<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2016-03-24</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>09:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0001286131</cik>
            <entityName>STONEMOR PARTNERS LP</entityName>
            <fileNumber>333-210265</fileNumber>
        </filer>
        <filer>
            <cik>0001488909</cik>
            <entityName>CEDAR HILL FUNERAL HOME, INC.</entityName>
            <fileNumber>333-210265-98</fileNumber>
        </filer>
        <filer>
            <cik>0001489878</cik>
            <entityName>COLUMBIA MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-97</fileNumber>
        </filer>
        <filer>
            <cik>0001488911</cik>
            <entityName>COLUMBIA MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-96</fileNumber>
        </filer>
        <filer>
            <cik>0001488978</cik>
            <entityName>GLEN HAVEN MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-95</fileNumber>
        </filer>
        <filer>
            <cik>0001488991</cik>
            <entityName>LORRAINE PARK CEMETERY SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-94</fileNumber>
        </filer>
        <filer>
            <cik>0001489419</cik>
            <entityName>MODERN PARK DEVELOPMENT LLC</entityName>
            <fileNumber>333-210265-93</fileNumber>
        </filer>
        <filer>
            <cik>0001488992</cik>
            <entityName>MODERN PARK DEVELOPMENT SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-92</fileNumber>
        </filer>
        <filer>
            <cik>0001488995</cik>
            <entityName>OSIRIS HOLDING OF MARYLAND SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-91</fileNumber>
        </filer>
        <filer>
            <cik>0001489464</cik>
            <entityName>SPRINGHILL MEMORY GARDENS LLC</entityName>
            <fileNumber>333-210265-90</fileNumber>
        </filer>
        <filer>
            <cik>0001490103</cik>
            <entityName>SPRINGHILL MEMORY GARDENS SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-89</fileNumber>
        </filer>
        <filer>
            <cik>0001489576</cik>
            <entityName>SUNSET MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-88</fileNumber>
        </filer>
        <filer>
            <cik>0001489165</cik>
            <entityName>SUNSET MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-87</fileNumber>
        </filer>
        <filer>
            <cik>0001489602</cik>
            <entityName>WICOMICO MEMORIAL PARKS LLC</entityName>
            <fileNumber>333-210265-86</fileNumber>
        </filer>
        <filer>
            <cik>0001489171</cik>
            <entityName>WICOMICO MEMORIAL PARKS SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-85</fileNumber>
        </filer>
        <filer>
            <cik>0001489170</cik>
            <entityName>W N C SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-84</fileNumber>
        </filer>
        <filer>
            <cik>0001489675</cik>
            <entityName>STONEMOR MICHIGAN LLC</entityName>
            <fileNumber>333-210265-83</fileNumber>
        </filer>
        <filer>
            <cik>0001489672</cik>
            <entityName>STONEMOR MICHIGAN SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-82</fileNumber>
        </filer>
        <filer>
            <cik>0001500129</cik>
            <entityName>Chapel Hill Associates, Inc.</entityName>
            <fileNumber>333-210265-81</fileNumber>
        </filer>
        <filer>
            <cik>0001489671</cik>
            <entityName>STONEMOR MISSOURI LLC</entityName>
            <fileNumber>333-210265-80</fileNumber>
        </filer>
        <filer>
            <cik>0001489670</cik>
            <entityName>STONEMOR MISSOURI SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-79</fileNumber>
        </filer>
        <filer>
            <cik>0001488905</cik>
            <entityName>ARLINGTON DEVELOPMENT Co</entityName>
            <fileNumber>333-210265-78</fileNumber>
        </filer>
        <filer>
            <cik>0001488974</cik>
            <entityName>CORNERSTONE FAMILY SERVICES OF NEW JERSEY, INC.</entityName>
            <fileNumber>333-210265-77</fileNumber>
        </filer>
        <filer>
            <cik>0001488988</cik>
