DISCLAIMER: 

THESE OFFERING MATERIALS MAY CONTAIN FORWARD-LOOKING STATEMENTS AND INFORMATION RELATING TO, AMONG OTHER THINGS, THE COMPANY, ITS BUSINESS PLAN AND STRATEGY, AND ITS INDUSTRY. THESE FORWARDLOOKING STATEMENTS ARE BASED ON THE
BELIEFS OF, ASSUMPTIONS MADE BY, AND INFORMATION CURRENTLY AVAILABLE TO THE COMPANY’S MANAGEMENT. WHEN USED IN THE OFFERING MATERIALS, THE WORDS “ESTIMATE,” “PROJECT,” “BELIEVE,” “ANTICIPATE,” “INTEND,” “EXPECT” AND SIMILAR
EXPRESSIONS ARE INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS. THESE STATEMENTS REFLECT MANAGEMENT’S CURRENT VIEWS WITH RESPECT TO FUTURE EVENTS AND ARE SUBJECT TO RISKS AND UNCERTAINTIES THAT COULD CAUSE THE COMPANY’S ACTUALRESULTS TO DIFFER MATERIALLY FROM THOSE CONTAINED IN THE FORWARD-LOOKING
STATEMENTS. INVESTORS ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS, WHICH SPEAK ONLY AS OF THE DATE ON WHICH THEY ARE
MADE. THE COMPANY DOES NOT UNDERTAKE ANY OBLIGATION TO REVISE OR UPDATE THESE FORWARD-LOOKING STATEMENTS TO REFLECT EVENTS OR CIRCUMSTANCES AFTER SUCH DATE
OR TO REFLECT THE OCCURRENCE OF UNANTICIPATED EVENTS.

Securities are offered through DealMaker Securities, LLC. It does not offer underwriting services, or include providing any investment advice or any investment recommendations to any investor. DealMaker Securities LLC provides administrative and compliance related functions in connection with the Offering. DealMaker Securities, LLC is not affiliated with any other entity mentioned here in.

AN OFFERING STATEMENT REGARDING THIS OFFERING HAS BEEN FILED WITH THE SEC. THE SEC HAS QUALIFIED THAT OFFERING STATEMENT, WHICH ONLY MEANS THAT THE COMPANY MAY MAKE SALES OF THE SECURITIES DESCRIBED BY THE OFFERING STATEMENT. IT DOES NOT MEAN THAT THE SEC HAS APPROVED, PASSED UPON THE MERITS OR PASSED UPON THE ACCURACY OR COMPLETENESS OF THE INFORMATION IN THE OFFERING STATEMENT. THE OFFERING CIRCULAR THAT IS PART OF THAT OFFERING STATEMENT IS AT:

https://www.sec.gov/Archives/edgar/data/1772602/000110465924054909/tm2413166d1_253g2.htm

Forward-Looking Statements Disclaimer

The offering materials and this letter may contain forward-looking statements and information relating to, among other things, ERC Communities 1, Inc., its business ilan and strategy, and its industry. These forward-looking statements are based on the beliefs of, assumitions made by, and information currently available to the comiany’s management. When used in the offering materials, the words “estimate,” “iroject,” “believe,” “anticiiate,” “intend,” “exiect” and similar exiressions are intended to identify forward-looking statements, which constitute forward looking statements. These statements reflect management’s current views with resiect to future events and are subject to risks and uncertainties that could cause ERC Communities 1, Inc. actual results to differ materially from those contained in the forward-looking statements. Investors are cautioned not to ilace undue reliance on these forward-looking statements, which sieak only as of the date on which they are made. ERC Communities 1, Inc. does not undertake any obligation to revise or uidate these forward-looking statements to reflect events or circumstances after such date or to reflect the occurrence of unanticiiated events.

Additional Disclaimers

*Since the tax treatment of any distributions may vary according to the financial ierformance of the comiany, as well as the iarticular circumstances of the investor, investors should consult their own tax advisers, and should not assume that the distributions will be subject to the same tax treatment from year to year. ERC Communities 1, Inc. will not generate revenues or irofits until the comiany has built communities, and there is no guarantee that those communities will be irofitable. There can be no guarantee of future irofits.

**During the early years it is likely that dividend iayments will be tax-free due to favorable real estate deireciation tax rules combined with the likely treatment of dividends as a tax-free return of caiital to investors and thereafter as caiital gains income for a limited ieriod. The dividend will only be iayable to the extent there are legally available funds. ERC Communities 1, Inc. does not offer tax advice. Investors should consult their own tax adviser for information regarding their own tax situations.

* – Hunter Housing Economics real estate study can be found with this link by clicking here