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SFC Global CLOSING MEMO October 6, 2022 To: The Attached Distribution List Re: City of Salina, Kansas Taxable Industrial Revenue Bonds Series 2022 (SFC Global Supply Chain Project) Dated October 12, 2022 (the "Bonds") CLOSING MEMORANDUM The pre-closing for the Bonds is scheduled for 3:00 p.m., October 11, 2022 at the offices of Gilmore & Bell, P.C. ("Bond Counsel"). At the pre-closing, all documents on the Closing List will be assembled with the executed signature pages, and those present will have the opportunity to complete their review of the documents. Such documents will be held in escrow by Bond Counsel pending the closing. At the conclusion of the pre-closing, all conditions to issuance of the Bonds will have been met, and the Bonds will have been delivered to the Trustee for authentication and delivery to the Purchaser at closing. The closing is scheduled for approximately 10:00 a.m. on October 12, 2022 (the "Closing Time"). The closing will be confirmed by e-mail from Bond Counsel. SFC Global Supply Chain, Inc. shall deliver to the Trustee its Requisition for Payment of Project Costs No. 1 (the “Payment Order”) in the form set forth on Appendix A hereto, together with supporting invoices. Upon confirmation of receipt by the Trustee of the Payment Order, Bond Counsel will (a) provide a signed approving legal opinion and (b) notify the Trustee that the Bonds may be delivered. The Trustee will establish the Funds and Accounts set forth in the Indenture. Post-closing, Bond Counsel will transmit the Notice of Lease and Assignment of Lease to the Saline County Register of Deeds for recording. Bond Counsel will also file the Certificate of Issuance with the Kansas Board of Tax Appeals. 600576.20210\\CLOSING MEMO Transcripts of the documents and proceedings will be provided by Bond Counsel as follows: 1. City of Salina, Kansas ("Issuer") 2. SFC Global Supply Chain, Inc. ("Company" and "Original Purchaser") 3. Security Bank of Kansas City (the "Trustee") 4. Gilmore & Bell, P.C. ("Bond Counsel") 5. Greg Bengtson, Esq. ("City Attorney") 6. Kutak Rock LLP ("Company's Counsel") Of the parties listed above, the Issuer will receive a paper copy of the transcript. All others will receive a copy in electronic PDF unless a CD-ROM is requested before closing. If anyone has any questions or corrections regarding this matter, please advise the undersigned immediately. Very truly yours, SOS/as 600576.20210\\CLOSING MEMO 2 C ITY OF SALINA, KANSAS T AXABLE I NDUSTRIAL R EVENUE B ONDS, S ERIES 2022 (SFC G LOBAL S UPPLY C HAIN, I NC. P ROJECT) D ISTRIBUTION L IST ISSUER BOND COUNSEL C ITY OF S ALINA, K ANSAS G ILMORE & B ELL, P.C. 300 W. Ash Street 100 N. Main, Suite 800 P.O. Box 736 Wichita, Kansas 67202-1398 Salina, Kansas 67402 Telephone: (316) 267-2091 Telephone: (785) 309-5735 Fax: (316) 262-6523 Fax: (785) 309-5738 Sarah O. Steele, Esq. Mike Schrage, City Manager (785) 309-5700 E-mail: ssteele@gilmorebell.com E-mail: mike.schrage@salina.org Angie Sizemore, Legal Assistant Debbie Pack, Finance Director E-mail: asizemore@gilmorebell.com E-mail: debbie.pack@salina.org JoVonna Rutherford, City Clerk E-mail: jovonna.rutherford@salina.org ECONOMIC DEVELOPMENT TENANT S ALINA C OMMUNITY E CONOMIC D EV. O RG. SFC G LOBAL S UPPLY C HAIN, I NC. 120 W. Ash Street 115 W. College Drive Salina, Kansas 67401 Marshall, Minnesota 56258 Telephone: (785) 404-3131 Cell: (270) 839-2228 Jeff Thompson Mitch Robinson, Executive Director E-mail: Jeff.Thompson@schwans.com E-mail: mrobinson@salinaedo.org Jerry Kivel E-mail: jerry.kivel@schwans.com ISSUER’S COUNSEL TENANT’S COUNSEL C LARK, M IZE & L INVILLE, C HARTERED th 129 South 8 Street. K UTAK R OCK LLP – K ANSAS C ITY P.O. Box 380 2300 Main Street, Suite 800 Salina, Kansas 67402 Kansas City, Missouri 64108 Telephone: (785) 823-6325 Telephone: (816) 502-4658 Fax: (785) 823-1868 Joseph D. Serrano, Esq. Greg Bengtson, Esq., City Attorney E-mail: joseph.serrano@kutakrock.com