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&lt;p style="MARGIN: 0in 0in 0pt;"&gt;&lt;font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2"&gt;Our management believes that the properties are in compliance in all material respects with applicable Federal, state and local ordinances and regulations regarding environmental issues.&amp;#160; Management is not aware of any environmental liability that it believes would have a materially adverse impact on our financial position, results of operations or cash flows.&amp;#160; Management is unaware of any instances in which it would incur significant environmental cost if any of our properties were sold.&lt;/font&gt;&lt;/p&gt;
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 -Publisher AICPA

 -Name Statement of Position (SOP)

 -Number 96-1

 -Paragraph 152, 163, 172

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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