Emergent Capital (EMGC) 8-K Emergent Capital Announces Conclusion of Investigation by U.S. Attorney’s Office

U.S. Department of Justice

United States Attorney

District of New Hampshire

Federal Building         603/225-1552

53 Pleasant Street, 4^th Floor

Concord, New Hampshire 03301

December 31, 2015

Jason C. Raofield

Covington & Burling LLP

One City Center

850 Tenth Street NW

Washington, DC

Re: Imperial Finance

Dear Attorney Raofield:

This letter confirms that the United States Attorney’s Office for the District of New Hampshire has concluded the investigation that was the subject of the April 30, 2012 Non-Prosecution Agreement with Imperial Holdings, Inc. (“Imperial”), now Emergent Capital, Inc.

This letter further confirms that Imperial has fully complied with the understandings specified in the Non-Prosecution Agreement, and that any and all obligations imposed on Imperial by the Non-Prosecution Agreement have come to an end.

It is further understood that Imperial may make public disclosure of this letter.

Thank you for your cooperation.

Respectfully,

Donald Feith

Acting United States Attorney

By:        /s/ Arnold H. Huftalen        

Arnold H. Huftalen

Assistant U. S. Attorney

By:        /s/ Seth A. Aframe        

Seth A. Aframe

Assistant U. S. Attorney