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.