NOTICE OF SALES

| March 23, 2007 9:00 PM

NOTICE IS HEREBY GIVEN that on June 27, 2007, at 10:00 a.m., at the office of the Attorney for the Board of Managers of the PEND OREILLE SHORES RESORT ASSOCIATION, INC. at 120 East Lake Street, Suite 317, Sandpoint, Idaho 83864, JOHN A. FINNEY, Attorney at Law, FINNEY, FINNEY & FINNEY, P.A., will sell at public auction to the highest bidder, for cash or cash equivalent in lawful money of the United State of America, all payable at the time of sale, the following parcels of certain real property situated in Bonner County, Idaho, described as follows:

An undivided one-fifty-first (1/51) interest as tenant in common to Unit No. (see below), located in building No. (see below), PEND OREILLE SHORES RESORT, as shown on the plat recorded as Instrument No. 267830,, and any amendments thereto, records of Bonner County, Idaho, together with appurtenances, easements, restrictions of record and an undivided ownership with the Associations, its successor and assigns and holders of other undivided ownership interests in and to the common area and facilities of PEND OREILLE SHORES RESORT as provided in the Declaration of Condominium of PEND OREILLE SHORES RESORT, as amended, and the Bylaws of the PEND OREILLE SHORES RESORT ASSOCIATION, INC., as amended, and as recorded in the records of Bonner County, Idaho, and any amendments thereto, together with an exclusive recurring annual right to occupy said unit and a nonexclusive right to use and enjoy said common area and facilities and easements appurtenant thereto during the annual recurring time period for Week No. (see below) as set forth above in said Declaration of Condominium and Bylaws, which document(s) is incorporated herein by reference and made a part hereof, it being understood and agreed that all other weeks of each year are assigned to owners of other undivided interest in the above unit to the Association.

The street address for the PEND OREILLE SHORES RESORT at which each parcel is located is 47390 Highway 200, Hope, Idaho 83836, and additional information may be obtained from JOHN A. FINNEY, Attorney at Law, FINNEY, FINNEY & FINNEY, P.A., at 208-263-7712.

Said sales will be made without covenant or warranty regarding title, possession, or encumbrances, to satisfy the obligations secured by and pursuant to the Declaration Of Condominium For Pend Oreille Shores Resort, as amended and restated, recorded May 23, 2000, as Instrument No. 564097, records of Bonner County, Idaho, the Bylaws of the Pend Oreille Shores Resort Association, Inc., as restated, recorded May 23, 2000, as Instrument No. 564098, records of Bonner County, Idaho, which were agreed to by the owners or reputed owners, and Idaho Code S 55-1518, and Idaho Code SS 45-1505 and 45-1506.

The named owners or reputed owners are named to comply with Idaho Code Section 45-1506(4)(a). No representation is made that the named owners or reputed owners are, or are not, presently responsible for this obligation.

The default and delinquency is the failure to pay annual assessments duly assessed and levied as follows:

1. The Owner(s) or reputed owner(s) are JOANN CONSTANTINI, regarding Unit No. 20, located in Building No. D, for Week No. 47 with delinquent assessment for the calendar years of 2005, 2006 and 2007 in the amount of EIGHT HUNDRED ninety-four dollars and 56/100 ($894.56), as of December 1, 2006 plus accruing interest;

2. The Owner(s) or reputed owner(s) are TRACY M. GUYNUP, regarding Unit No. 44, located in Building No. G, for Week No. 52 with delinquent assessment for the calendar years of 2005, 2006 and 2007 in the amount of NINE HUNDRED SEVENTY-SEVEN dollars and 62/100 ($977.62), as of December 1, 2006 plus accruing interest;

3. The Owner(s) or reputed owner(s) are richard c. heater and DORIS J. HEATER, husband and wife, regarding Unit No. 24, located in Building No. E, for Week No. 04 with delinquent assessment for the calendar years of 2006, 2007 and 2008 in the amount of ONE THOUSAND TWO HUNDRED EIGHTY-EIGHT and 56/100 ($1,288.56), as of December 1, 2006 plus accruing interest;

4. The Owner(s) or reputed owner(s) are JESS A. JAMESON and DOROTHY E. JAMESON, husband and wife, now purportedly divorced, regarding Unit No. 03, located in Building No. A, for Week No. 05 with delinquent assessment for the calendar years of 2006, 2007 and 2008 in the amount of ONE THOUSAND THREE HUNDRED THIRTY-EIGHT dollars and 26/100 ($1,338.26), as of December 1, 2006 plus accruing interest;

5. The Owner(s) or reputed owner(s) are JOHN C. JORGENSON, a single man, regarding Unit No. 16, located in Building No. C, for Week No. 23 with delinquent assessment for the calendar years of 2007 in the amount of FOUR HUNDRED THIRTY-ONE dollars and 30/100 ($431.30), as of December 1, 2006 plus accruing interest;

6. The Owner(s) or reputed owner(s) are ROY A. McCOY (deceased), c/o KIM CHRISTIANSON, regarding Unit No. 24, located in Building No. G, for Week No. 14 with delinquent assessment for the calendar years of 2007 in the amount of FOUR HUNDRED THIRTY-ONE dollars and 30/100 ($431.30), as of December 1, 2006 plus accruing interest;

7. The Owner(s) or reputed owner(s) are BRIAN K. MILLER, unmarried, regarding Unit No. 25, located in Building No. E, for Week No. 39 with delinquent assessment for the calendar years of 2005, 2006 and 2007 in the amount of ONE THOUSAND ONE HUNDRED FIFTY-SEVEN dollars and 47/100 ($1,157.47), as of December 1, 2006 plus accruing interest;

8. The Owner(s) or reputed owner(s) are quintin e. rahberger and LINDA J. RAHBERGER, husband and wife, now purportedly divorced, regarding Unit No. 3, located in Building No. A, for Week No. 27 with delinquent assessment for the calendar years of 2007 in the amount of THREE HUNDRED EIGHTY dollars and NO/100 ($380.00), as of December 1, 2006 plus accruing interest;

9. The Owner(s) or reputed owner(s) are GLENN A. SUTTON and LISA E. SUTTON, husband and wife, regarding Unit No. 10, located in Building No. B, for Week No. 47 with delinquent assessment for the calendar years of 2006, 2007 in the amount of EIGHT HUNDRED THIRTY-THREE dollars and 12/100 ($833.12), as of December 1, 2006 plus accruing interest;

10. The Owner(s) or reputed owner(s) are JACK L. TAYLOR and KATHY M. TAYLOR, husband and wife, regarding Unit No. 27, located in Building No. E, for Week No. 37 with delinquent assessment for the calendar years of 2006 and 2007 in the amount of SEVEN HUNDRED SIXTY-TWO dollars and 42/100 ($762.42), as of December 1, 2006 plus accruing interest;

PLUS on each parcel, all assessments and interest becoming due thereafter, plus any delinquent taxes with penalties and interest, and unpaid and accruing taxes and assessments, plus costs of collection incurred to date, plus interest, plus any other costs and expenses associated with the collection of the sums owing and/or this sale, and any amounts advanced to protect the real property associated with this sale.

The Board of mangers elects to sell or cause to be sold such property to satisfy such obligations, to the extent possible, pursuant to law.

Dated this 21st day of february, 2007.

PEND OREILLE SHORES RESORT ASSOCIATION, INC.

By: John A. Finney

Attorney for the Association

Legal SNP# 8477

March 2, 9, 16, 23, 2007