July 5, 2007

Dear friends:

RE: Your pre-arranged funeral plan with Neels Brea Mortuary

Neels Brea Mortuary has proudly assisted families at their time of need for many years. We appreciate the faith and trust this community has placed in us and we are grateful to have had the opportunity to serve you. One thing that remains constant in life is change, and because of these changing times we have made the decision to close Neels Brea Mortuary on Brea Blvd., effective June 30, 2007.

The purpose of this letter is to assure the families we have served over the years that any prearranged funeral plans made with Neels Brea Mortuary will continue to be safe and valid. Your prearranged agreement has been transferred to and will be honored at Memory Garden Memorial Park & Mortuary, located at 445 W. Central Ave., in Brea. Memory Garden is currently celebrating 50 years of serving the community and we are confident that their traditions of being an outstanding care provider, while consistently serving families with great compassion and care, will continue.

In the interim, should you have any questions or concerns, please feel free to call us at (714) 529-2194. This phone number will be transferred to Memory Garden. Thank you for allowing us to serve your family.

Sincerely,

Brian Kondrath

Brian Kondrath, Manager

Neels Brea Mortuary