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Lehman CEI/Kensington CorrespondenceLEHMAN HOUSING TAX CREDIT FUND VII L.P. LEHMAN TAX CREDIT ADVISOR INC. 1271 Avenue of the Americas, 46th Fl. New York, New York 10020 VIA UPS OVERNIGHT DELIVERY AND FACSIMILE (972) 733 -1864 Colonial Equities, Inc. 17103 Preston Road — Suite 250 Dallas, TX 75248 -1375 Attn: Mr. Richard Shaw Ladies and Gentlemen: March 15, 2009 RFC-FTN /ED MAR 3 0 1009 7�0 -� DEPT Reference is made to the amended and restated agreement of limited partnership (the "Partnership Agreement "), dated as of December 1, 1997, of CEI/KENSINGTON, LTD. (the "Partnership "), by and among Lehman Housing Tax Credit Fund VII L.P., Colonial Equities, Inc. and Lehman Tax Credit Advisor Inc. Terms defined in the Partnership Agreement and used herein have the same meaning herein as therein. Notice is hereby given that the following breaches and defaults (collectively, the "Partnership Breaches ") have occurred: 1) pursuant to Section 4.02 (a)(iv) in that best efforts have not been made to achieve compliance with the Mortgage Loan, Taxable Mortgage Loan, and the Replacement Reserve Agreement; (d) in that the General Partner has failed to exercise good faith when permitting Partnership distributions in violation of Section 11.01; (i) in that the General Partner has failed to comply and to cause the Partnership to comply with the governmental and contractual obligations of the Collier County impact fee deferral agreement; (1) in that the General Partner failed to immediately notify the Special Limited Partner of the Partnership's failure to comply with respect to contractual or governmental obligations; (m) in that General Partner has failed to cause the Partnership to pay the Collier County impact fee on or before the date when first due; and (n) in that General Partner has not caused the Partnership to discharge Chadwell Supply, hic.'s mechanics lien within forty-five (45) days. 2) pursuant to Section 8.02 (a)(ii) in that the General Partner performed acts in violation of the Loan Agreement and other Project Documents; and (b)(iv) in that the General Partner constricted replacement capital improvements which are in excess of $10,000 without the consent of the Special Limited Partner. 80444772.7 Richard Shaw March 15, 2009 Page 2 3) pursuant to Section 8.09 (a)(ii) in that the General Partner has failed to pay all Excess Development Costs; (c) in that the General Partner has failed to cause the repayment and performance of obligations under the Interim Loan; and (d) in that the General Partner has failed to make payments to the Partnership's Reserve Fund for Replacements; 4) pursuant to Section 8.21 in that the General Partner has failed to cause the Partnership to purchase a Guaranteed Income Contract; 5) pursuant to Section 8.23 in that the General Partner has failed to cause the Partnership to fund the Cash Reserve; and 6) pursuant to Section 11.01 in that the General Partner has failed to pay the full amount of the Administrative Expense Reimbursement. On behalf of the Investment Partnership and the Special Limited Partner, pursuant to Section 8.14(b) of the Partnership Agreement, notice is hereby given that the Partnership Breaches constitute a breach of Project Documents as described in Section 8.14(a)(ii)(A) and a violation of material provisions of the Partnership Agreement under Section 8.14(a)(ii)(B), and that on such basis the Special Limited Partner has determined that the General Partner shall be removed. Pursuant to Section 8.14(b) of the Partnership Agreement, the General Partner has thirty (30) days from the date on which this Notice is given to cure the Partnership Breaches. Please note in this regard the provisions of Sections 4.02(k), 501(c)(ii)(F), 5.03, 8.12, and 8.16 of the Partnership Agreement. All rights of the Investment Partnership and the Special Limited Partner are expressly reserved. Without limiting the generality of the foregoing, the Special Limited Partner reasserts its demands set forth in its September 6, 2007 letter to the General Partner. cc: Lehman Housing Lending Corp. 1271 Avenue of the America New York, NY 10020 80444772.7 Very truly yours, LEHMAN HOUSING TAX CREDIT FUND VII L.P. By: LI ICI �Uera . By: i LEHMAN T CREDIT ADVISOR 1NC. r By: Gerald D. Pietroforte Richard Shaw March 15, 2009 Page 3 Texas Commerce Bank National Association Attn: Registered Bond Events 1201 Main Street, 18 "h Floor Dallas, TX 75202 Ausing Finance Authority of Collier County, FL c/o Clerk of Courts Attn: Clerk to Board Collier County Courthouse 3301 Tamiami Trial East Naples, FL 34112 The Bank of New York Mellor. Trust Company, N.A. 601 Travis Street, 18`h Floor Houston, TX 77002 Attn: Rebecca A. Newman — Vice President 80444772.7