.R.R. 429.I,

et seq. ("fire-safe cigarettes"). Executive Law 156-c was passed to promulgate fire
standards for cigarettes in order to

safety

limit their risks of causing fires.

69.

There were 24 cigarette fire deaths per year in New York State in 2006-

2001 (the first ftrll year when

it

should not have been possible to buy legally a non-fire-safe

cigarette in New York). That number represents over a one-third (35Vo) decline, from 38 deaths per year in2002-2003, before the introduction of fire-safe cigarettes.

10.
under Exec.

Island Smokes LLC and Island Smokes III LLC are each a "manufacturer"
because each

L. $ 156-c,

of them is an entity "which manufactures or otherwise

produces cigarettes or causes cigarettes to be manufactured or produced anywhere" that are intended for sale in New York State. 19 N.Y.C.R.R. $ 429.2 (c)

(1).

Neither defendant has

19

certified to New York State that any cigarettes

N.Y.C.R.R. 429.r.

it

sells or offers for sale comply with

-13-

1L. By manufacturing

and/or selling non-fire-safe cigarettes,

defendants

violate Exec. Law $156-c and increase the risk of injury caused by non-fire-safe cigarettes and
thereby cause, contribute to and maintain a public nuisance.

FIRST CLAIM FOR RELIEF (Violation of the Contraband Cigarette Trafficking Act, 18 U.S.C. g 234I et seq.)

72.

The City realleges paragraphs I-'71 above as if fully set forth herein. shipped, transported,

73. At all times relevant to this complaint, defendants

received, possessed, sold, distributed and/or purchased more than 10,000 cigarettes which were

found in New York City without the New York State or City cigarette tax stamps required by N.Y. Law L.
g

411and Admin. Code $ 11-302(e).

14.

Defendants accordingly shipped, transported, received, possessed, sold,

distributed andlor purchased contraband cigarettes within the meaning

and continue to do so.

of 18 U.S.C. 234t(2)

75. 16.

Unless enjoined, defendants

will

continue

to ship, transport, receive,

possess, sell, and/or distribute contraband cigarettes.

Once the City has established the elements

of a CCTA violation,

an

injunction issues without proof of irreparable harm. City v. Golden Feather Smoke Shop, Inc.,
597 F.3d

715,120-I2l (2d Cir.20l0).

77.
suffered damages

As a direct result of the foregoing violations of the CCTA, the City

has

in an amount to be determined at trial

as to each defendant, because each

defendant was obligated to pay $15 toward the cost of the New York City tax stamp that is required on every carton of cigarettes possessed for sale in New York City or $15 for every
carton of cigarettes they "used" in the City.

-14-

SECOND CLAIM FOR RELIEF

(Violation of the Cigarette Marketing Standards Act, N.Y. Tax L. $ 483

et seq.)

78. 19. 80.

The City repeats and realleges paragraphs I-17 as

if fully

set forth herein.

Defendants are "retail dealers" within the meaning of the CMSA. Defendants advertised, offered to sell, and/or sold cigarettes for less than

the "basic cost of cigarettes" within the meaning of the CMSA, N.Y. Tax

L. $ 483, by not

including, as part of the price of a carton of cigarettes, the full face value ($58.50) of the
cigarette tax stamps which may be required by New York City and State law.

81.

Pursuant

to the CMSA, N.Y. Tax L. $ 484 (6), defendants'sale of

unstamped cigarettes is prima facie evidence of each defendant's intent to avoid the collection

of, or paying over of, taxes required under New York law.

82. 83.
II5,I20-l2I

Unless enjoined, Defendants

will

continue

to

advertise, offer

to

sell,

and/or sell cigarettes for less than the "basic cost of cigarettes" within the meaning of the CMSA.

Once the City has established the elements

of a CMSA violation,

an

injunction issues without proof of irreparable harm. City v. Golden Feather Smoke Shop, Inc.,
597 F.3d

(2d Cir.2Ol0).

84.

Any person injured by any violation or threatened violation of the CMSA

may bring an action to prevent, restlain, or enjoin such violation or threatened violation and may recover damages and reasonable attorney's fees. N.Y. Tax L. $ 484 (b) (1).

THIRD CLAIM FOR RBLIBF

(Public Nuisance)

85. 86.

Plaintiff repeats and realeges paragraphs 1 -84

as

if fully

set forth herein

Defendants' sale of unstamped, non-fire-safe cigarettes to consumers at pnces

less than the legal price creates, supplies, maintains and contributes to a public nuisance by

15 -

unreasonably and substantially interfering with rights common

to the general public, with

commerce and the quality of daily life and endangering the property, health and safety of large numbers of residents of this State and the City of New York.

81. As a local government,

nuisances.

the City has standing to abate common law public

WHEREFORE, New York City respectfully prays that the Court grant judgment
against defendants as follows:

a.

On the First Claim For Relief, pursuant to 18 U.S.C. S 234I et seq.: (i)

enjoin defendants' violations of the CCTA; and (ii) impose a statutory

penalty for defendants' violations of the CCTA.

b. c.

On the Second Claim For Relief, pursuant to N.Y. Tax L. $ 483 et seq., enjoin defendants' violations

of the CMSA;

On the Third Claim for Relief, enjoin defendants' continuing maintenance

of a public nuisance by prohibiting defendants from selling or providing

unstamped, non-fire-safe cigarettes to consumers within New York City.

d.

Award the City as damages the amount of City cigarette excise taxes lost
as a result

of defendants' violations of 18 U.S,C. 234I et seq. and N.Y.

Tax L. $ 483 et seq., and the attorney's fees and costs incurred in bringing this action; and

e.

Award such other and further relief

as the

Court may deem appropriate.

-16-

Dated: New York, New York November 14,20Il

MICHAEL A. CARDOZO
Corporation Counsel of the City of New York Attorney for Plaintiff The Ci 100 Church Street, Room New York, New York (2r2) 188-1324
of New York

By:

Eric

1117)

(LB 438r) Leonard Assistant Corporation Counsel

-11 -