Cost of Tenant Improvements. The cost of the design, construction and installation of the Tenant Improvements shall be borne as follows:

EXHIBIT # -3- (e) Project Management. Unless and until revoked by Landlord by written notice delivered to Tenant, Landlord hereby # delegates to Project Manager the authority to exercise all approval rights, supervisory rights and other rights or powers of Landlord under this Tenant Work Letter with respect to the design and construction of the Tenant Improvements, and # requests that Tenant work with Project Manager with respect to any logistical or other coordination matters arising in the course of construction of the Tenant Improvements, including monitoring Tenant's compliance with its obligations under this Tenant Work Letter and under the Lease with respect to the design and construction of the Tenant Improvements. Tenant acknowledges the foregoing delegation and request, and agrees to cooperate reasonably with Project Manager as Landlord's representative pursuant to such delegation and request. Fees and charges of Project Manager for such services shall be at Tenant's sole expense, subject to Landlord's payment of the Tenant Improvement Allowance and, to the extent requested by Tenant, the Additional TI Allowance. Such fees shall be equal to 2.65% of all funds the Tenant Improvement Allowance or Additional Tenant Improvement Allowance used in connection with the construction of the Tenant Improvements, and 2% of any additional funds provided by Tenant for such construction.

Tenant shall have until six (6) months following the Term Commencement Date (the “TI Deadline”), to submit Fund Requests (as defined in the Work Letter) to Landlord for disbursement of the unused portion of the TI Allowance, after which date Landlord’s obligation to fund any such costs for which Tenant has not submitted a Fund Request to Landlord shall expire. Base Rent shall be increased to include the amount of the Additional TI Allowance disbursed by Landlord in accordance with this Lease amortized over the portion of the initial Term occurring after the expiration of the Abatement Period (as defined below) at a rate of eight percent (8.00%) annually. The amount by which Base Rent shall be increased shall be determined as of the Term Commencement Date and Base Rent shall be increased accordingly and the payments of such increased Base Rent shall commence after expiration of the Abatement Period. If such determination of the increase in Base Rent as of the Term Commencement Date does not reflect use by Tenant of all of the Additional TI Allowance, then it shall be determined again as of the TI Deadline, with Tenant paying (on the next succeeding day that Base Rent is due under this Lease (the “TI True-Up Date”)) any underpayment of the further adjusted Base Rent for the period beginning on the day after the Abatement Period expires and ending on the TI True-Up Date. For purposes of clarification, the annual upward adjustments of Base Rent described in Section 2.3 shall apply to any increase in Base Rent arising from any disbursement of the Additional TI Allowance. Landlord shall not be obligated to expend any portion of the Additional TI Allowance unless and until Landlord shall have received from Tenant a letter in the form attached as [Exhibit D] hereto executed by an authorized officer of Tenant.

Tenant shall cause the Tenant Improvements to be constructed in the Premises pursuant to the Work Letter at Tenant’s sole cost and expense; provided Landlord shall provide a tenant improvement allowance to Tenant in connection with the Tenant Improvements not to exceed # Four Million Three Hundred Eighty-Nine Thousand and 00/100 Dollars ($4,389,000.00) (based upon Two Hundred Ten and 00/100 Dollars ($210.00) per square foot of Rentable Area (as defined below)) (the “Base TI Allowance”) plus # if properly requested by Tenant pursuant to this Section, Four Hundred Eighteen Thousand and 00/100 Dollars ($418,000.00) (based upon Twenty and 00/100 Dollars ($20.00) per square foot of Rentable Area) (the “Additional TI Allowance”). The Base TI Allowance, together with Additional TI Allowance (if properly requested by Tenant pursuant to this Article 4), shall be referred to herein as the “TI Allowance.” In no event shall any unused TI Allowance entitle Tenant to a credit against Rent payable under this Lease. The TI Allowance may be applied to the costs of # construction, # project review by Landlord (which fee shall equal the lesser of # one and one-half percent (1.5%) of the cost of the Tenant Improvements, including the Base TI Allowance and, if used by Tenant, the Additional TI Allowance and # Landlord’s actual incurred cost for Landlord’s thirty-party agent or representative to review Tenant’s construction and performance of the Tenant Improvements in the Premises), # commissioning of mechanical, electrical and plumbing systems by a licensed, qualified commissioning agent hired by Tenant, and review of such party’s commissioning report by a licensed, qualified commissioning agent hired by Landlord, # space planning, architect, engineering and other related services performed by third parties unaffiliated with Tenant, # building permits and other taxes, fees, charges and levies by Governmental Authorities (as defined below) for permits or for inspections of the Tenant Improvements, # costs and expenses for labor, material, equipment and fixtures and # project management fees to Hughes Marino equal to (and not to exceed) three percent (3%) of the cost of the Tenant Improvements. In no event shall the TI Allowance be used for # the cost of work that is not authorized by the Approved Plans (as defined in the Work Letter) or otherwise approved in writing by Landlord, # payments to Tenant or any affiliates of Tenant, # the purchase of any furniture, personal property or other non-building system equipment, # costs arising from any default by Tenant of its obligations under this Lease or # costs that are recoverable by Tenant from a third party (e.g., insurers, warrantors, or tortfeasors).

