| Name and address of the reporting corporation: | K & S Auto Services LLC 9361 Tiger Run Trail Davison, MI 48423 |
| Date of transaction: | 8/1/18 |
| Description of the transaction: | J & S Corporations Inc is now the Umbrella Corporation that oversees Local Delivery Service LLC |
| Did the reporting corporation’s shareholders receive any stock or other property in exchange for their stock in the reporting corporation, for which the reporting corporation has reasonably determined that the shareholders are required to recognize gain (if any) from the exchange of such stock? | No |
| Fair market value of the stock or other property received | |
| Description of the stock or other property received |