Item description:

Go over to The Golden Rule (to the right of Cohen's place) and then to the right of that is a door which leads through a small hallway to a diner.
Go into the diner and then through the door into the kitchen and grab the audio file.
It will give you a code: 2076.
Now come out of the diner, go back into the hallway and turn left to a door which is code locked.
Enter the above code to unlock it, go in and grab the last audio file.