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2007-02-20 Client Transfer Letter to Gilmore & Bell PCVJ) el FORM OF CLIENT TRANSFER LETTER Tim Moll Rembolt Ludtke LLP 1201 Lincoln Mall, Ste. 102 Lincoln, Nebraska 68508 Re: Transfer of Files to Bill Schellpeper at Gilmore & Bell, P.C. Please have all the municipal and public finance files and closing transcripts at Rembolt Ludtke LLP relating to active and prior bond issues, tax increment financing matters, and related matters handled by Rembolt Ludtke LLP on our behalf, including computer diskette containing versions of any of our documents on your firm's computer system, delivered to F. William Schellpeper III at Gilmore & Bell, P.C. at the following address: F. William Schellpeper III Gilmore & Bell, P.C. Wells Fargo Center, Suite 710 1248 "O" Street Lincoln, NE 68508 Thank you for your prompt attention to this matter. Very trul yours, cc: Bill Schellpeper e 402-474-5000 FAX: 402-474-5550 WWW.GILMOREBELL.COM Brenda Wheeler, City Clerk City of Blair, Nebraska 218 S. 16th St. Blair, NE 68008-1674 Dear Brenda: GILMORE & BELL A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 1248'0" STREET, SUITE 710 LINCOLN, NEBRASKA 68508-1424 February 16, 2007 KANSAS CITY, MISSOURI ST. LOUIS, MISSOURI WICHITA, KANSAS I wanted you to be among the first to know that I have decided to join the Lincoln office of Gilmore & Bell. Gilmore & Bell is one of the nation's leading public finance firms with offices in Lincoln, Kansas City, St. Louis and Wichita. I will be joining with Lauren Wismer and David Lucas, two excellent Nebraska bond attorneys with over 30 years of Nebraska bond counsel experience. Working as a team we plan to provide our clients with personal service backed by the resources of a national public finance practice. Additional information concerning Gilmore & Bell is noted below. More information can be found at http://www.gilmorebell.com. Joining Gilmore & Bell allows me to focus my practice exclusively in the area of public finance (including, bond counsel services, TIF counsel services, and underwriters' counsel` services). This letter is required by the ethics rules for attorneys in Nebraska and explains your options related to my transition. I certainly plan on this transition occurring as seamlessly as possible, and look forward to continuing to work with you If you wish to transfer your public finance files to me at Gilmore & Bell, please sign the enclosed letter and send it to Rembolt Ludtke in the enclosed envelope or you may fax it to (402) 475-5087 (Rembolt Ludtke) and (402) 474-5550 (Schellpeper). If you wish to leave your files at Rembolt Ludtke, please advise me of this at your earliest convenience. If I do not hear from you, I will assume that you prefer to leave your files at Rembolt Ludtke. If you wish to take possession of any of your files, or have them delivered to other counsel you should contact Rembolt Ludtke at (402) 475-5100. To the extent there maybe work in progress on any files, a prompt decision will facilitate continued attention to your matters. About Gilmore & Bell, P.C. Gilmore & Bell was established in 1979, and today is one of the leading public finance law firms in the United States. The Firm primarily represents states, counties, cities, school districts and other governmental and quasi -governmental entities as bond counsel in municipal finance transactions. Complementing its core practice, Gilmore & Bell also acts as disclosure counsel and bank counsel in municipal 'debt issues and as `corporate counsel in corporate securities' financings. The Firm also has an extensive tax and arbitrage rebate compliance practice. Gilmore & Bell has offices in Kansas City, Missouri, St. Louis, Missouri, Wichita, Kansas, and Lincoln, Nebraska. While the Firm's public finance practice is concentrated in the Midwest, it has represented issuers, underwriters and developers throughout the United States in certain areas such as health care, housing, public power and municipal lease financings. In 2005, Gilmore & Bell ranked 3rd in the United States in the number of bond counsel opinions rendered on municipal bond issues, acting as bond counsel on approximately 455 issues aggregating in excess of $6.27 billion. According to information published by Thompson Financial Securities Data, in 2005 the Firm ranked 1st in the Midwest Region, both in number and dollar volume of long-term state and local government bond issues. If you have any questions about the issues in this letter please call me at Gilmore & Bell (402- 474-5000) on or after February 16, 2007, the effective date of this change. Kindest personal regards. Sincerely, illiam Schell