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ELLENSBURG RODEO HALL OF FAME <br />Based on the facts and circumstances represented in the organization's requestforrelief,pursuant to section 301.9100-3 of the Income Tax Regulations,anextensionofthefil.ing period fixed by section 1.508-1(a)(2)of theregulationshasheengranted.Accordingly,the organiantion's exemption undersection501(c)(3)of the code will be effective from August 15,1997,thedateyourorganizationwasformed. <br />Q.O <br />Letter 947 (DO/CG)