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              WUERSCH
                & GERING LLP

               

              ATTORNEYS
                AT LAW

            

    

    

    

    October
      4, 2006

    

    Mr.
      Raymond Lyle 

    Ms.
      Victoria Lyle

    1600
      Cannon Drive

    Fort
      Oglethorpe, Georgia 30742

    

    

    Re: Share
      Purchase and Exchange Agreements

     

    Ladies
      and Gentlemen:

    

    We
      have
      acted as counsel to Manchester Inc., a Nevada corporation (the “Parent”), Nice
      Cars Acceptance AcquisitionCo, Inc., a Delaware corporation and wholly owned
      subsidiary of the Parent (“NCAAC”) and Nice Cars Operations AcquisitionCo, Inc.
      (“NCOAC,” and together with the Parent and NCAAC, the “Buyers,” and each a
“Buyer”) in connection with (i) that certain Share Purchase and Exchange
      Agreement, dated as of October 4, 2006, by and between Nice Cars Capital
      Acceptance Corporation (“NCCAC”), Victoria and Raymond Lyle (the “Sellers”), the
      Parent and NCAAC (the “NCCAC Agreement”), (ii) the purchase note executed in
      connection with the NCCAC Agreement (the “Purchase Note”), (iii) the S Tax
      Reimbursement Note executed in connection with the NCCAC Agreement (“S Tax
      Reimbursement Note”); (iv) the Shareholder Loan Note executed in connection with
      the NCCAC Agreement (“Shareholder Loan Note”); (v) that certain Share Purchase
      and Exchange Agreement, dated as of October 4, 2006, by and between Nice Cars,
      Inc. (“NCI”), the Sellers, the Parent and NCOAC (the “NCI Agreement”); and (vi)
      those certain Employment Agreements between NCOAC and each of the Sellers,
      Raymond Lyle II, Robert Lyle and Ginger Bond (the “Employment Agreements” and
      referred to collectively with NCCAC Agreement, the Purchase Note, the S Tax
      Reimbursement Note, the Shareholder Loan Note, and the NCI Agreement, the
“Agreements”).

    

    For
      purposes of this opinion, we have examined the following:

    

    (a) the
      Agreements;

    

    (b) a
      Certificate from the Secretary of State of the Nevada, dated as of September
      25,
      2006, certifying to the continued legal existence and good standing of the
      Parent in such state; 

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    

      
        	
                Selling
                  Shareholders

              	
                October
                  4, 2006

              
	 	
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                  2

              

      

    

    
       

    

    (c) 
      a
      Certificate from the Secretary of State of the State of Delaware, dated as
      of
      September 25, 2006, certifying to the continued legal existence and good
      standing of the NCAAC in such state;

    

    (d) a
      Certificate from the Secretary of State of the State of Delaware, dated as
      of
      September 25, 2006, certifying to the continued legal existence and good
      standing of the NCOAC; and

    

    (e) certificates
      from each of the Buyers (the “Buyers’ Certificates”), certifying as to certain
      factual matters.

    

    The
      items
      set forth (b), (c), (d) and (e) are collectively referred to herein as the
      “Corporate Records.” We have based our opinions on no documents other than those
      set forth above in items (b), (c), (d) and (e). We have based our opinion
      expressed in Paragraph 1 below as to the valid existence and good standing
      of
      the Company solely upon the good standing certificate referenced above.

    

    Based
      upon the foregoing, and subject to the additional qualifications set forth
      below, we are of the opinion that:

    

    1. The
      Parent is a corporation that is validly existing and in good standing under
      the
      laws of the State of Nevada.

    

    2. NCAAC
      is
      a corporation that is validly existing and in good standing under the laws
      of
      the State of Delaware.

    

    3. NCOAC
      is
      a
      corporation that is validly existing and in good standing under the laws of
      the
      State of Delaware.

