As filed with the Securities and Exchange Commission on July 15, 2020
Registration No. 333-235638
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
POST-EFFECTIVE
AMENDMENT NO. 1
TO
FORM S-4
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
StoneMor Partners L.P.*
Cornerstone Family Services of West Virginia Subsidiary, Inc.
(Exact Name of Registrant as Specified in its Charter)
| Delaware | 7200 | 80-0103159 | ||
| West Virginia | 7200 | 20-1010994 | ||
| (State or Other Jurisdiction of Incorporation or Organization) | (Primary Standard Industrial Classification Code Number) | (I.R.S. Employer Identification Number) |
3600 Horizon Boulevard
Trevose, Pennsylvania 19053
(215) 826-2800
(Address, Including Zip Code, and Telephone Number, including Area Code, of Registrant’s Principal Executive Offices)
Joseph M. Redling
President and Chief Executive Officer
StoneMor Partners L.P.
3600 Horizon Boulevard
Trevose, Pennsylvania 19053
(215) 826-2800
(Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service)
Copies to:
Thomas G. Spencer
Richard A. Silfen
Duane Morris LLP
30 South Street
Philadelphia, PA 19103-4196
(215) 979-1000
Approximate date of commencement of proposed sale of the securities to the public: Not applicable.
If the securities being registered on this form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, please check the following box. ☐
If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐
If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
| Large Accelerated Filer | ☐ | Accelerated Filer | ☐ | |||
| Non-Accelerated Filer | ☒ | Smaller Reporting Company | ☒ | |||
| Emerging Growth Company | ☐ | |||||
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transaction period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
If applicable, place an X in the box to designate the appropriate rule provision relied upon in conducting this transaction:
Exchange Act Rule 13e-4(i) (Cross-Border Issue Tender Offer) ☐
Exchange Act Rule 14d-1(d) (Cross Border Third-Party Tender Offer) ☐
| * | Includes guarantors identified in the Table of Additional Registrants. |
TABLE OF ADDITIONAL REGISTRANTS*
Exact Name of Registrant as Specified in Its Charter | State or Other Jurisdiction of Incorporation or Organization | IRS Employee Identification Number | ||
StoneMor Alabama LLC | Alabama | 72-1602507 | ||
StoneMor Alabama Subsidiary, Inc. | Alabama | 72-1602509 | ||
The Valhalla Cemetery Company LLC | Alabama | 63-0216030 | ||
The Valhalla Cemetery Subsidiary Corporation | Alabama | 20-1027540 | ||
StoneMor Arkansas Subsidiary LLC | Arkansas | 26-1299843 | ||
StoneMor California, Inc. | California | 22-2598658 | ||
StoneMor California Subsidiary, Inc. | California | 26-0047038 | ||
Sierra View Memorial Park | California | 55-0789275 | ||
StoneMor Colorado LLC | Colorado | 23-3091746 | ||
StoneMor Colorado Subsidiary LLC | Colorado | 56-2287191 | ||
Willowbrook Management Corp. | Connecticut | 23-2653124 | ||
Cemetery Management Services, L.L.C. | Delaware | 80-0103159 | ||
Cornerstone Trust Management Services LLC | Delaware | 76-0763751 | ||
Cemetery Management Services of Ohio, L.L.C. | Delaware | 26-1284401 | ||
Plymouth Warehouse Facilities LLC | Delaware | 45-5412411 | ||
Cornerstone Family Insurance Services, Inc. | Delaware | 58-2590484 | ||
Cornerstone Funeral and Cremation Services LLC | Delaware | 20-1633468 | ||
Glen Haven Memorial Park LLC | Delaware | 51-0548419 | ||
Henlopen Memorial Park LLC | Delaware | 51-0548421 | ||
