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-4- <br />ELLENSBURG RODEO HALL OF FAME <br />Based on the facts and circumstances represented in the organization's request <br />for relief, pursuant to section 301,9100--3 of the Income Tax Regulations, an <br />extension of the filing period fixed by section 1.508-1(a)(2) of the <br />regulations has heprt granted. Accordingly, 1. fie oreanizatirni's exemption ander <br />section 501(c)(3) of the Code will be effective from August 15, 1997, the <br />date your organization was formed. <br />Letter 947 (DO/CG) <br />