GRAHAM E. BERRY
1228 11TH STREET, NO.202
SANTA MONICA, CA 90401

Ph/Fx (310 393 2835

December 1, 2000

Ava M. Paquette, Esq.
Moxon & Kobrin
3055 Wilshire Boulevard, Suite 900
Los Angeles, Ca 90010
Fx: (213) 487 5385

Copy to:
Samuel D.Rosen, Esq.
Paul, Hastings, Janofsky & Walker LLP
399 Park Avenue, 31st Floor
New York, New York 10022
Fx: (212) 319 4090

Re: In Re Graham E. Berry/Moxon v. Berry, LA 99-32264/ Adv. 99-02615-ER

Dear Ms.Paquette:

The purpose of this letter is to expressly withdraw and revoke the settlement offer concerning certain post-petition assets as described and set forth in my Ex Parte papers filed and served November 28,2000.You failed to accept it timely and while open.

On Monday December 4,2000 I shall quitclaim both that post-petition asset, and the Homesteaded and exempt equity in my condominium home, to the Internal Revenue Service ("IRS") as part of a settlement proposal to it.

Once again, you and Rosen have violated KSW 1 and shot DM in the foot by being greedy and harassing me too hard, too far and too long. That is good for "wog" lawyer fees but bad for scientology "gross income" and "stats". Moreover, your timely acceptance of my very generous settlement offer (the stock in oral trust is potentially worth many millions) would have fully satisfied all of the claims of your multiple clients in my bankruptcy action, not to mention enabling you to avoid any breach of your fiduciary duties to, with and as between your various clients in my bankruptcy action. Instead your multiple Church of Scientology clients get nothing and the IRS gets all! It is funny how life sometimes works out isn't it.

Your trial brief dated November 20,2000 claims, concedes and admits that [unindicted co-conspirator] Moxon is part of " the leadership of the church", page 2: 24 - 25.Wasn't he also part of the small GO B1-B2 Unit group that the 1991 IRS 501 (c) (3) exemption application materially represents were no longer part of church management? In any event, I am sure that both Moxon and Miscavige, not to mention the IRS Exempt Organizations Division, will understand (if not appreciate) the humorous and delicious irony that I see in all this. The [no longer] thriving cult of greed and power out greeds itself of an easy $100,000.00 (a month of Rosens' own fees!) and perhaps an easy few millions.

Of course, as part of my letter of settlement proposal, the IRS also gets all of the evidence as to why I am no longer able to earn any significant income or pay further taxes. " Sure sounds like déjà vu all over again to me!"

Very truly yours,

Graham E. Berry.

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