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Registration Statements - Vista Land & Lifescapes, Inc.

SEC-CFD Notice • Securities and Exchange Commission Departments • Corporate Governance and Finance Department (CGFD)

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2007 CORPORATION FINANCE DEPARTMENT IN THE MATTER OF VISTA LAND & LIFESCAPES, INC. REGISTRATION STATEMENTS NOTICE Notice is hereby given that Calveston Investments Limited, Althorp Holdings, Inc., Cameron Global Limited, Golden Haven Memorial Park, Inc. Cambridge Group, Inc. and Polar Property Holdings Corp., instead of Adelfa Properties, Inc., Fine Properties, Inc., and Polar Property Holdings Corp., shall be the selling shareholders in the follow-on offering of VISTA LAND & LIFESCAPES, INC. (the "Corporation") of up to 2,120,000,000 common shares from its unissued capital stock and up to 1,265,000,000 issued common shares of its capital stock, and up 507,750,000 issued common shares of the Corporation to be offered and sold by the selling shareholders in case of any over-allotment. (SGD.) JUSTINA F. CALLANGAN Director Published in The Manila Times on July 14 and 16, 2007 .

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