Exhibit 2Industrial Enterprises of America, Inc. 71 Third Avenue, Suite 1505 ‘New Yori, N¥ 10017 April 23, 2007 Computershare Trust Co., Inc, ‘Team C New Issue Department 350 Indiana St., 8° Floor Lakewood, CO'80401 FAX No. (303) 262-0604 ‘Dear Team C: *-pieas issue One Hundred Thousand (100,000) shares of Industral Enterprises of ‘America, Inc, common stock pursuant to our Industrial Enterprises of. ica, Inc. 2004 ‘Stock Option Plan. These shares should be issued free trading via ejéGtronic tran Le ‘pursuant'tp.the following instructions pursuant to the previously pi en eee January 24, 2005: . Scottrade DIC #OTOS Susan C. Margulies Account Number: 53897369 Should you have any questions conceming these instructions, please contact me at (216) 514-5999, Sincerely, ~~ John Mazzuto ceoIndustrial Enterprises of America, Inc. 7A Third Avenue, Suite 1505 New York, NY 10017 September 4, 2007 Computershare Trust Co., Ine. ‘Team C New Issue Department 350 Indiana St., 8" Floor Lakewood, CO 80401 FAX No, (303) 262-0604 Deer Team C: Please issue One Hundred Thousand (100,000) shares of Industrial Enterprises of America, Inc. common stock pursuant to our Industrial Enterprises of America, inc. 2004 Stock Option Plan, These shares should be issued free trading via eleptronle Pansfer ‘pursuant to the following instructions pursuant to the previously provided 8-8 regi statement dated January 24, 2005: Scottrade DIC #9705 Susan C, Margulies Account Number: 53897369 Should you have any questions conceming these instructions, please contact me at (216) * 514-5999, Sincerely,Wat Industrial Enterprises of America, Inc. ‘711 Third Avenue, Suite 1505 ‘New York, NY 10017 ‘October 4, 2007 Computershare Trust Co., Ine. Team C New Issue Department 350 Indiana St,, 8° Floor Lakewood, CO 80401 FAX No. (303) 262-0604 Dear Team C: Please issue Two Hundred Fifty Thousand (250,000) shares of Industrial Enterprises of ‘America, Inc. common stook pursuant to our Industrial Enterprises of America, Inc. 2004 ‘Stock Option Plan. ‘These shares should be issued fiee trading via electronic transfer pursuant to the following instructions pursuant to the previously provided $-8 registration statement dated January 24, 2005: Scottrade DIC #0705 Susan C. Margulies Account Number: 53897369 ‘Should you have any questions concerning these instrustions, please contact me at (216) 514-5999,