    

    4. When
      each
      of the Agreements has been executed and delivered by each of the Buyers, each
      of
      the Agreements shall constitute a valid and binding obligation of each Buyer,
      enforceable against such Buyer in accordance with their respective terms, except
      as may be limited by bankruptcy, insolvency, moratorium or other laws of general
      applicability relating to or affecting the rights of creditors generally, and
      by
      general equitable principles, whether such enforcement is considered in a
      proceeding in equity or at law.

    

    5. Each
      Buyer has the corporate power and corporate authority to execute, deliver and
      carry out the terms of the Agreements, and to consummate the transactions
      contemplated on the part of Buyer thereby.  Each Buyer has taken all action
      required by law, its Certificate of Incorporation and Bylaws to authorize such
      execution, delivery and consummation of the Agreements.

    

    6. The
      Parent has obtained all material governmental approvals necessary to organize
      NCAAC and NCOAC and to issue the Exchange Shares (as defined in the Agreements)
      to NCAAC and NCOAC for exchange with the Sellers as contemplated by the
      Agreements.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    

    

      
        	
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                  Shareholders

              	
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                  4, 2006

              
	 	
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    The
      foregoing opinions are limited to matters involving the State of New York and
      the federal laws of the United States of America, and we do not express any
      opinion as to the laws of any other jurisdiction and we have provided our
      opinion in respect of all matters governed by or pertaining to the laws of
      states other than the State of New York only as if such legal matters were
      to be
      decided under the laws of the State of New York within the State of New York.
      

    

    Our
      opinion is also subject to the following qualifications:

    

    A. In
      rendering this opinion, we have relied as to factual matters solely upon the
      representations and warranties made in the Agreements and the certificates
      and
      documents referred to in clauses (b), (c), (d) and (e) of
      the
      second paragraph of this letter. Where we render an opinion “to our knowledge,”
it is based on the actual knowledge of attorneys in this firm who have, within
      the previous twelve (12) months, been involved with matters related to the
      Buyers and the transactions contemplated by the Agreements, and a review of
      the
      certificates and documents referred to in clauses (a) through (e) of
      this
      letter. While nothing has come to our attention leading us to question or giving
      us reasonable grounds to question the accuracy of such certificates and
      documents or the information contained therein, we have not, except as
      specifically noted in this opinion, made any independent review or
      investigation. We have not examined any records of any court, administrative
      tribunal or other similar entity.

    

    B. We
      have
      made such examination of New York and federal law other than securities and
      antitrust laws as we have deemed relevant for the purpose of this opinion.
      We
      have not made any review of the laws of any other state or
      jurisdiction.

    

    C. No
      opinion is expressed as to whether any provisions in the Agreements are
      specifically enforceable in equity. 

    

    D. We
      have
      assumed that: (i) the Sellers (and as applicable to their Employment Agreements,
      Raymond Lyle II, Robert Lyle and Ginger Bond) have all requisite power and
      authority (corporate or otherwise) to execute, deliver and perform the
      Agreements in accordance with the terms thereof; (ii) the Agreements have been
      duly authorized, executed and delivered by the Sellers and Raymond Lyle II,
      Robert Lyle and Ginger Bond; and (iii) the Agreements constitute the valid,
      binding and enforceable obligation of the Sellers and Raymond Lyle II, Robert
      Lyle and Ginger Bond. No opinion is expressed as to whether any covenant not
      to
      compete provision contained in the Agreements will be enforceable for the entire
      scope or duration or over the entire geographical area set forth in such
      provision. 

    

    E.
       Our
      opinion that the Agreements are enforceable is subject to the qualification
      that
      a court may find certain provisions of the Agreements to be unenforceable,
      but
      such unenforceability will not, subject to the other exceptions, qualifications
      and limitations in this opinion letter, render the Agreements invalid as a
      whole. Our opinions are qualified by the limitations that certain contract
      provisions are unenforceable when their enforcement would violate the implied
      covenant of good faith and fair dealing, or would be commercially unreasonable,
      or where their breach is not material. Our opinion regarding the enforceability
      of the Agreements is further subject to the effect of rules of law that may
      in a
      court’s opinion, where less than all of a contract may be unenforceable, limit
      the enforceability of the balance of the contract to circumstances in which
      a
      court concludes the unenforceable portion is not an essential part of the agreed
      exchange.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      
        	
