February 17, 2013 Internal Revenue Service Ogden, UT 84201-0016 Re: Dirt Road Kings EIN 33-1139906) The (2011) return was the only the second initial filing for the organization and the return was inadvertently filed after the required due date. This was a one time event due to a shift in officers. The responsibilities of filing were changed to the treasurer who has now stepped down. The responsibilities have now shifted to the Chief Legal Officer who has initiated control steps including implementing an automated reminder system have been taken to prevent a recurrence. In addition, all officers will now be required to attend an early conference call to discuss pertinent matters such as tax filings in early January of each year. Sincerely, Bill L Stovall Chief Legal Officer