Henlopen Memorial Park Subsidiary LLC | Delaware | 26-2763626 | ||
Lorraine Park Cemetery LLC | Delaware | 26-1344810 | ||
Osiris Holding Finance Company | Delaware | 26-1344834 | ||
Osiris Holding of Maryland LLC | Delaware | 86-1170642 | ||
Perpetual Gardens.Com, Inc. | Delaware | 86-1170645 | ||
StoneMor Inc. | Delaware | 80-0103152 | ||
StoneMor LP Holdings, LLC | Delaware | 80-0103152 | ||
StoneMor Operating LLC | Delaware | 56-2661323 | ||
WNCI LLC | Delaware | 35-1734051 | ||
StoneMor Florida Subsidiary LLC | Florida | 35-1650612 | ||
StoneMor Florida LLC | Florida | 35-1003831 | ||
Lakewood Memory Gardens South LLC | Georgia | 38-3732170 | ||
Lakewood Memory Gardens South Subsidiary, Inc. | Georgia | 61-1498118 | ||
StoneMor Georgia LLC | Georgia | 52-0497840 | ||
StoneMor Georgia Subsidiary, Inc. | Georgia | 76-0763759 | ||
StoneMor Hawaiian Joint Venture Group LLC | Hawaii | 20-0872273 | ||
StoneMor Hawaii LLC | Hawaii | 20-0872608 | ||
StoneMor Hawaii Subsidiary, Inc. | Hawaii | 76-0763746 | ||
StoneMor Illinois LLC | Illinois | 76-0763753 | ||
StoneMor Illinois Subsidiary LLC | Illinois | 20-0872493 | ||
Bronswood Cemetery, Inc. | Illinois | 20-0872430 | ||
StoneMor Indiana LLC | Indiana | 45-2846235 | ||
StoneMor Indiana Subsidiary LLC | Indiana | 45-2846309 | ||
Chapel Hill Funeral Home, Inc. | Indiana | 61-1498134 | ||
Covington Memorial Funeral Home, Inc. | Indiana | 61-1498131 | ||
Covington Memorial Gardens, Inc. | Indiana | 21-0396590 | ||
Forest Lawn Memorial Chapel, Inc. | Indiana | 21-0406840 | ||
Forest Lawn Memory Gardens, Inc. | Indiana | 22-0771100 | ||
StoneMor Iowa LLC | Iowa | 22-3278549 |
Exact Name of Registrant as Specified in Its Charter | State or Other Jurisdiction of Incorporation or Organization | IRS Employee Identification Number | ||
StoneMor Iowa Subsidiary LLC | Iowa | 23-3482788 | ||
StoneMor Kansas LLC | Kansas | 77-0640604 | ||
StoneMor Kansas Subsidiary LLC | Kansas | 20-1002754 | ||
StoneMor Kentucky LLC | Kentucky | 34-0395730 | ||
StoneMor Kentucky Subsidiary LLC | Kentucky | 34-0897722 | ||
Cedar Hill Funeral Home, Inc. | Maryland | 61-1498130 | ||
Columbia Memorial Park LLC | Maryland | 61-1498125 | ||
Columbia Memorial Park Subsidiary, Inc. | Maryland | 55-0878663 | ||
Glen Haven Memorial Park Subsidiary, Inc. | Maryland | 51-0518668 | ||
Lorraine Park Cemetery Subsidiary, Inc. | Maryland | 25-1646241 | ||
Modern Park Development LLC | Maryland | 55-0878634 | ||
Modern Park Development Subsidiary, Inc. | Maryland | 55-0878631 | ||
Osiris Holding of Maryland Subsidiary, Inc. | Maryland | 23-2952494 | ||
Springhill Memory Gardens LLC | Maryland | 26-0388578 | ||
Springhill Memory Gardens Subsidiary, Inc. | Maryland | 55-0878660 | ||
Sunset Memorial Park LLC | Maryland | 51-0518664 | ||
Sunset Memorial Park Subsidiary, Inc. | Maryland | 55-0878637 | ||
Wicomico Memorial Parks LLC | Maryland | 23-0899160 | ||
Wicomico Memorial Parks Subsidiary, Inc. | Maryland | 01-0861526 | ||
W N C Subsidiary, Inc. | Maryland | 55-0878629 | ||
StoneMor Michigan LLC | Michigan | 23-1543090 | ||
StoneMor Michigan Subsidiary LLC | Michigan | 23-1322135 | ||
Chapel Hill Associates, Inc. | Michigan | 66-0703132 | ||
StoneMor Mississippi LLC | Mississippi | 26-1344744 | ||
StoneMor Mississippi Subsidiary LLC | Mississippi | 62-1840058 | ||
StoneMor Missouri LLC | Missouri | 20-0731317 | ||
StoneMor Missouri Subsidiary LLC | Missouri | 54-1796637 | ||
Arlington Development Company | New Jersey | 54-0141255 | ||
