BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED

Ladies and Gentlemen:

In early March, 2004, I was hand delivered a letter from each of you by Frank Barry. In violation of Section 919 of the VI Condominium Act (printed below), your letters forbid me my right to perform a complete examination of the books of Sapphire Bay Condominiums West (SBCW). Frank Barry continues to deny me the access to the books and records based upon your letters. Frank Barry and each of you continue to commit a criminal offence by denying me my rights under this law.

This letter is to warn you that each of you and Frank Barry are in criminal violation of the law, and each of you and Frank Barry is obstructing justice under the laws of the US Virgin Islands. I believe that each of you and Frank Barry is subject to arrest, prosecution, and imprisonment, if you continue to deny me full access to the books of SBCW.

I must have full access to the books, without time limits, and to the full extent allowed by the Condominium Act.

I have discovered extensive financial irregularities (adding up to over $1,000,000 over the last eight years) and widespread unsafe and illegal conditions in many units of SBCW. Your continued denial of my right to examine the books is preventing me from further documenting these financial irregularities and therefore is an obstruction of justice. Your continued denial of my right to examine the books, in light of the illegal and unsafe situation at SBCW, is an obstruction of justice, and is likely to increase the probability of serious bodily harm or even death to the occupants of units affected.

The unsafe and unlawful practices are widespread at SBCW. Many of the SBCW units are unsafe because of practices committed at SBCW under the management of Frank Barry. I must continue my investigation, and unit owners must be notified of this unlawful and unsafe situation regarding their units.

I believe that Steve Kerschner is a party to the financial irregularities and the serious unlawful and unsafe activities under the direction of Frank Barry. Perhaps other board members are also a party to them, I don’t know.

I fear that Frank Barry, once it is known that he is responsible for the serious irregularities, will flee the Island – with much of the bank account. The SBCW Board has allowed Frank Barry and Steve Kerschner to have SBCW check cashing authority for $25,000 on a single signature.

All of you went along with Steve Kerschner and Frank Barry when they hired Andrew L. Capdeville to send me those letters full of lies about the window situation. All of you went along with Steve Kerschner and Frank Barry, when it was clear that Steve Kerschner was lying (for eight years) to the owners and the other board members about his ownership of a SBCW unit, and he should have been removed from the board. Why did you go along?

Perhaps each of you prepared and signed those letters denying me access to the books, based on faulty advice from that dishonest lawyer, Andrew L. Capdeville. (See: http://www.sapphirebaycondos.com/VI%20Bar.htm ). Don’t you read what you sign? Don’t you know that what you did was flagrantly in violation of the SBCW by-laws and in violation of the Condominium Law, which by law takes precedence over the SBCW by-laws?

Could each of you have been that dishonest? Or that dumb?

In any event, I expect each of you to write me or email me (george@etcorngods.com) withdrawing your letters denying my access to the books of SBCW. I expect to be contacted by you soon with the word that I am being allowed to examine the books in complete compliance with the Condominium Law.

I do not intend to wait long before taking additional steps to force compliance with the law.

George R. Simpson

Owner, C-4, Sapphire Bay Condominiums West

340-774-2402, Cell: 631-357-9502

Section 919 of the VI Code, Condominium Act; Books of receipts and expenditures; availability for examination; annual audit

“The manager or Board of Directors, as the case may be, shall keep detailed, accurate records in chronological order, of the receipts and expenditures affecting the common areas and facilities, specifying and itemizing the maintenance and repair expenses of the common areas and facilities and any other expenses incurred. Such records and the vouchers authorizing the payments shall be available for examination by the apartment owners upon reasonable notice in advance at convenient hours of week days. An annual audit by an independent auditor shall be made of the books and records.”