            <entityName>LEGACY ESTATES, INC.</entityName>
            <fileNumber>333-210265-76</fileNumber>
        </filer>
        <filer>
            <cik>0001489006</cik>
            <entityName>OSIRIS MANAGEMENT, INC.</entityName>
            <fileNumber>333-210265-75</fileNumber>
        </filer>
        <filer>
            <cik>0001489008</cik>
            <entityName>OSIRIS TELEMARKETING CORP.</entityName>
            <fileNumber>333-210265-74</fileNumber>
        </filer>
        <filer>
            <cik>0001489665</cik>
            <entityName>STONEMOR NORTH CAROLINA LLC</entityName>
            <fileNumber>333-210265-73</fileNumber>
        </filer>
        <filer>
            <cik>0001489014</cik>
            <entityName>STONEMOR NORTH CAROLINA FUNERAL SERVICES, INC.</entityName>
            <fileNumber>333-210265-72</fileNumber>
        </filer>
        <filer>
            <cik>0001489662</cik>
            <entityName>STONEMOR NORTH CAROLINA SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-71</fileNumber>
        </filer>
        <filer>
            <cik>0001489646</cik>
            <entityName>STONEMOR OHIO LLC</entityName>
            <fileNumber>333-210265-70</fileNumber>
        </filer>
        <filer>
            <cik>0001489015</cik>
            <entityName>STONEMOR OHIO SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-69</fileNumber>
        </filer>
        <filer>
            <cik>0001489673</cik>
            <entityName>STONEMOR OREGON LLC</entityName>
            <fileNumber>333-210265-68</fileNumber>
        </filer>
        <filer>
            <cik>0001489645</cik>
            <entityName>STONEMOR OREGON SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-67</fileNumber>
        </filer>
        <filer>
            <cik>0001489431</cik>
            <entityName>CMS WEST LLC</entityName>
            <fileNumber>333-210265-66</fileNumber>
        </filer>
        <filer>
            <cik>0001489432</cik>
            <entityName>CMS WEST SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-65</fileNumber>
        </filer>
        <filer>
            <cik>0001488977</cik>
            <entityName>ELOISE B. KYPER FUNERAL HOME, INC.</entityName>
            <fileNumber>333-210265-64</fileNumber>
        </filer>
        <filer>
            <cik>0001489647</cik>
            <entityName>STONEMOR PENNSYLVANIA LLC</entityName>
            <fileNumber>333-210265-63</fileNumber>
        </filer>
        <filer>
            <cik>0001489302</cik>
            <entityName>JUNIATA MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-62</fileNumber>
        </filer>
        <filer>
            <cik>0001488987</cik>
            <entityName>LAURELWOOD HOLDING Co</entityName>
            <fileNumber>333-210265-61</fileNumber>
        </filer>
        <filer>
            <cik>0001489458</cik>
            <entityName>STONEMOR CEMETERY PRODUCTS LLC</entityName>
            <fileNumber>333-210265-60</fileNumber>
        </filer>
        <filer>
            <cik>0001489415</cik>
            <entityName>OSIRIS HOLDING OF PENNSYLVANIA LLC</entityName>
            <fileNumber>333-210265-59</fileNumber>
        </filer>
        <filer>
            <cik>0001489648</cik>
            <entityName>STONEMOR PENNSYLVANIA SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-58</fileNumber>
        </filer>
        <filer>
            <cik>0001489411</cik>
            <entityName>ROLLING GREEN MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-57</fileNumber>
        </filer>
        <filer>
            <cik>0001490143</cik>
            <entityName>STEPHEN R. HAKY FUNERAL HOME, INC.</entityName>
            <fileNumber>333-210265-56</fileNumber>
        </filer>
        <filer>
            <cik>0001489441</cik>
            <entityName>STONEMOR HOLDING OF PENNSYLVANIA LLC</entityName>
            <fileNumber>333-210265-55</fileNumber>
        </filer>
        <filer>
            <cik>0001489579</cik>
            <entityName>TIOGA COUNTY MEMORIAL GARDENS LLC</entityName>
            <fileNumber>333-210265-54</fileNumber>
        </filer>
        <filer>
            <cik>0001489601</cik>
            <entityName>WOODLAWN MEMORIAL PARK SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-53</fileNumber>
        </filer>
        <filer>
