This hearing is being held pursuant to Section 147 of the Internal Revenue Code of 1986, as amended, to afford interested persons the opportunity to express their views, both oral and written, regarding the proposed plan of finance involving the issuance of up to $400,000,000 aggregate principal amount of tax-exempt Educational Loan Revenue Bonds (“the Bonds”) by Educational Funding of the South, Inc. (“the Corporation”) in one or more series. The proceeds of the Bonds proposed to be issued will be used primarily (i) to finance the acquisition of certain qualified educational loans made under the federal Higher Education Act of 1965, as amended, to students or parents of students residing in the State of Florida or attending institutions of post-secondary education, (ii) to refund certain prior indebtedness incurred for such purposes, (iii) to fund a debt service reserve fund, and (iv) to pay costs associated with the issuance of the Bonds. Persons wishing to submit only written comments concerning the proposed plan of finance and issuance of the Bonds should deliver or mail such written comments to the Corporation at the address below so that they are received prior to the commencement of the public hearing. Anyone needing special accommodations under the Americans with Disabilities Act of 1990 should write to the address given below or call Missy Markis at (904)998-3840. Special accommodation requests under the Americans with Disabilities Act should be made at least 48 hours prior to the public hearing.