27 (p. 3). Glusker, letter, 1986-04-21, to Netzer

Exhibit 71.27 (p. 3): Philip Glusker (Greenberg, Glusker, Fields, Claman & Machtinger), 1900 Avenue of the Starts, Los Angeles, California, letter, 1986 April 21, to Gary Netzer (Los Angeles City Attorney), Los Angeles, California