Action Required (and NOT Required)

Why You Are Receiving This Notice Versión española en el reverso. You or your company filed a claim in the bankruptcy cases of Pacific Steel Casting Company and/or Berkeley Properties, LLC (collectively, Debtors ) in the United States Bankruptcy Court, Northern District of California, case numbers: 14-41045-RLE and 14-41048-RLE. The Debtors steel casting business was sold to a third party buyer through the bankruptcy process and, following the sale, Pacific Steel Casting Company was renamed Second Street Properties. A Bankruptcy Plan was confirmed and a Plan Administrator was appointed to oversee the administration of the Debtors estates and to make distributions to creditors. The Plan went effective on September 30, 2015 with Arch & Beam Global, LLC as Plan Administrator. Action Required (and NOT Required) 1. Action Required: You must send back a fully filled-out and signed W9 form before the Plan Administrator can send you any distributions from the bankruptcy case. A copy of the W9 Form is included with this letter. Please fill it out and mail it back to: Second Street Properties / Berkeley Properties LLC c/o Arch & Beam Global LLC, Plan Administrator 7 West 41st Avenue #523 San Mateo, CA 94403 NO DISTRIBUTIONS WILL BE MADE TO YOU OR YOUR COMPANY UNTIL THE PLAN ADMINISTRATOR HAS A VALID W9 FORM ON FILE FOR YOU. 2. If you have already filed a claim, you do NOT need to file another claim. We have your pre-petition claim on file already and you do not need to do anything. The notice you received dated September 30, 2015 concerned a bar date for claims against the Debtors that arose after the sale of the business (after Aug 29, 2014). If you do not have such a claim, you do not need to take any action. 3. Visit the Plan Administrator s webpage for future updates: http://arch-beam.com/ssp-bp/ Timing of Distributions The Plan Administrator will make interim distributions as funds become available from collecting rents from our current tenant. The first distribution will be in 2016 and then additional distributions will be made over a period of many years. You should not expect any distributions in 2015. SSP-BP Notice 2015-11 1

Razón por la cual usted está recibiendo este Aviso English version on reverse side. Usted o su empresa presentó una reclamación en los casos de bancarrota de la Compañía Pacific Steel Casting y/o Berkeley Properties LLC (quienes se denominarán conjuntamente, los Deudores ) en el Tribunal de Bancarrota de los Estados Unidos, Distrito Norte de California, números de caso: 14-41045- RLE y 14-41048-RLE. El negocio de fundición de acero que pertenecía a los Deudores fue vendido a un tercer comprador a través del proceso de bancarrota y, posterior a la venta, la compañía Pacific Steel Casting fue renombrada Second Street Properties. Un plan de bancarrota fue confirmado y un Administrador del Plan fue designado para supervisar la administración de los inmuebles de los Deudores y para hacer distribuciones a los acreedores. El Plan se hizo efectivo el 30 de septiembre de 2015, con Arch & Beam Global, LLC como Administrador del Plan. Acción requerida (y NO requerida) 1. Acción requerida: Usted debe enviar de vuelta la forma W9 completamente diligenciada y firmada antes que el Administrador del Plan le pueda enviar cualquier distribución proveniente del caso de bancarrota. Una copia de la forma W9 se incluye con esta carta. Por favor, llénela y envíela por correo a: Second Street Properties / Berkeley Properties LLC c/o Arch & Beam Global LLC, Plan Administrator 7 West 41st Avenue #523 San Mateo, CA 94403 NO SE HARA NINGUNA DISTRIBUCION A USTED O SU COMPAÑÍA HASTA QUE EL ADMINISTRADOR DEL PLAN TENGA REGISTRADA UNA FORMA W9 VALIDA SUYA. 2. Si ya ha presentado una reclamación, usted NO necesita presentar otra. Tenemos su reclamación de petición inicial ya en archivo y usted no tiene que hacer nada. La notificación que usted recibió con fecha Septiembre 30 de 2015, se refería a una reclamación con una fecha de plazo límite para reclamaciones que existía en contra de Los Deudores y que surgió después de la venta del negocio (después de Agosto 29 de 2014). Si usted no tiene ese tipo de reclamación, no es necesario tomar ninguna medida. 3. Visite la página web del Administrador del Plan para futuras actualizaciones: http://archbeam.com/ssp-bp/ Tiempos de entrega de las Distribuciones El Administrador del Plan hará distribuciones provisionales tan pronto como se disponga de fondos del cobro de alquileres de nuestro actual inquilino. La primera distribución será en el año 2016 y luego distribuciones adicionales se harán en un período de muchos años. Usted no debe esperar ninguna distribución en el año 2015. SSP-BP Notice 2015-11 2

