July 27, 2005

Internal Revenue Service

P.O. Box 192

Covington, KY 41012-0192

To Whom It May Concern:

After incorporating the ministry of Holy Spirit Ministries Incorporated, we received a letter informing us if we wanted to renew or apply for tax exemption we must file Form 1023/1024. I have enclosed this letter as well as the completed Form 1023 with all addendum needed to support said document. I have also attached a check for the user fee payment of $150.00. I thank you for your time in dealing with this matter.

Sincerely,

H. Jeremy Stiefel

Vice President

Holy Spirit Ministries Incorporated.

Enclosed: letter from IRS dated 02-24-2003, Form 1023, addendum for Form 1023, copy of our Iowa Nonprofit Articles of Incorporation, copy of Holy Spirit Ministries Incorporated conflict of interest policy.