Cornerstone Family Services of New Jersey, Inc. | New Jersey | 20-0750551 | ||
Legacy Estates, Inc. | New Jersey | 54-1339659 | ||
Osiris Management, Inc. | New Jersey | 20-0731545 | ||
Osiris Telemarketing Corp. | New York | 20-0731513 | ||
StoneMor North Carolina LLC | North Carolina | 54-1804348 | ||
StoneMor North Carolina Funeral Services, Inc. | North Carolina | 20-0769959 | ||
StoneMor North Carolina Subsidiary LLC | North Carolina | 54-0458328 | ||
StoneMor Ohio LLC | Ohio | 20-0750525 | ||
StoneMor Ohio Subsidiary, Inc. | Ohio | 54-0801067 | ||
StoneMor Oklahoma LLC | Oklahoma | 20-0729541 | ||
StoneMor Oklahoma Subsidiary LLC | Oklahoma | 54-0576837 | ||
StoneMor Oregon LLC | Oregon | 20-1010994 | ||
StoneMor Oregon Subsidiary LLC | Oregon | 61-1498125 | ||
CMS West LLC | Pennsylvania | 55-0878663 | ||
CMS West Subsidiary LLC | Pennsylvania | 51-0518668 | ||
Eloise B. Kyper Funeral Home, Inc. | Pennsylvania | 25-1646241 | ||
StoneMor Pennsylvania LLC | Pennsylvania | 55-0878634 | ||
Juniata Memorial Park LLC | Pennsylvania | 55-0878631 | ||
Laurelwood Holding Company | Pennsylvania | 23-2952494 | ||
StoneMor Cemetery Products LLC | Pennsylvania | 26-0388578 | ||
Osiris Holding of Pennsylvania LLC | Pennsylvania | 55-0878660 | ||
StoneMor Pennsylvania Subsidiary LLC | Pennsylvania | 51-0518664 | ||
Rolling Green Memorial Park LLC | Pennsylvania | 55-0878637 |
Exact Name of Registrant as Specified in Its Charter | State or Other Jurisdiction of Incorporation or Organization | IRS Employee Identification Number | ||
Stephen R. Haky Funeral Home, Inc. | Pennsylvania | 23-0899160 | ||
StoneMor Holding of Pennsylvania LLC | Pennsylvania | 01-0861526 | ||
Tioga County Memorial Gardens LLC | Pennsylvania | 55-0878629 | ||
Woodlawn Memorial Park Subsidiary LLC | Pennsylvania | 26-0401167 | ||
Forest Lawn Gardens, Inc. | Pennsylvania | 25-1286252 | ||
Kirk & Nice, Inc. | Pennsylvania | 23-1543090 | ||
Kirk & Nice Suburban Chapel, Inc. | Pennsylvania | 23-1322135 | ||
StoneMor Puerto Rico LLC | Puerto Rico | 66-0703132 | ||
StoneMor Puerto Rico Subsidiary LLC | Puerto Rico | 66-0703136 | ||
StoneMor Puerto Rico Cemetery and Funeral, Inc. | Puerto Rico | 66-0502561 | ||
Osiris Holding of Rhode Island LLC | Rhode Island | 55-0883441 | ||
Osiris Holding of Rhode Island Subsidiary, Inc. | Rhode Island | 20-1614798 | ||
StoneMor South Carolina LLC | South Carolina | 26-1344723 | ||
StoneMor South Carolina Subsidiary LLC | South Carolina | 26-1344744 | ||
Lakewood/Hamilton Cemetery LLC | Tennessee | 62-1840058 | ||
Lakewood/Hamilton Cemetery Subsidiary, Inc. | Tennessee | 20-1614748 | ||
StoneMor Tennessee Subsidiary, Inc. | Tennessee | 26-1284668 | ||
Alleghany Memorial Park LLC | Virginia | 54-1005829 | ||
Alleghany Memorial Park Subsidiary, Inc. | Virginia | 20-0731317 | ||
Altavista Memorial Park LLC | Virginia | 54-1796637 | ||
Altavista Memorial Park Subsidiary, Inc. | Virginia | 20-0149966 | ||
Augusta Memorial Park Perpetual Care Company | Virginia | 57-1142047 | ||
Birchlawn Burial Park LLC | Virginia | 54-0141255 | ||
Birchlawn Burial Park Subsidiary, Inc. | Virginia | 20-0750450 | ||
Cemetery Investments LLC | Virginia | 54-1504298 | ||
Cemetery Investments Subsidiary, Inc. | Virginia | 20-0750481 | ||
Covenant Acquisition LLC | Virginia | 54-1901020 | ||
Covenant Acquisition Subsidiary, Inc. | Virginia | 20-0750502 | ||
Henry Memorial Park LLC | Virginia | 54-1796636 | ||
Henry Memorial Park Subsidiary, Inc. | Virginia | 20-0750551 | ||
KIRIS LLC | Virginia | 54-1339659 | ||