            <cik>0001503485</cik>
            <entityName>Forest Lawn Gardens, Inc.</entityName>
            <fileNumber>333-210265-52</fileNumber>
        </filer>
        <filer>
            <cik>0001490152</cik>
            <entityName>STONEMOR HAWAII SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-51</fileNumber>
        </filer>
        <filer>
            <cik>0001489443</cik>
            <entityName>STONEMOR HAWAII LLC</entityName>
            <fileNumber>333-210265-50</fileNumber>
        </filer>
        <filer>
            <cik>0001489436</cik>
            <entityName>STONEMOR ILLINOIS SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-49</fileNumber>
        </filer>
        <filer>
            <cik>0001489456</cik>
            <entityName>STONEMOR INDIANA LLC</entityName>
            <fileNumber>333-210265-48</fileNumber>
        </filer>
        <filer>
            <cik>0001489457</cik>
            <entityName>STONEMOR INDIANA SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-47</fileNumber>
        </filer>
        <filer>
            <cik>0001500130</cik>
            <entityName>Chapel Hill Funeral Home, Inc.</entityName>
            <fileNumber>333-210265-46</fileNumber>
        </filer>
        <filer>
            <cik>0001500132</cik>
            <entityName>Covington Memorial Funeral Home, Inc.</entityName>
            <fileNumber>333-210265-45</fileNumber>
        </filer>
        <filer>
            <cik>0001500131</cik>
            <entityName>Covington Memorial Gardens, Inc.</entityName>
            <fileNumber>333-210265-44</fileNumber>
        </filer>
        <filer>
            <cik>0001500134</cik>
            <entityName>Forest Lawn Memorial Chapel, Inc.</entityName>
            <fileNumber>333-210265-43</fileNumber>
        </filer>
        <filer>
            <cik>0001500133</cik>
            <entityName>Forest Lawn Memory Gardens, Inc.</entityName>
            <fileNumber>333-210265-42</fileNumber>
        </filer>
        <filer>
            <cik>0001489504</cik>
            <entityName>STONEMOR IOWA LLC</entityName>
            <fileNumber>333-210265-41</fileNumber>
        </filer>
        <filer>
            <cik>0001489702</cik>
            <entityName>STONEMOR IOWA SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-40</fileNumber>
        </filer>
        <filer>
            <cik>0001489701</cik>
            <entityName>STONEMOR KANSAS LLC</entityName>
            <fileNumber>333-210265-39</fileNumber>
        </filer>
        <filer>
            <cik>0001489695</cik>
            <entityName>STONEMOR KANSAS SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-38</fileNumber>
        </filer>
        <filer>
            <cik>0001489698</cik>
            <entityName>STONEMOR KENTUCKY LLC</entityName>
            <fileNumber>333-210265-37</fileNumber>
        </filer>
        <filer>
            <cik>0001489438</cik>
            <entityName>STONEMOR ILLINOIS LLC</entityName>
            <fileNumber>333-210265-36</fileNumber>
        </filer>
        <filer>
            <cik>0001489442</cik>
            <entityName>STONEMOR HAWAIIAN JOINT VENTURE GROUP LLC</entityName>
            <fileNumber>333-210265-35</fileNumber>
        </filer>
        <filer>
            <cik>0001490153</cik>
            <entityName>STONEMOR GEORGIA SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-34</fileNumber>
        </filer>
        <filer>
            <cik>0001489444</cik>
            <entityName>STONEMOR GEORGIA LLC</entityName>
            <fileNumber>333-210265-33</fileNumber>
        </filer>
        <filer>
            <cik>0001488985</cik>
            <entityName>LAKEWOOD MEMORY GARDENS SOUTH SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-32</fileNumber>
        </filer>
        <filer>
            <cik>0001489308</cik>
            <entityName>LAKEWOOD MEMORY GARDENS SOUTH LLC</entityName>
            <fileNumber>333-210265-31</fileNumber>
        </filer>
        <filer>
            <cik>0001489614</cik>
            <entityName>STONEMOR FLORIDA SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-30</fileNumber>
        </filer>
        <filer>
            <cik>0001489581</cik>
            <entityName>WNCI LLC</entityName>
            <fileNumber>333-210265-29</fileNumber>
        </filer>