E-Mail: gabengtson@cml-law.com Michia Sciortino, Legal Assistant E-mail: michia.sciortino@kutakrock.com TRUSTEE S ECURITY B ANK OF K ANSAS C ITY Corporate Trust Department 701 Minnesota Avenue, Suite 206 P.O. Box 171297 Kansas City, Kansas 66101 Telephone: (316) 765-2844 Ms. Bonnie Mosher, Vice President E-mail: bmosher@securitybankkc.com Ms. Lisa Shatto, Corporate Trust Officer E-mail: lshatto@securitybankkc.com mike.schrage@salina.org; debbie.pack@salina.org; jovonna.rutherford@salina.org; mrobinson@salinaedo.org; gabengtson@cml-law.com; Jeff.Thompson@schwans.com; jerry.kivel@schwans.com; joseph.serrano@kutakrock.com; michia.sciortino@kutakrock.com; ssteele@gilmorebell.com;; asizemore@gilmorebell.com; bmosher@securitybankkc.com; lshatto@securitybankkc.com 600596.20210\\DLIST APPENDIX A FORM OF REQUISITION FOR PAYMENT OF PROJECT COSTS CITY OF SALINA, KANSAS Project Fund (SFC Global Supply Chain Project) Payment Order No. 1 Security Bank of Kansas City Kansas City, Kansas Attn: Corporate Trust Department I hereby certify that the amounts stated in the attached Payment Schedules have either been advanced by the Tenant or are justly due to contractors, subcontractors, suppliers, vendors, materialmen, engineers, architects or other persons named in the Payment Schedules who have performed necessary and appropriate work in connection with any installation of machinery, equipment or personal property, or have furnished necessary and appropriate materials in the construction or acquisition of land, buildings and improvements constituting a part of the Project. I further certify that the fair value of such work or materials, machinery and equipment, is not exceeded by the amount requested, and such cost is one which may be capitalized for federal income tax purposes. I further certify that, except for the amounts set forth in the Payment Schedules, there are no outstanding debts now due and payable for labor, wages, materials, supplies or services in connection with the construction of the buildings and improvements or the purchase and/or installation of machinery, equipment and personal property which, if unpaid, might become the basis of a vendor's, mechanic's, laborer's or materialmen's statutory or other similar lien upon the Real Property, the Project or any part thereof. I further certify that no part of the amounts set forth in the Payment Schedules have been the basis for any previous withdrawal of any moneys from the Project Fund. I further certify that each of the representations and covenants on the part of the Tenant contained in the Project Lease dated as of October 1, 2022 by and between the City of Salina, Kansas, as the Issuer, and the Tenant are now true and correct in all material respects and are now being materially complied with. I further certify that the amounts set forth in the Payment Schedules constitute Project Costs, as such term is defined in the Project Lease, and that all insurance policies which are required to be in force as a condition precedent to disbursement of funds from the Project Fund pursuant to the provisions of Section 6.1 of the Project Lease are in full force and effect. I acknowledge that the Tenant, as Purchaser of the Bonds, will be receiving such Bonds in compensation for the expenditures set forth in the Payment Schedules to acquire, construct and equip the Project and that the Bond will constitute full payment for these costs. DATED October 12, 2022. ______________________________________ Authorized Tenant Representative EXHIBIT A - Payment Order No. 1 PAYMENT SCHEDULE FOR BUILDINGS, IMPROVEMENTS AND MISCELLANEOUS PROJECT COSTS I hereby request payment of the amounts specified below to the payees whose names are stated below, and I certify that the description of the purchase or nature of each payment is reasonable, accurate and complete: PAYMENT SCHEDULE Payee Name Purpose or Nature of Payment Amount SFC Global Supply Chain, Inc. Reimbursement for Building Improvements $270,000,000