Exhibit E Sample Letter from Withholding Agent

(To Be Used as a Guide for Providing Required Information)

(Written on Official Letterhead of Withholding Agent)

TO: IRS

ITIN POLICY SECTION

To Whom it May Concern:

This is to certify that _________________________________________________

Name of Account Holder

has an account with this organization which will be generating income during the current tax year that is subject to IRS information reporting requirements and/or withholding of Federal income tax. The applicant, therefore, is requesting an ITIN to provide to us for our IRS reporting, withholding and distribution procedures.

Sincerely,

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Date of Signature Signature of Official

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Printed Name of Official

44 Acceptance Agents Guide