Case Status Versión española en el reverso. On August 29, 2014, the Debtors closed a court-approved sale of the Debtors operating steel casting business to a third party, who acquired the rights to Pacific Steel s name in the sale. The buyer, who now operates the Debtors former steel casting business, is called Pacific Steel Casting Company, a Delaware limited liability company ( Buyer or New Pacific Steel ). After the sale closed, Pacific Steel Casting Company changed its name to Second Street Properties. Notably, while the sale included the operating business assets of Pacific Steel, it did not include the real estate in Berkeley, CA underlying the Debtors former steel casting plant. That real estate, owned by Berkeley Properties, LLC, has been retained by the Debtors, who now lease it to the Buyer. Following the sale, the Debtors and the Official Committee of Unsecured Creditors proposed a Plan of Reorganization, called the Debtors and Committee s Second Amended Joint Chapter 11 Plan of Reorganization Dated April 30, 2015 (the Plan ). The Plan was confirmed by the Court on July 1, 2015, and became effective on September 30, 2015. Under the Plan, Arch & Beam Global LLC ( Arch + Beam ) was appointed as the Plan Administrator in charge of the Debtors operations and in charge of the process of evaluating claims and making distributions to claimants. While the Debtors have retained the real property owned by Berkeley Properties, LLC (which is the wholly owned subsidiary of Second Street Properties), the Debtors are unable to sell the real property at the present time due to a lien placed on it in the Plan process. This lien secures a statutory, contingent claim for potential withdrawal liability exceeding $26 million held by the pension trust administering the Debtors multi-employer pension plan. The lien will continue to encumber the Debtors real property until July 2020. If no withdrawal liability has been triggered by that time, the lien will expire and the Plan Administrator on behalf of the Debtors may seek to sell the Debtors real property in order to satisfy creditors. In the meantime, the Debtors receive approximately $90,000 in rent from the Buyer on a monthly basis, which due to certain negotiated concessions will begin to be paid in late 2015 / early 2016. From such rent, the Plan Administrator expects to make periodic interim distributions to creditors, likely on an annual basis. Such distributions would be pro rata distributions, paying similarly situated creditors an equal pro rata percentage of the rental proceeds available to satisfy their claims. Conclusion: If all goes as hoped, Berkeley Properties, LLC will continue to be a landlord for at least the next five years until the lien terminates. The proceeds of rents, after reserves and expenses of administering the Plan, will be available for distribution to creditors according to the priorities established in the Plan. And, if all goes well and the lien expires in 2020, the proceeds of a sale of the property would be available to pay creditors as well. Future Updates & Contact All futures notifications (unless required by the Plan or other applicable law) will be posted to the Plan Administrator s web page at: http://arch-beam.com/ssp-bp/ The Plan Administrator can be best contacted by email at: ssp.bp.pa@arch-beam.com. Sincerely, Arch & Beam Global, LLC Solely as Plan Administrator for Second Street Properties and Berkeley Properties, LLC SSP-BP Notice 2015-11 3