        <filer>
            <cik>0001488902</cik>
            <entityName>STONEMOR OPERATING LLC</entityName>
            <fileNumber>333-210265-28</fileNumber>
        </filer>
        <filer>
            <cik>0001489009</cik>
            <entityName>PERPETUAL GARDENS.COM, INC.</entityName>
            <fileNumber>333-210265-27</fileNumber>
        </filer>
        <filer>
            <cik>0001489417</cik>
            <entityName>OSIRIS HOLDING OF MARYLAND LLC</entityName>
            <fileNumber>333-210265-26</fileNumber>
        </filer>
        <filer>
            <cik>0001488994</cik>
            <entityName>OSIRIS HOLDING FINANCE Co</entityName>
            <fileNumber>333-210265-25</fileNumber>
        </filer>
        <filer>
            <cik>0001156630</cik>
            <entityName>KIRK &amp; NICE INC</entityName>
            <fileNumber>333-210265-24</fileNumber>
        </filer>
        <filer>
            <cik>0001156628</cik>
            <entityName>KIRK &amp; NICE SUBURBAN CHAPEL INC</entityName>
            <fileNumber>333-210265-23</fileNumber>
        </filer>
        <filer>
            <cik>0001488975</cik>
            <entityName>CORNERSTONE FAMILY SERVICES OF WEST VIRGINIA SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-22</fileNumber>
        </filer>
        <filer>
            <cik>0001489426</cik>
            <entityName>CEMETERY MANAGEMENT SERVICES OF OHIO, L.L.C.</entityName>
            <fileNumber>333-210265-21</fileNumber>
        </filer>
        <filer>
            <cik>0001489422</cik>
            <entityName>PLYMOUTH WAREHOUSE FACILITIES LLC</entityName>
            <fileNumber>333-210265-20</fileNumber>
        </filer>
        <filer>
            <cik>0001488912</cik>
            <entityName>CORNERSTONE FAMILY INSURANCE SERVICES, INC.</entityName>
            <fileNumber>333-210265-19</fileNumber>
        </filer>
        <filer>
            <cik>0001489349</cik>
            <entityName>CORNERSTONE FUNERAL &amp; CREMATION SERVICES LLC</entityName>
            <fileNumber>333-210265-18</fileNumber>
        </filer>
        <filer>
            <cik>0001489351</cik>
            <entityName>GLEN HAVEN MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-17</fileNumber>
        </filer>
        <filer>
            <cik>0001669564</cik>
            <entityName>StoneMor Oklahoma Subsidiary LLC</entityName>
            <fileNumber>333-210265-165</fileNumber>
        </filer>
        <filer>
            <cik>0001669570</cik>
            <entityName>StoneMor Florida LLC</entityName>
            <fileNumber>333-210265-164</fileNumber>
        </filer>
        <filer>
            <cik>0001669569</cik>
            <entityName>StoneMor Mississippi LLC</entityName>
            <fileNumber>333-210265-163</fileNumber>
        </filer>
        <filer>
            <cik>0001669567</cik>
            <entityName>StoneMor Oklahoma LLC</entityName>
            <fileNumber>333-210265-162</fileNumber>
        </filer>
        <filer>
            <cik>0001669571</cik>
            <entityName>Bronswood Cemetery, Inc.</entityName>
            <fileNumber>333-210265-161</fileNumber>
        </filer>
        <filer>
            <cik>0001669568</cik>
            <entityName>StoneMor Mississippi Subsidiary LLC</entityName>
            <fileNumber>333-210265-160</fileNumber>
        </filer>
        <filer>
            <cik>0001489290</cik>
            <entityName>HENLOPEN MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-16</fileNumber>
        </filer>
        <filer>
            <cik>0001669483</cik>
            <entityName>StoneMor Puerto Rico Cemetery &amp; Funeral, Inc.</entityName>
            <fileNumber>333-210265-159</fileNumber>
        </filer>
        <filer>
            <cik>0001669486</cik>
            <entityName>Prince George Cemetery Corp</entityName>
            <fileNumber>333-210265-158</fileNumber>
        </filer>
        <filer>
            <cik>0001489414</cik>
            <entityName>OSIRIS HOLDING OF RHODE ISLAND LLC</entityName>
            <fileNumber>333-210265-157</fileNumber>
        </filer>
        <filer>
            <cik>0001490180</cik>
            <entityName>ROSE LAWN DEVELOPMENT SUBSIDIARY Corp</entityName>
            <fileNumber>333-210265-156</fileNumber>
        </filer>
        <filer>