KIRIS Subsidiary, Inc. | Virginia | 26-0388858 | ||
Laurel Hill Memorial Park LLC | Virginia | 54-1022407 | ||
Laurel Hill Memorial Park Subsidiary, Inc. | Virginia | 20-0731545 | ||
Loewen [Virginia] LLC | Virginia | 54-0630417 | ||
Loewen [Virginia] Subsidiary, Inc. | Virginia | 20-0770030 | ||
Oak Hill Cemetery LLC | Virginia | 54-1437357 | ||
Oak Hill Cemetery Subsidiary, Inc. | Virginia | 20-0731513 | ||
PVD Acquisitions LLC | Virginia | 54-1812287 | ||
PVD Acquisitions Subsidiary, Inc. | Virginia | 20-0731446 | ||
Rockbridge Memorial Gardens LLC | Virginia | 54-1804348 | ||
Rockbridge Memorial Gardens Subsidiary Company | Virginia | 20-0769959 | ||
Rose Lawn Cemeteries LLC | Virginia | 54-0458328 | ||
Rose Lawn Cemeteries Subsidiary, Incorporated | Virginia | 20-0750570 | ||
Roselawn Development LLC | Virginia | 54-0363753 | ||
Roselawn Development Subsidiary Corporation | Virginia | 20-0750525 | ||
Russell Memorial Cemetery LLC | Virginia | 54-0801067 | ||
Russell Memorial Cemetery Subsidiary, Inc. | Virginia | 20-0769928 | ||
Shenandoah Memorial Park LLC | Virginia | 54-0619588 | ||
Shenandoah Memorial Park Subsidiary, Inc. | Virginia | 20-0749844 | ||
Southern Memorial Sales LLC | Virginia | 54-1166384 |
Exact Name of Registrant as Specified in Its Charter | State or Other Jurisdiction of Incorporation or Organization | IRS Employee Identification Number | ||
Southern Memorial Sales Subsidiary, Inc. | Virginia | 20-0731388 | ||
Star City Memorial Sales LLC | Virginia | 54-1188378 | ||
Star City Memorial Sales Subsidiary, Inc. | Virginia | 20-0749800 | ||
Stitham LLC | Virginia | 52-1522627 | ||
Stitham Subsidiary, Incorporated | Virginia | 20-0770001 | ||
Sunset Memorial Gardens LLC | Virginia | 35-1649893 | ||
Sunset Memorial Gardens Subsidiary, Inc. | Virginia | 20-0749913 | ||
Temple Hill LLC | Virginia | 54-1036810 | ||
Temple Hill Subsidiary Corporation | Virginia | 20-0769982 | ||
Virginia Memorial Service LLC | Virginia | 54-0722366 | ||
Virginia Memorial Service Subsidiary Corporation | Virginia | 20-0729541 | ||
Prince George Cemetery Corporation | Virginia | 54-0576837 | ||
StoneMor Washington, Inc. | Washington | 20-5455426 | ||
StoneMor Washington Subsidiary LLC | Washington | 11-3788634 | ||
Cornerstone Family Services of West Virginia LLC | West Virginia | 80-0112461 | ||
StoneMor Wisconsin LLC | Wisconsin | 81-3175728 | ||
StoneMor Wisconsin Subsidiary LLC | Wisconsin | 61-1800753 |
| * | The address, telephone number and primary standard industrial classification code number for each additional registrant are the same as those for StoneMor Partners L.P. |
EXPLANATORY NOTE
DEREGISTRATION OF SECURITIES
This Post-Effective Amendment No. 1 (this “Post-Effective Amendment”) to the Registration Statement on Form S-4, File No. 333-235638, filed by StoneMor Partners L.P. and Cornerstone Family Services of West Virginia Subsidiary, Inc. (collectively, the “Issuers”) and the additional registrants included therein (collectively, the “Guarantor Registrants” and, collectively with the Issuers, the “Registrants”) with the Securities and Exchange Commission on December 20, 2020 and amended on June 2, 2020, registering $392,768,073 in the aggregate of the Issuers’ 9.875%/11.500% Senior Secured PIK Toggle Notes due 2024 (the “Exchange Notes”) and the guarantees of those notes by the Registrant Guarantors (the “Registration Statement”), is being filed to deregister any and all securities that remain unsold pursuant to the Registration Statement.
