EXHIBIT 99.10

From: Costabile, Tom

Sent: Friday, October 03, 2008 10:07 AM

To: Klinger, Mike; Friedman, Richard

Subject: FW: Adoption of Severance Policy for EDC (USA) LLC

Gentlemen,

Thanks,

Tommy

_____________________________________________

Thomas Costabile

President and Chief Operating Officer

Entertainment Distribution Company

825 Eighth Avenue, 23rd Floor

New York, NY 10019

212-333-8483

Tom.costabile@edcllc.com

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From: Bailey, Clarke

Sent: Friday, October 03, 2008 10:04 AM

To: Cliff Bickell; Donald Bates; Horace Sibley; Peter Gilson; Ray Ardizzone; Skip Speaks; tom.costabile@edcllc.com

Cc: Kerin Williamson

Subject: Adoption of Severance Policy for EDC (USA) LLC

Gentlemen,

We have been advised by counsel that we should codify our severance guidelines into a policy that is consistent with ERISA guidelines.  The economics of this policy are identical to those we shared with the board in the presentation of Project Sapphire at the meeting in Gastonia, NC. Attached is the policy along with a written resolution to approve it.  If you have any questions, please call either me or Tom Costabile.  Otherwise please execute the written resolution and fax a copy to 212-333-8455 and mail the original to Kerin Williamson. 

Thanks for the help.

All the best,

Clarke

______________________________________________

Chairman

Entertainment Distribution Company