peper III bschellpeper@gilmorebell.com GILMORE & BELL, P.C. FORM OF CLIENT TRANSFER LETTER Tim Moll Rembolt Ludtke LLP 1201 Lincoln Mall, Ste. 102 Lincoln, Nebraska 68508 Re: Transfer of Files to Bill Schellpeper at Gilmore & Bell, P.C. Please have all the municipal and public finance files and closing transcripts at Rembolt Ludtke LLP relating to active and prior bond issues, tax increment financing matters, and related matters handled by Rembolt Ludtke LLP on our behalf, including computer diskette containing versions of any of our documents on your firm's computer system, delivered to F. William Schellpeper III at Gilmore & Bell, P.C. at the following address: F. William Schellpeper III Gilmore & Bell, P.C. Wells Fargo Center, Suite 710 1248 "O" Street Lincoln, NE 68508 Thank you for your prompt attention to this matter. Very truly yours, cc: Bill Schellpeper 402-474-5000 FAX: 402-474-5550 WWW.GILMORESELL.COM Rod Storm, City Administrator City of Blair, Nebraska 218 S. 16th St. Blair, NE 68008-1674 Dear Rod: GILMORE & BELL A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 1248 "0" STREET, SUITE 710 LINCOLN, NEBRASKA 68508-1424 February 16, 2007 KANSAS CITY, MISSOURI ST. LOUIS, MISSOURI WICHITA, KANSAS I wanted you to be among the first to know that I have decided to join the Lincoln office of Gilmore & Bell. Gilmore & Bell is one of the nation's leading public finance firms with offices in Lincoln, Kansas City, St. Louis and Wichita. I will be joining with Lauren Wismer and David Lucas, two excellent Nebraska bond attorneys with over 30 years of Nebraska bond counsel experience. Working as a team we plan to provide our clients with personal service backed by the resources of a national public finance practice. Additional information concerning Gilmore & Bell is noted below. More information can be found at http://www.gilmorebell.com. Joining Gilmore & Bell allows me to focus my practice exclusively in the area of public finance (including, bond counsel services, TIF counsel services, and underwriters' counsel services). This letter is required by the ethics rules for attorneys in Nebraska and explains your options related to my transition. I certainly plan on this transition occurring as seamlessly as possible, and look forward to continuing to work with you If you wish to transfer your public finance files to me at Gilmore & Bell, please sign the enclosed letter and send it to Rembolt Ludtke in the enclosed envelope or you may fax it to (402) 475-5087 (Rembolt Ludtke) and (402) 474-5550 (Schellpeper). If you wish to leave your files at Rembolt Ludtke, please advise me of this at your earliest convenience. If I do not hear from you, I will assume that you prefer to leave your files at Rembolt Ludtke. If you wish to take possession of any of your files, or have them delivered to other counsel you should contact Rembolt Ludtke at (402) 475-5100. To the extent there may be work in progress on any files, a prompt decision will facilitate continued attention to your matters. About Gilmore & Bell, P.C. Gilmore & Bell was established in 1979, and today is one of the leading public finance law firms in the United States. The Firm primarily represents states, counties, cities, school districts and other governmental and quasi -governmental entities as bond counsel in municipal finance transactions. Complementing its core practice, Gilmore & Bell also acts as disclosure counsel and bank counsel in municipal -debt issues and as corporate counsel in corporate securities financings. The Firm also has an extensive tax and arbitrage rebate compliance practice. Gilmore & Bell has offices in Kansas City, Missouri, St. Louis, Missouri, Wichita, Kansas, and Lincoln, Nebraska. While the Firm's public finance practice is concentrated in the Midwest, it has represented issuers, underwriters and developers throughout the United States in certain areas such as health care, housing, public power and municipal lease financings. In 2005, Gilmore & Bell ranked 3rd in the United States in the number of bond counsel opinions rendered on municipal bond issues, acting as bond counsel on approximately 455 issues aggregating in excess of $6.27 billion. According to information published by Thompson Financial Securities Data, in 2005 the Firm ranked 1st in the Midwest Region, both in number and dollar volume of long-term state and local government bond issues. If you have any questions about the issues in this letter please call me at Gilmore & Bell (402- 474-5000) on or after February 16, 2007, the effective date of this change. Kindest personal regards. Sincerely, F. William Schelipeper III bschellpeper@gilmorebell.com GILMORE & BELL, P.C.