            <cik>0001489570</cik>
            <entityName>STONEMOR PUERTO RICO LLC</entityName>
            <fileNumber>333-210265-155</fileNumber>
        </filer>
        <filer>
            <cik>0001489571</cik>
            <entityName>STONEMOR PUERTO RICO SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-154</fileNumber>
        </filer>
        <filer>
            <cik>0001489572</cik>
            <entityName>STONEMOR SOUTH CAROLINA LLC</entityName>
            <fileNumber>333-210265-153</fileNumber>
        </filer>
        <filer>
            <cik>0001489573</cik>
            <entityName>STONEMOR SOUTH CAROLINA SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-152</fileNumber>
        </filer>
        <filer>
            <cik>0001489307</cik>
            <entityName>LAKEWOOD/HAMILTON CEMETERY LLC</entityName>
            <fileNumber>333-210265-151</fileNumber>
        </filer>
        <filer>
            <cik>0001488983</cik>
            <entityName>LAKEWOOD/HAMILTON CEMETERY SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-150</fileNumber>
        </filer>
        <filer>
            <cik>0001488980</cik>
            <entityName>HENLOPEN MEMORIAL PARK SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-15</fileNumber>
        </filer>
        <filer>
            <cik>0001489016</cik>
            <entityName>STONEMOR TENNESSEE SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-149</fileNumber>
        </filer>
        <filer>
            <cik>0001489182</cik>
            <entityName>ALLEGHANY MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-148</fileNumber>
        </filer>
        <filer>
            <cik>0001488903</cik>
            <entityName>ALLEGHANY MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-147</fileNumber>
        </filer>
        <filer>
            <cik>0001489174</cik>
            <entityName>ALTAVISTA MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-146</fileNumber>
        </filer>
        <filer>
            <cik>0001488904</cik>
            <entityName>ALTAVISTA MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-145</fileNumber>
        </filer>
        <filer>
            <cik>0001488906</cik>
            <entityName>AUGUSTA MEMORIAL PARK PERPETUAL CARE Co</entityName>
            <fileNumber>333-210265-144</fileNumber>
        </filer>
        <filer>
            <cik>0001489176</cik>
            <entityName>BIRCHLAWN BURIAL PARK LLC</entityName>
            <fileNumber>333-210265-143</fileNumber>
        </filer>
        <filer>
            <cik>0001488907</cik>
            <entityName>BIRCHLAWN BURIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-142</fileNumber>
        </filer>
        <filer>
            <cik>0001489177</cik>
            <entityName>CEMETERY INVESTMENTS LLC</entityName>
            <fileNumber>333-210265-141</fileNumber>
        </filer>
        <filer>
            <cik>0001488910</cik>
            <entityName>CEMETERY INVESTMENTS SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-140</fileNumber>
        </filer>
        <filer>
            <cik>0001489420</cik>
            <entityName>LORRAINE PARK CEMETERY LLC</entityName>
            <fileNumber>333-210265-14</fileNumber>
        </filer>
        <filer>
            <cik>0001489350</cik>
            <entityName>COVENANT ACQUISITION LLC</entityName>
            <fileNumber>333-210265-139</fileNumber>
        </filer>
        <filer>
            <cik>0001488976</cik>
            <entityName>COVENANT ACQUISITION SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-138</fileNumber>
        </filer>
        <filer>
            <cik>0001489291</cik>
            <entityName>HENRY MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-137</fileNumber>
        </filer>
        <filer>
            <cik>0001488981</cik>
            <entityName>HENRY MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-136</fileNumber>
        </filer>
        <filer>
            <cik>0001489304</cik>
            <entityName>KIRIS LLC</entityName>
            <fileNumber>333-210265-135</fileNumber>
        </filer>
        <filer>
            <cik>0001488982</cik>
            <entityName>KIRIS SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-134</fileNumber>
        </filer>
        <filer>
