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Regions Capital Advantage, Inc. <br />Birmingham, Alabama <br />Of even date herewith we have also delivered to the County our approving opinion as Bond <br />Counsel with respect to the Note. This letter will confirm that you may rely on such opinion as if it <br />were addressed to you; provided, however, no attorney-client relationship has existed or exists <br />between our firm and yours in connection with the Note and by virtue of this letter or our approving <br />opinion. This letter is delivered to you solely for your benefit as the initial purchaser of the Note and <br />may not be used, circulated, quoted or otherwise referred to or relied upon for any other purpose or <br />by any other person. <br />Page 2 <br />This letter is furnished by us in our capacity as Bond Counsel for the County and not as <br />counsel to any other person. <br />Very truly yours, <br />/lam., /.c/t, �� <br />