SB&OH EXCHANGE ACCOMMODATORS, LLC

October 1, 2004

Dear Friends:

Hello again from all of us at SB&OH (pronounced SB&Oh) Exchange Accommodators, LLC.  Thanks again for calling upon us when a real estate or personal property exchange is in your plans.  You have given us another banner month.

As many of you know, our exchange company, although independent, is also owned by the same folks who are principals of Sloan Bobrick Oldfield & Helsdon, P.S., a Tacoma law firm.  They like to be known as a small firm with big experience.  Obviously real estate and business law are important areas of their practice.  They also, however, have an outstanding reputation resulting from a long-established successful practice in the areas of insurance defense, mediation and arbitration, personal injury law, insurance disputes, estate planning and probate and litigation.  We recommend Sloan Bobrick Oldfield & Helsdon, P.S. be your first thought should any of these areas be of concern to you.

A large part of our exchange success has been as a result of the continuing education classes we teach to real estate professionals and others.  We offer classes in 1031 Exchanges, Mediation, Short Sales and Foreclosure, and Easements.  If any of these are of interest to you, we are attaching a schedule of our classes through the end of 2004 and invite you to participate.  Several additional classes are being prepared for the 2005 schedule.  If you have an area of interest for a course that is not regularly available, please let us know and we will try to make it available.  Call Helen at 414-3529 with your suggestions.
Until next month, our best regards to you.

Sincerely,
Your Friends at SB&OH Exchange Accommodators, LLC