Estado del Caso Notice to Creditors of Second Street Properties and Berkeley Properties, LLC English version on reverse side. El 29 de agosto de 2014, los Deudores cerraron una venta aprobada por el Tribunal, del negocio de fundición de acero (en funcionamiento) a un tercero, el cual adquirió los derechos a nombre de Pacific Steel en dicha venta. El comprador, quien ahora opera el antiguo negocio de fundición de acero de los Deudores, se llama Pacific Steel Casting Company, una sociedad de responsabilidad limitada de Delaware (quien se denominará "Comprador" o "New Pacific Steel"). Después que se cerró la venta, Pacific Steel Casting Company cambió su nombre a Second Street Properties. Cabe destacar que, mientras la venta incluyó los activos en funcionamiento de la empresa Pacific Steel, no incluyó los bienes raíces en Berkeley, CA subyacentes a la anterior planta de fundición de acero de los Deudores. Esos bienes raíces, propiedad de Berkeley Properties, LLC, han sido retenidos por los Deudores, quienes ahora se los rentan al Comprador. Tras la venta, los Deudores y el Comité Oficial de Acreedores sin Garantía (Official Committee of Unsecured Creditors por su nombre en Inglés), propusieron un Plan de Reorganización, llamado el Plan de Reorganización del 30 de abril de 2015 Capitulo 11 en Conjunto Segunda Modificación de los Deudores y el Comité (el cual se denominará el "Plan"). El Plan fue confirmado por el Tribunal el 1 de julio de 2015, y entró en vigor el 30 de septiembre de 2015. Bajo el Plan, Arch & Beam Global LLC ("Arch + Beam") fue designado como el Administrador del Plan a cargo de las operaciones de los Deudores y responsable del proceso de evaluación de las reclamaciones y hacer la distribución a los reclamantes. Mientras que los Deudores han retenido los bienes inmuebles propiedad de Berkeley Properties, LLC (que es la filial enteramente propiedad de Second Street Properties), los Deudores no pueden vender el inmueble en la actualidad debido a un embargo impuesto sobre el mismo en el proceso del Plan. Este embargo asegura una reclamación con base en los estatutos y a su vez contingente para la responsabilidad del posible retiro superior a los 26 millones de dólares retenido por el fondo de pensiones que administra el plan de pensiones multiempresarial de los Deudores. El embargo seguirá afectando los bienes raíces del los Deudores hasta Julio de 2020. Si ninguna responsabilidad de retiro ha entrado en vigor para ese entonces, el embargo caducará y el Administrador del Plan en nombre de los Deudores puede tratar de vender los bienes raíces de los Deudores con el fin de satisfacer a los acreedores. Mientras tanto, los deudores recibirán aproximadamente al mes $ 90.000 en alquiler por parte del Comprador, quien debido a ciertas concesiones negociadas comenzará a pagar a finales de 2015/principios del 2016. De dicha renta, el Administrador del Plan espera dar distribuciones provisionales periódicas a los acreedores, muy seguramente sobre una base anual. Tales distribuciones serían repartos proporcionales, pagando acreedores en situación similar un porcentaje igual proporcionalmente de los ingresos disponibles provenientes del alquiler, para satisfacer sus demandas. Conclusión: Si todo va como se espera, Berkeley Properties, LLC seguirá siendo el propietario por lo menos durante los próximos cinco años, hasta que el embargo termine. El ingreso de las rentas, después de las reservas y los gastos de administración del Plan, estarán disponibles para su distribución a los acreedores de acuerdo con las prioridades establecidas en el Plan. Si todo sale bien y el embargo caduca en el año 2020, los ingresos de la venta de la propiedad estarían disponibles para pagar a los Acreedores también. Actualizaciones futuras y Contacto Todas las notificaciones futuras (a menos que sea requerido por el Plan u otra ley aplicable) se publicarán en la página web del Administrador del Plan en: http://arch-beam.com/ssp-bp/ El Administrador del Plan puede ser mejor contactado por correo electrónico a: ssp.bp.pa@arch-beam.com. SSP-BP Notice 2015-11 4

Form W-9 (Rev. December 2014) Department of the Treasury Internal Revenue Service Request for Taxpayer Identification Number and Certification 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Give Form to the requester. Do not send to the IRS. Print or type See Specific Instructions on page 2. 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classification; check only one of the following seven boxes: Individual/sole proprietor or C Corporation S Corporation Partnership Trust/estate single-member LLC Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) Note. For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner. Other (see instructions) 5 Address (number, street, and apt. or suite no.) 6 City, state, and ZIP code 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U.S.) Requester s name and address (optional) 7 List account number(s) here (optional) Part I Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter. Part II Certification Under penalties of perjury, I certify that: Social security number or Employer identification number 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. I am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3. Sign Here Signature of U.S. person General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following: Form 1099-INT (interest earned or paid) Form 1099-DIV (dividends, including those from stocks or mutual funds) Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) Form 1099-S (proceeds from real estate transactions) Form 1099-K (merchant card and third party network transactions) Date Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) Form 1099-C (canceled debt) Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding? on page 2. By signing the filled-out form, you: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and 4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information. Cat. No. 10231X Form W-9 (Rev. 12-2014)