            <cik>0001489310</cik>
            <entityName>LAUREL HILL MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-133</fileNumber>
        </filer>
        <filer>
            <cik>0001488986</cik>
            <entityName>LAUREL HILL MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-132</fileNumber>
        </filer>
        <filer>
            <cik>0001489312</cik>
            <entityName>LOEWEN (VIRGINIA) LLC</entityName>
            <fileNumber>333-210265-131</fileNumber>
        </filer>
        <filer>
            <cik>0001488990</cik>
            <entityName>LOEWEN (VIRGINIA) SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-130</fileNumber>
        </filer>
        <filer>
            <cik>0001489181</cik>
            <entityName>CEMETERY MANAGEMENT SERVICES, L.L.C.</entityName>
            <fileNumber>333-210265-13</fileNumber>
        </filer>
        <filer>
            <cik>0001489418</cik>
            <entityName>OAK HILL CEMETERY LLC</entityName>
            <fileNumber>333-210265-129</fileNumber>
        </filer>
        <filer>
            <cik>0001488993</cik>
            <entityName>OAK HILL CEMETERY SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-128</fileNumber>
        </filer>
        <filer>
            <cik>0001489413</cik>
            <entityName>PVD ACQUISITIONS LLC</entityName>
            <fileNumber>333-210265-127</fileNumber>
        </filer>
        <filer>
            <cik>0001489010</cik>
            <entityName>PVD ACQUISITIONS SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-126</fileNumber>
        </filer>
        <filer>
            <cik>0001489412</cik>
            <entityName>ROCKBRIDGE MEMORIAL GARDENS LLC</entityName>
            <fileNumber>333-210265-125</fileNumber>
        </filer>
        <filer>
            <cik>0001489012</cik>
            <entityName>ROCKBRIDGE MEMORIAL GARDENS SUBSIDIARY Co</entityName>
            <fileNumber>333-210265-124</fileNumber>
        </filer>
        <filer>
            <cik>0001489410</cik>
            <entityName>ROSE LAWN CEMETERIES LLC</entityName>
            <fileNumber>333-210265-123</fileNumber>
        </filer>
        <filer>
            <cik>0001489013</cik>
            <entityName>ROSE LAWN CEMETERIES SUBSIDIARY, Inc</entityName>
            <fileNumber>333-210265-122</fileNumber>
        </filer>
        <filer>
            <cik>0001489409</cik>
            <entityName>ROSELAWN DEVELOPMENT LLC</entityName>
            <fileNumber>333-210265-121</fileNumber>
        </filer>
        <filer>
            <cik>0001489467</cik>
            <entityName>RUSSELL MEMORIAL CEMETERY LLC</entityName>
            <fileNumber>333-210265-120</fileNumber>
        </filer>
        <filer>
            <cik>0001489172</cik>
            <entityName>WILLOWBROOK MANAGEMENT CORP.</entityName>
            <fileNumber>333-210265-12</fileNumber>
        </filer>
        <filer>
            <cik>0001490107</cik>
            <entityName>RUSSELL MEMORIAL CEMETERY SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-119</fileNumber>
        </filer>
        <filer>
            <cik>0001489466</cik>
            <entityName>SHENANDOAH MEMORIAL PARK LLC</entityName>
            <fileNumber>333-210265-118</fileNumber>
        </filer>
        <filer>
            <cik>0001490106</cik>
            <entityName>SHENANDOAH MEMORIAL PARK SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-117</fileNumber>
        </filer>
        <filer>
            <cik>0001489465</cik>
            <entityName>SOUTHERN MEMORIAL SALES LLC</entityName>
            <fileNumber>333-210265-116</fileNumber>
        </filer>
        <filer>
            <cik>0001490104</cik>
            <entityName>SOUTHERN MEMORIAL SALES SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-115</fileNumber>
        </filer>
        <filer>
            <cik>0001489463</cik>
            <entityName>STAR CITY MEMORIAL SALES LLC</entityName>
            <fileNumber>333-210265-114</fileNumber>
        </filer>
        <filer>
            <cik>0001490144</cik>
            <entityName>STAR CITY MEMORIAL SALES SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-113</fileNumber>
        </filer>
        <filer>
            <cik>0001489462</cik>
            <entityName>STITHAM LLC</entityName>
            <fileNumber>333-210265-112</fileNumber>
