The following was the letter sent out by the trustees for Duplicate Poker. The best of it is that there was a massive payment right before the assets were handed over!

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:

On November 11, 2008, we notified creditors that Duplicate (2007) Inc. ("Duplicate" or the "Company") executed a Trust Mortgage (the "Trust") on October 28, 2008, 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"). We pointed out the Company had ceased operating and that the Trust provided the framework for a liquidation of the Company's assets and a claims process so that all creditors would be treated equally under the priorities established in liquidations under the United States Bankruptcy Code.

We informed creditors that our primary responsibility as Trustee was to take actions we deemed necessary to realize the highest possible dividends to creditors. Our first step after acceptance of the Trust was 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.

We also informed creditors the Trustee was overseeing a liquidation of the Company's assets and that according to the books and records of Duplicate, you appeared to be a creditor of the Company. Under the terms of the Trust, creditors who wished to share in the proceeds from a liquidation of the Duplicate assets were required to file a claim with the Trustee for the amount they believed they were owed by Duplicate. A proof of claim form was provided with the November 11, 2008 notice. On February 9, 2009, we reported to creditors that 344 creditors had filed claims with the Trustee totaling $487,500. A summary of claims is included with this report.

We also reported the Trustee was unable to locate a buyer for all of the Company's assets and turned to the principals, who agreed in late January 2009 to assist the Trustee in locating a buyer for the Company's assets and intellectual property. The proceeds would be used to pay creditor claims because there were not funds available to pay creditors until the assets were sold.

Among the responsibilities of the Trustee was to conduct an insolvency review for preferences and insider transactions. According to the Company's records, within the 90 days prior to October 15, 2008, or the date of the Trust Mortgage, $1,038,028 was paid to a subsidiary for services, which appears to be an insider preference. The Trustee lacks the funds necessary to take any action which may potentially recover these or any other funds for creditors from insider payments.

The Trustee also reviewed financial information contained in the Company's books and records which reflected losses of $1,862,000 and $4,897,000 for the fiscal years ended December 31, 2006 and December 31, 2007, respectively. However, the Company reported a net worth of $6,289,000 at December 31, 2007, or approximately eight months prior to the Trust Mortgage, which is also an area that needs further review.

The Trustee was unable to sell the assets and efforts by the Company's former management have also proved unsuccessful. The assets consist of the player names, web site domicile and certain patents, a summary of which is enclosed. They also include personal property with a book value as of December 31, 2007 of $101,230. The Trustee has been unsuccessful in locating a buyer for the personal property and the storage fees are substantially higher than the liquidation value.

Accordingly, considering all of the above and lacking funds for the Trustee's continued administration of this estate, communication with creditors, and/or pursuit of potential preferences or insider transactions, the Trustee is discontinuing its efforts on behalf of creditors, closing its file and discharging the Trust Mortgage.

The Trustee refers creditors to the Company's principals and management for any further information. The officers and their contact information are as follows:

Pinhas Romik: pinhas@duplicateinc.com
Telephone: 972-8-6220621

Ariel Goodman: ariel@duplicateinc.com
Telephone: 972-8-6220623

Respectfully,

McTevia & Associates, LLC, Trustee
Under a Trust Mortgage Dated October 28, 2008
On Behalf of Creditors of Duplicate (2007) Inc.

cc: Pinhas Romik
Ariel Goodman