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    <TaxPeriodEndDt>2014-05-31</TaxPeriodEndDt>
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        <BusinessNameLine1>Ezra S Nathan CPA PC</BusinessNameLine1>
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      <PreparerUSAddress>
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        <City>Brooklyn</City>
        <State>NY</State>
        <ZIPCode>11230</ZIPCode>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463124559</EIN>
      <BusinessName>
        <BusinessNameLine1>SINAY PARAMOUNT FOUNDATION</BusinessNameLine1>
      </BusinessName>
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      <PhoneNum>9175590253</PhoneNum>
      <USAddress>
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        <State>NY</State>
        <ZIPCode>11230</ZIPCode>
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      <SignatureDt>2014-09-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>EZRA S NATHAN CPA PC</PreparerPersonNm>
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    <TaxYr>2013</TaxYr>
    <BuildTS>2015-12-30 17:16:21Z</BuildTS>
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      <FMVAssetsEOYAmt>275381</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <TotalAdjNetIncmAmt>215</TotalAdjNetIncmAmt>
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        <TotalLiabilitiesNetAstEOYAmt>275381</TotalLiabilitiesNetAstEOYAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd referenceDocumentId="SubstantialContributorsSchedul">true</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1>JACOB SINAI</BusinessNameLine1>
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        <LocationOfBooksUSAddress>
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          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
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        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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            <ZIPCode>11230</ZIPCode>
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        <OfficerDirTrstKeyEmplGrp>
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            <State>NY</State>
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        <Description1Txt>THE FOUNDATION IS SOLELY ENGAGED IN GRANT-MAKING ACTIVITIES AND IS FOLLOWING THE SPECIAL RULE.</Description1Txt>
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        <QualifyingDistributionsAmt>10734</QualifyingDistributionsAmt>
        <AdjustedQualifyingDistriAmt>10734</AdjustedQualifyingDistriAmt>
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        <DistributableAsAdjustedAmt>10318</DistributableAsAdjustedAmt>
        <QualifyingDistributionsAmt>10734</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>10318</AppliedToCurrentYearAmt>
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        <TotalCorpusAmt>416</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>416</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>416</ExcessFromCurrentYearAmt>
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      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>AGUDAT NOAM SHIMON</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1>9 HGVURAH STREET</AddressLine1>
            <City>KIRYAT GAT</City>
            <Country>IS</Country>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BIRKAT ELIAO</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1>37 RAMBAM ST</AddressLine1>
            <City>JERUSALEM</City>
            <Country>IS</Country>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>ASSISTANCE FOR THE NEEDY</GrantOrContributionPurposeTxt>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YAM HATORAH</RecipientPersonNm>
          <RecipientUSAddress>
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            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
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        <GrantOrContributionPdDurYrGrp>
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          <RecipientUSAddress>
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            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GEMACH SEVUT YOSEF</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1>41/10 HADMOR MBELZ ST</AddressLine1>
            <City>ASHDOD</City>
            <Country>IS</Country>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NETIVOT HARASHASH</RecipientPersonNm>
          <RecipientForeignAddress>
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            <City>MOSHAV AHIEZER</City>
            <ProvinceOrState>LOD</ProvinceOrState>
            <Country>IS</Country>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE ASSISTANCE</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>TIFERET ELIMELECH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>1650 56TH STREET</AddressLine1>
            <City>BROOKLYN</City>
            <State>NY</State>
            <ZIPCode>11219</ZIPCode>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVA OF BROOKLYN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1>1474 OCEAN PKWY</AddressLine1>
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            <State>NY</State>
            <ZIPCode>11230</ZIPCode>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>YESHIVAT BETH HADASH LEMEDRASH</RecipientPersonNm>
          <RecipientForeignAddress>
            <AddressLine1>90 BEN YEHUDA STREET</AddressLine1>
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            <Country>IS</Country>
          </RecipientForeignAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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          <GrantOrContributionPurposeTxt>FELLOWSHIP</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>EMET VSHALOM</RecipientPersonNm>
          <RecipientForeignAddress>
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            <City>KIRYAT GAT</City>
            <Country>IS</Country>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
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        <GrantOrContributionPdDurYrGrp>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
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            <ZIPCode>11230</ZIPCode>
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          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>Exempt</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FINANCIAL ASSISTANCE FOR THE NEEDY</GrantOrContributionPurposeTxt>
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      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
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      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>JACOB SINAI</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1>1567 EAST 10TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>289350</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
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    <LegalFeesSchedule documentId="LegalFeesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
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        <NetInvestmentIncomeAmt>3350</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3350</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="13000170" softwareVersion="2013v3.1">
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>100</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>100</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>100</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <SubstantialContributorsSch documentId="SubstantialContributorsSchedul" softwareId="13000170" softwareVersion="2013v3.1">
      <SubstantialContributorDetail>
        <PersonNm>JACOB SINAI</PersonNm>
        <USAddress>
          <AddressLine1>1567EAST 10TH STREET</AddressLine1>
          <City>BROOKLYN</City>
          <State>NY</State>
          <ZIPCode>11230</ZIPCode>
        </USAddress>
      </SubstantialContributorDetail>
    </SubstantialContributorsSch>
  </ReturnData>
</Return>