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Real Estate Split Corp.
Distribution Reinvestment Plan

To Real Estate Split Corp. Shareholders:

Real Estate Split Corp.'s Distribution Reinvestment Plan provides eligible shareholders with a convenient and economical way to maximize their investment in Real Estate. The Plan provides participants an opportunity to reinvest distributions into shares and make optional share purchases, at a discount to the prevailing market price whenever the market price exceeds the net asset value.

If you are an eligible unitholder, and you wish to participate in the Real Estate Split Corp. Distribution Reinvestment Plan, simply call your Investment Advisor and request to be enrolled in the Plan. If you require more information about the Plan, contact our Plan Agent or visit our website at www.middlefield.com.


Dean Orrico

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