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Privately Offered Notes other than those with respect to which a Tax Transfer Certificate or \u201cwill be debt\u201d opinion previously was furnished to the Securities Administrator reacquires any such Senior Note or Privately Offered Note, then the initial transfer of such Senior Note or Privately Offered Note by such REIT after such reacquisition shall be treated as an Initial Transfer requiring a new Tax Transfer Certificate or \u201cwill be debt\u201d opinion and not as a Subsequent Transfer; provided, further, for the avoidance of doubt, that if Notes are transferred to any Person in a transfer with respect to which a certificate substantially in the form of Exhibit F hereto is required to be delivered to the Securities Administrator and certain other parties, then (1) such transfer of such Notes to such Person shall not be treated as an Initial Transfer or a Subsequent Transfer and (2) the initial transfer of any Senior Note or Privately Offered Note (other than a pledge of such 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