On July 10, 2020, the Registrants consummated an exchange offer pursuant to which they issued an aggregate of $349,582,918 of Exchange Notes and guarantees thereof by the Guarantor Registrants and thereafter terminated the offering of the securities registered pursuant to the Registration Statement. In accordance with an undertaking made by the Registrants in the Registration Statement to remove from registration by means of a post-effective amendment any securities registered under the Registration Statement that remain unsold at the termination of the offering, the Registrants hereby remove from registration an aggregate of $43,185,155 of Exchange Notes and guarantees thereof by the Guarantor Registrants registered under the Registration Statement, representing all of the securities registered under the Registration Statement that remain unsold as of the date hereof.
Pursuant to the requirements of the Securities Act of 1933, each registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-4 and has duly caused this Post-Effective Amendment No. 1 to the Registration Statement described above to be signed on its behalf by the undersigned, thereunto duly authorized, in Trevose, Commonwealth of Pennsylvania, on July 14, 2020.
| STONEMOR PARTNERS L.P. | ||||
| By: | STONEMOR INC. | |||
| its General Partner | ||||
| By: | /s/ Joseph M. Redling | |||
| Joseph M. Redling | ||||
| President and Chief Executive Officer | ||||
| CORNERSTONE FAMILY SERVICES OF | ||||
| WEST VIRGINIA SUBSIDIARY, INC. | ||||
| STONEMOR OPERATING LLC | ||||
| STONEMOR INC. | ||||
| By: | /s/ Joseph M. Redling | |||
| Joseph M. Redling | ||||
| President and Chief Executive Officer | ||||
| STONEMOR LP HOLDINGS, LLC | ||||
| By: | STONEMOR INC., | |||
| Managing Member | ||||
| By: | /s/ Joseph M. Redling | |||
| Joseph M. Redling | ||||
| President and Chief Executive Officer | ||||
ALLEGHANY MEMORIAL PARK LLC ALLEGHANY MEMORIAL PARK SUBSIDIARY, INC. | ||||||
| ALTAVISTA MEMORIAL PARK LLC | ||||||
ALTAVISTA MEMORIAL PARK SUBSIDIARY, INC. ARLINGTON DEVELOPMENT COMPANY | ||||||
AUGUSTA MEMORIAL PARK PERPETUAL CARE COMPANY BIRCHLAWN BURIAL PARK LLC | ||||||
BIRCHLAWN BURIAL PARK SUBSIDIARY, INC. BRONSWOOD CEMETERY, INC. | ||||||
CEDAR HILL FUNERAL HOME, INC. CEMETERY INVESTMENTS LLC | ||||||
CEMETERY INVESTMENTS SUBSIDIARY, INC. CEMETERY MANAGEMENT SERVICES OF OHIO, L.L.C. CEMETERY MANAGEMENT SERVICES, L.L.C. | ||||||
CHAPEL HILL ASSOCIATES, INC. CHAPEL HILL FUNERAL HOME, INC. CMS WEST LLC | ||||||
| CMS WEST SUBSIDIARY LLC | ||||||
| COLUMBIA MEMORIAL PARK LLC | ||||||
COLUMBIA MEMORIAL PARK SUBSIDIARY, INC. CORNERSTONE FAMILY INSURANCE SERVICES, INC. CORNERSTONE FAMILY SERVICES OF NEW JERSEY, INC. CORNERSTONE FAMILY SERVICES OF WEST VIRGINIA LLC CORNERSTONE FUNERAL AND CREMATION SERVICES LLC CORNERSTONE TRUST MANAGEMENT SERVICES LLC COVENANT ACQUISITION LLC | ||||||
