Maintenance Fee Payment Change

January 19, 2005

Dear Blue Tree Resort Owner,

Your Board of Directors would like to inform you that as of January 1, 2005, SPM Resorts, Inc., as your Managing Agent, will now track all owner accounting and owner information. As of this date all Maintenance Fee payments will be made through SPM’s data accounting system.

You will no longer receive any mail from Equiant/Finova, our previous contractor for owner accounting management. Any late charges will be billed from SPM Resorts, Inc. If you paid your 2005 Maintenance Fee between the dates of January 6, 2005 and January 20, 2005 you may receive a Late Fee Invoice. Please disregard this notice as you will not be assessed late charges or interest this year due to the changeover to SPM Resorts, Inc..

In the future all maintenance fee payments will be made through SPM Resorts, Inc. Any future mailings involving maintenance fees will reflect the information necessary to make your payments.

This change has allowed us to streamline collections and achieve operational savings for your Association.

If you have any questions regarding this change please call Blue Tree Resort Owner Services Department at 1-800-238-6014 or 407-238-6014 (outside the US).

Thank you
Your Board of Directors &
SPM Resorts, Managing Agent

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