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        <BusinessNameLine1>BUCKSGAHUDA &amp; WESTERN RAILROAD COMPANY</BusinessNameLine1>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>B 12</ReturnReference>
        <Explanation>ALL OF THE DIRECTORS ARE RELATED AND IT IS COMMON KNOWLEDGE IF THERE IS A CONFILCT OF INTEREST. ISSUE DISCUSSED AT ORGANIZATION MEETING AND ALL DIRECTORS AGREE TO PROCEEDURE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>C 19</ReturnReference>
        <Explanation>DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE CORPORATE OFFICES AT A TIME MUTUALLY AGREEABLE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>