The Office of the United States Trustee
33 Whitehall Street, Suite 2100
21st Floor
New York, NY 10004
Attn: Andrew D. Velez-Rivera, Esq.
Re: Lehman Brothers Holdings Inc., 08-13555, U.S. Bankruptcy

Russell Brown, Managing Partner of LehmanBrown International Accountants and Treasurer of the British Chamber of Commerce in China spoke on the importance of Individual Income Planning for expatriates in China.

LehmanBrown International Accountants demonstrated that its charitable spirit remains strong by supporting the St. George's Day Charity Dinner of Beijing 2010.

Dickson Leung, Senior Partner of LehmanBrown International Accountants provided a China-focused business education session for thirty Masters of Business Administration students from the PanAmerican Institute for High Business Direction (IPADE).

Russell Brown, Managing Partner of LehmanBrown International Accountants and a Fellow of the Chartered Institute of Management Accountants will, on Sunday, 11th April 2010 speak on Corporate Governance in China

LehmanBrown International Accountants candidates undergo an interview process and a range of assessments from analysis of best practices to accountancy misconduct case studies. LehmanBrown holds the following accreditations: ACCA, CIMA, ICAEW, CPA.

Leading Chinese law firm, Lehman Lee & Xu has been invited to participate at a lunch briefing with Michelle O'Neill in Beijing.