EDMUND G BROWN JR Attorney General State of California

EDMUND G. BROWN JR. Attorney General State of California DEPARTMENT OF JUSTICE 1300 I STREET, SUITE 125 P.O. BOX 944255 SACRAMENTO, CA 94244-2550 Public: (916) 445-9555 Telephone: (916) 327-6820 Facsimile: (916) 327-2319 E-Mail: Jeffery.Ogata@doj.ca.gov August 8, 2007 Mr. Lawrence B. Garcia Diepenbrock Harrison 400 Capitol Mall, Suite 1800 Sacramento, CA 95814 RE: Proposed Transaction between Episcopal Homes Foundation and John Tennant Memorial Homes Dear Mr. Garcia: We have reviewed the July 10, 2007 "Notice of Transaction Pursuant to 5920(e) and Regulation 999.5(a)(7)" submitted by the Episcopal Homes Foundation and the additional information I requested from your client. Pursuant to that Notice, Episcopal Homes Foundation has notified our office that it intends to reorganize its structure with John Tennant Memorial Homes. Based on the representations made and documentation provided, it appears that this is a transaction between affiliated corporations as defined by Corporations Code section 5031. Therefore, the Attorney General's consent is not required. The requirement of Corporations Code section 5920, subdivision (e) that the transferring entity provide twenty days’ advance notice to our office has been fulfilled by your notice. This letter is neither an approval nor disapproval of the proposed transaction, and this office reserves the right under Corporations Code section 5250 to investigate in the future Mr. Lawrence B. Garcia July 26, 2007 Page 2 whether the above corporations have complied with the charitable trust obligations pursuant to which they hold their assets. Thank you for your cooperation during this review process. Sincerely, JEFFERY M. OGATA Deputy Attorney General For EDMUND G. BROWN JR. Attorney General JMO: Episcopal Letter 07252007.wpd

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