Blue Ridge Concepts, Inc. was organized as a Delaware corporation on 5 July, 2000. Company stock is offered only through private placement and is therefore not subject to regulation by the SEC. At present 1,500 shares of common stock are authorized and, of these, thirty five (35) shares are issued and outstanding.

All shares of common stock in Blue Ridge Concepts, Inc. are restricted securities and may not be resold readily. The prospective investor should recognize that such securities might be restircted as to resale for an indefinite period of time. Each purchaser will be required to execute a Non-Distribution Agreement satisfactory in form to corporate counsel.

Virginia. The company was granted a Certificate of Authority to Transact Business in Virginia by the Virginia State Corporation Commission on 14 July, 2000. The VA-SCC corporate ID number is F143230-3 and the corresponding Virginia tax account number is 0019254534.

Federal. The company has elected to be treated as an S-Corporation for Federal tax purposes. The assigned employer ID number is 54-1995786. All issued stock are Section 1244 shares.