an Officer’s Certificate # stating that the items to be funded by the requested disbursement are Approved First Logistics Construction Allowance Expenses, and a description thereof, # stating that the tenant improvements to be funded by the requested disbursement have been completed (or completed to the extent of the requested disbursement) in a good and workmanlike manner and in accordance with all applicable Legal Requirements, # attaching a copy of the Completed Application for Payment (as defined in the First Logistics Lease) to which the requested disbursement relates and stating that such Completed Application for Payment is complete and correct, # identifying each vendor that supplied materials or labor in connection with the Approved First Logistics Construction Allowance Expenses to be funded by the requested disbursement, # stating that each such vendor has been paid in full or will be paid in full upon such disbursement, or if such payment is a progress payment, that such payment represents full payment to such vendor, less any applicable retention amount, for work completed through the date of the relevant invoice from such vendor, # stating that the Approved First Logistics Construction Allowance Expenses to be funded from the disbursement in question have not been the subject of a previous disbursement, # stating that all previous disbursements of First Logistics Construction Allowance Reserve Funds have been used to pay the previously identified Approved First Logistics Construction Allowance Expenses and # confirming that each of the conditions set forth in this [Section 7.8.2] for release is satisfied;

an Officer’s Certificate # stating that the items to be funded by the requested disbursement are Approved Pactiv Construction Allowance Expenses, and a description thereof, # stating that the tenant improvements to be funded by the requested disbursement have been completed (or completed to the extent of the requested disbursement) in a good and workmanlike manner and in accordance with all applicable Legal Requirements, # attaching a copy of all materials submitted under Section 5(a) of the Pactiv Lease to which the requested disbursement relates and stating that such materials are complete and correct, # identifying each vendor that supplied materials or labor in connection with the Approved Pactiv Construction Allowance Expenses to be funded by the requested disbursement, # stating that each such vendor has been paid in full or will be paid in full upon such disbursement, or if such payment is a progress payment, that such payment represents full payment to such vendor, less any applicable retention amount, for work completed through the date of the relevant invoice from such vendor, # stating that the Approved Pactiv Construction Allowance Expenses to be funded from the disbursement in question have not been the subject of a previous disbursement, # stating that all previous disbursements of Pactiv Construction Allowance Reserve Funds have been used to pay the previously identified Approved Pactiv Construction Allowance Expenses and # confirming that each of the conditions set forth in this [Section 7.9.2] for release is satisfied;

Allowance. In consideration of Tenant's extension of the Term of the Lease and the modifications and restatements contained in the First Amendment, Tenant is entitled to an allowance (the “Extension Allowance”) in the amount of One Million Two Hundred Thousand and No/100 Dollars ($1,200,000.00), to be paid by Landlord to Tenant by wire transfer of immediately available funds on or about the Net Rent Effective Date; provided, however, that payment of the Extension Allowance may be postponed by Landlord for up to three (3) months after the Net Rent Effective Date, without default. In consideration of this right to postpone payment, Landlord agrees to a reduction in Basic Rent in the amount of $4,000.00 for each month in which payment in full of the Extension Allowance is delayed, prorated weekly in accordance with [Schedule 11(a)] attached. The reduction of Basic Rent shall be calculated monthly in arrears so that, by way of example, if the Extension Allowance is paid to Tenant on April 15, Tenant shall be entitled to rent reduction in the amount of $2,000.00 (2 weeks' Basic Rent reduction), to be applied against Basic Rent coming due in May, 2014;, if the Extension Allowance is paid to Tenant on April 22, Tenant shall be entitled to rent reduction in the total amount of $3,000.00 (3 week's Basic Rent reduction), to be applied against Basic Rent coming due in May, 2014.

Other Terms. Landlord shall not charge Tenant for use of hoists, freight elevators, access to loading docks, utilities, or temporary HVAC prior to the Term Commencement Date. Landlord shall only be obligated to make disbursements from the Tenant Improvement Allowance to the extent costs are incurred by Tenant for Permitted Allowance Items. Tenant shall use commercially reasonable efforts to submit the documents described in [Section 6.5.2] above to Landlord as soon as reasonably practicable. If Tenant fails to submit any necessary documentation for disbursement of the Tenant Improvement Allowance on or before the date that is one hundred eighty (180) days after the Term Commencement Date, Landlord shall have no further obligation to disburse all or any remaining balance of the Tenant Improvement Allowance to Tenant, and Tenant shall conclusively be deemed to have waived any rights to receive the same.

The balance of the Allowance ($842,235.00) shall be paid to Tenant within thirty (30) days after Substantial Completion of the Tenant Improvements and Landlord's receipt of all items set forth in [Section 3.2.14] of the Work Letter.

Application of Portions of Allowance to Annual Fixed Rent. Tenant shall be entitled to apply up to Six Hundred Fifteen Thousand Two Hundred Sixty Dollars ($615,260.00) of the Landlord’s Allowance described in Paragraph 5.c.i., above toward the annual fixed rent due for the Premises during the period commencing June 1, 2008 and ending May 31, 2010 (the “Rent Period”). Within thirty (30) days after Substantial Completion of the Tenant Improvements and provided that there remain unused Landlord Allowance dollars from the Landlord’s Allowance, Tenant shall inform Landlord in writing of Tenant’s desire to apply such unused amounts to annual fixed rent in accordance with the provisions of this Paragraph 5.c.ii. Tenant’s failure to provide such notice shall be deemed Tenant’s election not to use any such remaining portion of the Allowance for free rent.