Regulations Governing Public Tender Offers for Real Estate Investment Trust Beneficiary Securities Article 38-1

The matters of special note in the prospectus shall specify the following :1. The lawyer's legal opinion.2. The proof specified in Article 10, paragraph 3.3. All assessment reports and opinion issued by other experts.Any experts issuing an opinion, proof, or assessment report under the preceding paragraph shall affix their signatures or seals to the sections for which they are responsible in the public tender offer prospectus.