INTERNAL REVENUE SERVICE                                 DEPARTMENT OF THE TREASURY

P. O. BOX 2508 CINCINNATI, OH 45201

Date: DEC 17 2004 ROOM TO ROAM C/O LARRY MODELL 1705 BROMPTON ST PETALUMA, CA 94954-8581

Employer Identification Number: 20-1582470 DLN: 17053258066024 Contact Person: RENEE RAILEY NORTON             ID# 31172 Contact Telephone Number: (877) 829-5500 Accounting Period Ending:   DECEMBER 31 Public Charity Status: 509 (a)(2) Form 990 Required:   YES Effective Date of Exemption:   FEBRUARY 18, 2004 Contribution Deductibility:   YES Advance Ruling Ending Date:   DECEMBER 31, 2008

Dear Applicant:

We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501(c) (3) of the Internal Revenue Code. Contributions to you are deductible under section 170 of the Code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your permanent records.

Organizations exempt under section 501(c) (3) of the Code are further classified as either public charities or private foundations. During your advance ruling period, you will be treated as a public charity. Your advance ruling period begins with the effective date of your exemption and ends with advance ruling ending date shown in the heading of the letter.

Shortly before the end of your advance ruling period, we will send you Form 8734, Support Schedule for Advance Ruling Period. You will have 90 days after the end of your advance ruling period to return the completed form. We will then notify you, in writing, about your public charity status.

Please see enclosed Information for Exempt Organizations Under Section

501(c) (3) for some helpful information about your responsibilities as an exempt organization.

                                                Letter 1045 (DO/CG)

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ROOM TO ROAM

Sincerely

        Lois G. Lerner

Lois G. Lerner

Director, Exempt Organizations Rulings and Agreements

Enclosures:  Information for Organizations Exempt Under Section 501(c) (3) Form 872-C

Letter 1045 (D)