ADDITIONAL INFORMATION.PDF

Maricopa County — Formal (2024-02-28)

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suntan 8687 East Via de Ventura

eta HL |DIAl scottsdale, Arizona 85258

www.imcida.com

Janis L. Larson
janis@mcida.com
602-834-5226 x 1

February 20, 2024

Via Federal Express

Ms. Juanita Garza, Clerk

Board of Supervisors, Maricopa County
301 West Jefferson, 10th Floor
Phoenix, Arizona 85003-2148

Re: Not to Exceed $700,000,000 National Finance Authority Revenue Bonds (Four
Three Education, Inc. Project), Series 2023A

Dear Ms. Garza:

The National Finance Authority is issuing its Education Revenue Bonds (Four Three
Education, Inc. Project), Series 2024A in an amount not to exceed $700,000,000 (the “Bonds”) with
proceeds to be used to finance/refinance the acquisition of assets and facilities of The University of Phoenix,
Inc. located within Maricopa County, Arizona.

Section 147(f) of the Internal Revenue Code, as amended, requires, for bonds to be issued
on a tax-exempt basis, that a public hearing be held not only in New Hampshire where the bonds will be
issued by the National Finance Authority, but in each location where the property financed with bond
proceeds is located, in this case, Maricopa County, Arizona.

As an accommodation, The Industrial Development Authority of the County of Maricopa
will be conducting the required public hearing on Friday, February 23, 2024.

We requested to be on the Board of Supervisors’ agenda for the February 28, 2024,
meeting, and, in this regard, a copy of the proposed resolution to be considered and adopted by the Board
of Supervisors is included herein.

Finally, I am including a copy of a summary of the project prepared by John Hutchinson
of Nixon Peabody, legal counsel to the National Finance Authority, dated February 7, 2024, which provides
more details of the planned financing.

Please let me know if you have any questions and, as always, we appreciate your assistance.

Yours very truly,

a

er, ON
Janis Larson
Administrator

Enclosures
ce: Maricopa County Board of Supervisors

Ms. Andrea Cummings
Ms. Shelby Scharbach