        </filer>
        <filer>
            <cik>0001490142</cik>
            <entityName>STITHAM SUBSIDIARY, Inc</entityName>
            <fileNumber>333-210265-111</fileNumber>
        </filer>
        <filer>
            <cik>0001489575</cik>
            <entityName>SUNSET MEMORIAL GARDENS LLC</entityName>
            <fileNumber>333-210265-110</fileNumber>
        </filer>
        <filer>
            <cik>0001489460</cik>
            <entityName>STONEMOR COLORADO SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-11</fileNumber>
        </filer>
        <filer>
            <cik>0001489163</cik>
            <entityName>SUNSET MEMORIAL GARDENS SUBSIDIARY, INC,</entityName>
            <fileNumber>333-210265-109</fileNumber>
        </filer>
        <filer>
            <cik>0001489577</cik>
            <entityName>TEMPLE HILL LLC</entityName>
            <fileNumber>333-210265-108</fileNumber>
        </filer>
        <filer>
            <cik>0001489166</cik>
            <entityName>TEMPLE HILL SUBSIDIARY Corp</entityName>
            <fileNumber>333-210265-107</fileNumber>
        </filer>
        <filer>
            <cik>0001489580</cik>
            <entityName>VIRGINIA MEMORIAL SERVICES LLC</entityName>
            <fileNumber>333-210265-106</fileNumber>
        </filer>
        <filer>
            <cik>0001489168</cik>
            <entityName>VIRGINIA MEMORIAL SERVICE SUBSIDIARY Corp</entityName>
            <fileNumber>333-210265-105</fileNumber>
        </filer>
        <filer>
            <cik>0001489017</cik>
            <entityName>STONEMOR WASHINGTON, INC.</entityName>
            <fileNumber>333-210265-104</fileNumber>
        </filer>
        <filer>
            <cik>0001489574</cik>
            <entityName>STONEMOR WASHINGTON SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-103</fileNumber>
        </filer>
        <filer>
            <cik>0001489433</cik>
            <entityName>CORNERSTONE FAMILY SERVICES OF WEST VIRGINIA LLC</entityName>
            <fileNumber>333-210265-102</fileNumber>
        </filer>
        <filer>
            <cik>0001489005</cik>
            <entityName>OSIRIS HOLDING OF RHODE ISLAND SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-101</fileNumber>
        </filer>
        <filer>
            <cik>0001489699</cik>
            <entityName>STONEMOR KENTUCKY SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-100</fileNumber>
        </filer>
        <filer>
            <cik>0001489459</cik>
            <entityName>STONEMOR COLORADO LLC</entityName>
            <fileNumber>333-210265-10</fileNumber>
        </filer>
        <filer>
            <cik>0001490105</cik>
            <entityName>SIERRA VIEW MEMORIAL PARK</entityName>
            <fileNumber>333-210265-09</fileNumber>
        </filer>
        <filer>
            <cik>0001489475</cik>
            <entityName>STONEMOR ALABAMA LLC</entityName>
            <fileNumber>333-210265-08</fileNumber>
        </filer>
        <filer>
            <cik>0001490139</cik>
            <entityName>STONEMOR CALIFORNIA, INC.</entityName>
            <fileNumber>333-210265-07</fileNumber>
        </filer>
        <filer>
            <cik>0001489476</cik>
            <entityName>STONEMOR ARKANSAS SUBSIDIARY LLC</entityName>
            <fileNumber>333-210265-06</fileNumber>
        </filer>
        <filer>
            <cik>0001489167</cik>
            <entityName>VALHALLA CEMETERY SUBSIDIARY Corp</entityName>
            <fileNumber>333-210265-05</fileNumber>
        </filer>
        <filer>
            <cik>0001489578</cik>
            <entityName>VALHALLA CEMETERY Co LLC</entityName>
            <fileNumber>333-210265-04</fileNumber>
        </filer>
        <filer>
            <cik>0001490140</cik>
            <entityName>STONEMOR ALABAMA SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-03</fileNumber>
        </filer>
        <filer>
            <cik>0001490138</cik>
            <entityName>STONEMOR CALIFORNIA SUBSIDIARY, INC.</entityName>
            <fileNumber>333-210265-02</fileNumber>
        </filer>
        <filer>
            <cik>0001489416</cik>
            <entityName>Cornerstone Trust Management Services LLC</entityName>
            <fileNumber>333-210265-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
