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NOTICE TO CREDITORS

| August 10, 2007 9:00 PM

Case No. CV 2006-02192

IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER

In the Matter of the Estate of

HOWARD A. NEILSON,

Deceased.

NOTICE IS HEREBY GIVEN that ANDREA J. JOHNSON has been appointed as Personal Representative of this Estate. All persons having claims against the Estate are required to present their claims within four (4) months after the date of the first publication of this notice or the claims will be forever barred. Claims must be both presented in writing to ANDREA J. JOHNSON, Personal Representatives of the Estate of HOWARD A. NEILSON, Deceased, at the Law Firm of Tevis W. Hull, 105 N. 1st Avenue, Sandpoint, Idaho 83864 and filed with the Court.

Dated this 21st day of March, 2007.

/s/TEVIS W. HULL

Attorney for Petitioner

105 N. 1st Avenue

Sandpoint, Idaho 83864

Telephone: (208) 255-2226

Facsimile: (208) 255-4217

Legal SNP 8872

August 10, 17, 24, 2007