                Selling
                  Shareholders

              	
                October
                  4, 2006

              
	 	
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                  4

              

      

       

    

    F. We
      express no opinion regarding the enforceability of:

    

    (i) any
      provisions contained in the Agreements relating to consent to jurisdiction,
      selection of venue, means of service of process or choice of law;

    

    (ii) any
      provisions contained in the Agreements that require waivers or amendments to
      be
      made only in writing;

    

    (iii) any
      provisions in the Agreements that purport to authorize a party to act in its
      sole discretion;

    

    (iv) any
      provisions in the Agreements that purport to effect waivers of constitutional,
      statutory or equitable rights or the effect of applicable laws;

    

    (v) any
      provisions in the Agreements that impose liquidated damages, penalties or
      forfeiture;

    

    (vi) any
      provisions in the Agreements purporting to require a party thereto to pay or
      reimburse attorneys’ fees incurred by another party, or to indemnify another
      party therefor, which provisions may be limited by applicable statutes and
      decisions relating to the collection and award of attorneys’ fees;

    

    (vii) any
      provisions in the Agreements providing for arbitration; or

    

    (viii) local
      laws, including ordinances, zoning restrictions, and rules and regulations
      adopted by counties and municipalities.

    

    (ix) any
      provisions in the Agreements to the effect that (a) rights or remedies are
      not
      exclusive, (b) rights or remedies may be exercised without notice, (c) every
      right or remedy is cumulative and may be exercised in addition to or with any
      other right or remedy, (d) the election of a particular remedy or remedies
      does not preclude recourse to one or more other remedies, or (e) the failure
      to
      exercise, or any delay in exercising, rights or remedies available under the
      Agreements will not operate as a waiver of any such right or remedy;
      or

    

    (x) any
      applicable state or federal securities statutes, rules or regulations, or any
      antifraud statutes, rules or regulations of applicable state antifraud laws
      and
      applicable federal antifraud laws concerning the issuance or sale of
      securities.

    

    At
      the
      request of our client, this opinion is being provided to you pursuant to the
      Agreements and is for your sole benefit. This opinion is limited to the matters
      expressly stated herein and no opinion or other statement may be inferred or
      implied beyond the matters expressly stated herein. This opinion may not be
      relied upon by any other person or for any purpose other than in connection
      with
      the transactions contemplated by the Agreements without our prior written
      consent. We disclaim any obligation to advise you of any developments in areas
      covered by this opinion that occur after the date hereof.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    

    

      
        	
                Selling
                  Shareholders

              	
                October
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                  5

              

      

    

    

    Please
      do
      not hesitate to contact the undersigned if you have any questions regarding
      this
      matter. Thank you very much.

    

    Very
      truly yours,

     

    
      	 Wuersch & Gering LLP	 	 	 
	 	 	 	 
	 	 	 	 
	/s/ Travis
              L.
              Gering, Esq.	 	 	 
	
              
By:
              Travis L. Gering, Esq.[Chambliss,
      Bahner & Stophel, P.C. Letterhead]

    

    October
      4, 2006

    

    Manchester
      Inc.

    100
      Crescent Court, 7th Floor

    Dallas,
      Texas 75201

    

    Re: Share
      Purchase and Exchange Agreements

     

    Ladies
      and Gentlemen:

    

    We
      have
      acted as counsel to Nice Cars Capital Acceptance Corporation, a Georgia
      corporation (“NCCAC”) and Nice Cars, Inc., a Georgia corporation (“NCI,” and
      together with NCCAC, the “Companies,” and each a “Company”) in connection with
      (i) that certain Share Purchase and Exchange Agreement, dated as of October
      2, 2006,
      by and
      between Manchester Inc. (the “Parent”), Nice Cars Acceptance AcquisitionCo, Inc.
      (“NCAAC”), Victoria and Raymond Lyle (the “Sellers”), and NCCAC (the “NCCAC
      Agreement”) and the Note executed in connection with the NCCAC Agreement (the
“Purchase Note”); and (ii) that certain Share Purchase and Exchange Agreement,
      dated as of October
      2, 2006, by and between Nice Cars Operations AcquisitionCo, Inc. (“NCOAC” and
      together with the Parent and NCAAC, the “Buyers,” and each a “Buyer”), the
      Sellers, the Parent and NCI (the “NCI Agreement” and together with the NCCAC
      Agreement and the Purchase Note, the “Agreements”).