COVENANT ACQUISITION SUBSIDIARY, INC. COVINGTON MEMORIAL FUNERAL HOME, INC. COVINGTON MEMORIAL GARDENS, INC. ELOISE B. KYPER FUNERAL HOME, INC. FOREST LAWN GARDENS, INC. | ||||||
FOREST LAWN MEMORIAL CHAPEL, INC. FOREST LAWN MEMORY GARDENS, INC. GLEN HAVEN MEMORIAL PARK LLC | ||||||
GLEN HAVEN MEMORIAL PARK SUBSIDIARY, INC. HENLOPEN MEMORIAL PARK LLC |
By: | /s/ Joseph M. Redling | |||||
Joseph M. Redling | ||||||
| President and Chief Executive Officer | ||||||
HENLOPEN MEMORIAL PARK SUBSIDIARY LLC HENRY MEMORIAL PARK LLC HENRY MEMORIAL PARK SUBSIDIARY, INC. JUNIATA MEMORIAL PARK LLC KIRIS LLC KIRIS SUBSIDIARY, INC. KIRK & NICE SUBURBAN CHAPEL, INC. KIRK & NICE, INC. LAKEWOOD MEMORY GARDENS SOUTH LLC LAKEWOOD MEMORY GARDENS SOUTH SUBSIDIARY, INC. LAKEWOOD/HAMILTON CEMETERY LLC LAKEWOOD/HAMILTON CEMETERY SUBSIDIARY, INC. LAUREL HILL MEMORIAL PARK LLC LAUREL HILL MEMORIAL PARK SUBSIDIARY, INC. LAURELWOOD HOLDING COMPANY LEGACY ESTATES, INC. LOEWEN [VIRGINIA] LLC LOEWEN [VIRGINIA] SUBSIDIARY, INC. LORRAINE PARK CEMETERY LLC LORRAINE PARK CEMETERY SUBSIDIARY, INC. MODERN PARK DEVELOPMENT LLC MODERN PARK DEVELOPMENT SUBSIDIARY, INC. OAK HILL CEMETERY LLC OAK HILL CEMETERY SUBSIDIARY, INC. OSIRIS HOLDING FINANCE COMPANY OSIRIS HOLDING OF MARYLAND LLC OSIRIS HOLDING OF MARYLAND SUBSIDIARY, INC. OSIRIS HOLDING OF PENNSYLVANIA LLC OSIRIS HOLDING OF RHODE ISLAND LLC OSIRIS HOLDING OF RHODE ISLAND SUBSIDIARY, INC. OSIRIS MANAGEMENT, INC. OSIRIS TELEMARKETING CORP. PERPETUAL GARDENS.COM, INC. PLYMOUTH WAREHOUSE FACILITIES LLC PRINCE GEORGE CEMETERY CORPORATION PVD ACQUISITIONS LLC | ||||||
PVD ACQUISITIONS SUBSIDIARY, INC. ROCKBRIDGE MEMORIAL GARDENS LLC ROCKBRIDGE MEMORIAL GARDENS SUBSIDIARY COMPANY ROLLING GREEN MEMORIAL PARK LLC ROSE LAWN CEMETERIES LLC ROSE LAWN CEMETERIES SUBSIDIARY, INCORPORATED ROSELAWN DEVELOPMENT LLC ROSELAWN DEVELOPMENT SUBSIDIARY CORPORATION RUSSELL MEMORIAL CEMETERY LLC RUSSELL MEMORIAL CEMETERY SUBSIDIARY, INC. |
By: | /s/ Joseph M. Redling | |||||
Joseph M. Redling | ||||||
| President and Chief Executive Officer |
| SHENANDOAH MEMORIAL PARK LLC | ||||||
SHENANDOAH MEMORIAL PARK SUBSIDIARY, INC. SIERRA VIEW MEMORIAL PARK | ||||||
| SOUTHERN MEMORIAL SALES LLC | ||||||
SOUTHERN MEMORIAL SALES SUBSIDIARY, INC. SPRINGHILL MEMORY GARDENS LLC | ||||||
| SPRINGHILL MEMORY GARDENS SUBSIDIARY, INC. | ||||||
| STAR CITY MEMORIAL SALES LLC | ||||||
| STAR CITY MEMORIAL SALES SUBSIDIARY, INC. | ||||||
| STEPHEN R. HAKY FUNERAL HOME, INC. | ||||||
| STITHAM LLC | ||||||
| STITHAM SUBSIDIARY, INCORPORATED | ||||||
| STONEMOR ALABAMA LLC | ||||||
| STONEMOR ALABAMA SUBSIDIARY, INC. | ||||||
