Floors #2: 3 Below
visits.”
    Ms. Sparks looked quickly back and forth between Leo and Mr. Yancey, as if she’d been momentarily stunned into silence. It didn’t last long.
    “I do have a rather pressing matter to discuss, if it’s not too much of a bother.”
    She leaned over the desk in Leo’s general direction as Mr. Yancey’s phone rang. He used it as an excuse to leave the lobby, waving at Leo indifferently as he passed by.
    “Come to think of it,” Leo said, rubbing his chin as if he’d only just remembered an important fact, “you’re banned from the hotel grounds.”
    “Oh, that.” Ms. Sparks smiled. “I don’t think it’s going to be a problem. You see, I’ve got permission.”
    “Permission from whom?” Leo walked two steps closer to Ms. Sparks. This was getting interesting, and not in a good way.
    Ms. Sparks held up a letter and began reading aloud.
    “‘By the power vested in me, I do hereby appoint Ms. Lenora Sparks the Tax Evasion Specialist for the Whippet Hotel and its associated properties. Ms. Sparks is granted state authority to oversee this matter duringthe twenty-four hours after the signing of this letter. During that time, she is to observe, in person, the goings-on at said property. No items of value are to be removed.’”
    There was more, but Ms. Sparks stopped reading. She felt she’d read enough to make her point.
    “It goes on, but it only gets worse.”
    Leo reached into the front pocket of his overalls feeling a little better. If this was about taxes, he’d already solved the problem. This was going to be easier than he’d thought.
    “You need seven hundred thousand dollars. I know all about it. Fortunately, I’ve already prepared the necessary payment.”
    He had no intention of letting Ms. Sparks touch the note, or even get within two feet of it. Instead, he held it out so she could see it, then yanked it back and held it tight in his hand.
    “It will be couriered directly to the proper authorities before the close of business today,” Leo continued. He thought he’d done a fine job of sounding like he knew what he was doing. In reality, he didn’t actually know who to give the note to, but he was sure Mr. Phipps would.
    “Oh, my dear boy,” said Ms. Sparks, and this time she pretended to actually care. “You’ve been misinformed.Let me guess — Merganzer left you holding the bag? You can’t trust him . I tried to warn you. He’s no good with numbers, never has been. Always misplacing those pesky zeros.”
    Leo was confused. “I don’t understand. How much do you think the Whippet Hotel owes?”
    Ms. Sparks came out from behind the desk, holding the official-looking piece of paper.
    “I don’t think , I know. It’s a very serious matter. You’re going to lose this hotel, Leo Fillmore. There’s simply no doubt about it.”
    She glanced at the contract once more, just to be sure.
    “This hotel is seven million dollars behind on its debt to the great state of New York. They have tried to reach you, but you have not answered their letters.”
    This was not entirely true. The fact was, Ms. Sparks had been intercepting the letters for many months. It was all part of her diabolical plan.
    Leo was in a daze. Seven million ? Before he realized it, Ms. Sparks had come nearer and snatched the seven hundred thousand dollar note out of his hand.
    “This will do just fine as a down payment, but I’m afraid you’re still six million, three hundred thousand short. And did I mention I was given this authority eighteen hours ago? Maybe I didn’t. You’re down to six hours, Leo Fillmore. Better get cracking.”

    She leaned in so that her nose nearly touched Leo’s. Ms. Sparks could be an extremely close talker when she felt in charge.
    “I almost feel sorry for you, having to run this hotel on your own. You’ll be better off without it.”
    “I don’t believe you,” Leo said, but he was shaking. Could she really take the hotel from him, just like that?
    She stood up

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