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STATE OF CALIFORNIA <br /> FRANCHISE TAX BOARD <br /> S <br /> PO BOX 651 <br /> SACRAMENTO CA 956i,431,51 <br /> TELEPHONE: (916)645-6262 <br /> 1/2/2007 <br /> In reply refer to: <br /> Bulk Sale Certificate 767: Bulk Sale Certificate <br /> Record Number: 17014 <br /> Escrow Number: 12482350PJN <br /> PAULA NICKELL <br /> ALLIANCE TITLE COMPANY <br /> 3224 MCHENRY AVENUE, #C <br /> MODESTO, CA <br /> Business Being Transferred: <br /> SPEEDEE OIL CHANGE 8, TUNE UP <br /> Sellers/Payers Under Section 18669: <br /> MCPHERSON ENTERPRISES, INC. <br /> Buyers/Successors Under Section 18669: <br /> SKY KING, LLC <br /> This letter certifies that no amount of tax, interest or penalties required under California <br /> Revenue and Taxation Code Sections 18661-18677 is due or unpaid from the payers named <br /> above. <br /> This letter relates only to taxes to be paid to the Franchise Tax Board that are required by <br /> sections 18661-18677. It does not apply to any taxes that may be due to the Franchise Tax <br /> Board under other sections of the code or to other California state agencies or to the federal <br /> government. <br /> This certificate does not release the payers from liability for taxes, interest, or penalties due <br /> or subsequently determined to be due from the payers. It does, however, release the <br /> successors from any further liability for any such taxes, interest, or penalties. <br /> Withholding Services and C -mrnliance <br /> Section Telephone (916) 845-6262 <br /> FTB 6701 PC(NEW 05.1999 <br /> RECEIVED TIME JAN. 2: 52PM TOTAL P.02 <br />