STONEMOR ARKANSAS SUBSIDIARY LLC STONEMOR CALIFORNIA SUBSIDIARY, INC. STONEMOR CALIFORNIA, INC. | ||||||
STONEMOR CEMETERY PRODUCTS LLC STONEMOR COLORADO LLC | ||||||
STONEMOR COLORADO SUBSIDIARY LLC STONEMOR FLORIDA LLC | ||||||
STONEMOR FLORIDA SUBSIDIARY LLC STONEMOR GEORGIA LLC | ||||||
STONEMOR GEORGIA SUBSIDIARY, INC. STONEMOR HAWAII LLC | ||||||
| STONEMOR HAWAII SUBSIDIARY, INC. | ||||||
STONEMOR HAWAIIAN JOINT VENTURE GROUP LLC STONEMOR HOLDING OF PENNSYLVANIA LLC STONEMOR ILLINOIS LLC | ||||||
STONEMOR ILLINOIS SUBSIDIARY LLC STONEMOR INDIANA LLC | ||||||
STONEMOR INDIANA SUBSIDIARY LLC STONEMOR IOWA LLC | ||||||
STONEMOR IOWA SUBSIDIARY LLC STONEMOR KANSAS LLC | ||||||
STONEMOR KANSAS SUBSIDIARY LLC STONEMOR KENTUCKY LLC | ||||||
STONEMOR KENTUCKY SUBSIDIARY LLC STONEMOR MICHIGAN LLC | ||||||
STONEMOR MICHIGAN SUBSIDIARY LLC STONEMOR MISSISSIPPI LLC | ||||||
STONEMOR MISSISSIPPI SUBSIDIARY LLC STONEMOR MISSOURI LLC | ||||||
| STONEMOR MISSOURI SUBSIDIARY LLC | ||||||
STONEMOR NORTH CAROLINA FUNERAL SERVICES, INC. STONEMOR NORTH CAROLINA LLC | ||||||
| STONEMOR NORTH CAROLINA SUBSIDIARY LLC |
By: | /s/ Joseph M. Redling | |||||
Joseph M. Redling | ||||||
| President and Chief Executive Officer |
| STONEMOR OHIO LLC | ||||||
| STONEMOR OHIO SUBSIDIARY, INC. | ||||||
| STONEMOR OKLAHOMA LLC | ||||||
STONEMOR OKLAHOMA SUBSIDIARY LLC STONEMOR OREGON LLC | ||||||
| STONEMOR OREGON SUBSIDIARY LLC | ||||||
| STONEMOR PENNSYLVANIA LLC | ||||||
| STONEMOR PENNSYLVANIA SUBSIDIARY LLC | ||||||
STONEMOR PUERTO RICO CEMETERY AND FUNERAL, INC. STONEMOR PUERTO RICO LLC | ||||||
STONEMOR PUERTO RICO SUBSIDIARY LLC STONEMOR SOUTH CAROLINA LLC | ||||||
STONEMOR SOUTH CAROLINA SUBSIDIARY LLC STONEMOR TENNESSEE SUBSIDIARY, INC. STONEMOR WASHINGTON SUBSIDIARY LLC STONEMOR WASHINGTON, INC. | ||||||
| STONEMOR WISCONSIN LLC | ||||||
STONEMOR WISCONSIN SUBSIDIARY LLC SUNSET MEMORIAL GARDENS LLC | ||||||
SUNSET MEMORIAL GARDENS SUBSIDIARY, INC. SUNSET MEMORIAL PARK LLC | ||||||
SUNSET MEMORIAL PARK SUBSIDIARY, INC. TEMPLE HILL LLC | ||||||
TEMPLE HILL SUBSIDIARY CORPORATION THE VALHALLA CEMETERY COMPANY LLC | ||||||
THE VALHALLA CEMETERY SUBSIDIARY CORPORATION TIOGA COUNTY MEMORIAL GARDENS LLC | ||||||
| VIRGINIA MEMORIAL SERVICE LLC | ||||||
| VIRGINIA MEMORIAL SERVICE SUBSIDIARY CORPORATION W N C SUBSIDIARY, INC. | ||||||
| WICOMICO MEMORIAL PARKS LLC | ||||||
WICOMICO MEMORIAL PARKS SUBSIDIARY, INC. WILLOWBROOK MANAGEMENT CORP. | ||||||
| WNCI LLC | ||||||
| WOODLAWN MEMORIAL PARK SUBSIDIARY LLC |
By: | /s/ Joseph M. Redling | |||||
Joseph M. Redling | ||||||
| President and Chief Executive Officer |
No other person is required to sign this Post-Effective Amendment No. 1 to the Registration Statement in reliance upon Rule 478 under the Securities Act of 1933, as amended.