    

    For
      purposes of this opinion, we have examined the following:

    

    (a) the
      Agreements;

    

    (b) a
      Certificate from the Secretary of State of Georgia, dated as of September 25,
      2006, certifying to the continued legal existence and good standing of the
      NCCAC
      in such state;

    

    (c) a
      Certificate from the Secretary of State of Georgia, dated as of September 25,
      2006, certifying to the continued legal existence and good standing of the
      NCI;

    

    (d) a
      Certificate from the Secretary of State of Tennessee, dated as of September
      26, 2006,
      certifying to the authorization of NCI to do business in such state;
      and

    

    (e) a
      Certificate from the Secretary of State of Tennessee, dated as of September
      26,
      2006, certifying to the authorization of NCCAC to do business in such state;
      and

    

    (f) certificates
      from each of the Companies (the “Companies’ Certificates”), certifying as to
      certain factual matters.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    
       

      
        
          	Manchester
                  Inc.	
                   October
                    4, 2006

                
	 	
                   Page
                    2

                

        

      

       

    

    The
      items
      set forth (b), (c), (d), (e) and (f) are collectively referred to herein as
      the
“Corporate Records.” We have based our opinion expressed below as to the valid
      existence and good standing of the Company solely upon the good standing
      certificates referenced above. 

    

    Based
      upon the foregoing, and subject to the additional qualifications set forth
      below, we are of the opinion that:

    

    1. NCCAC
      is
      a corporation that is validly existing and in good standing under the laws
      of
      the State of Georgia.

    

    2. NCI
      is
      a
      corporation that is validly existing and in good standing under the laws of
      the
      State of Georgia.

    

    3. When
      each
      of the Agreements has been executed and delivered by each of the Companies,
      each
      of the Agreements shall constitute a valid and binding obligation of each
      Company, enforceable against such Company in accordance with their respective
      terms, except as may be limited by bankruptcy, insolvency, moratorium or other
      laws of general applicability relating to or affecting the rights of creditors
      generally, and by general equitable principles, whether such enforcement is
      considered in a proceeding in equity or at law.

    

    4. Each
      Company has the corporate power and corporate authority to execute, deliver
      and
      carry out the terms of the Agreements, and to consummate the transactions
      contemplated on the part of the Companies thereby.  Each Company has taken
      all action required by law, its Certificate of Incorporation and Bylaws to
      authorize such execution, delivery and 

    consummation
      of the Agreements. 

    

    The
      foregoing opinions are limited to matters involving the state of
      Georgia and
      the
      federal laws of the United States of America, and we do not express any opinion
      as to the laws of any other jurisdiction
      and we
      have provided our opinion in respect of all matters governed by or pertaining
      to
      the laws of states other than the State of Georgia only as if such legal matters
      were to be decided under the laws of the State of Georgia within the State
      of
      Georgia. 

    

    Our
      opinion is also subject to the following qualifications:

    

    A. In
      rendering this opinion, we have relied as to factual matters upon the
      representations and warranties made in the Agreements and the certificates
      and
      documents referred to in clauses (b), (c), (d), (e) and (f) of the second
      paragraph of this letter. Where we render an opinion “to our knowledge,” it is
      based on the actual knowledge of attorneys in this firm who have, within the
      previous twelve (12) months, been involved with matters related to the Companies
      and the transactions contemplated by the Agreements, and a review of the
      certificates and documents referred to in clauses (a) through (d) of
      this
      letter. While nothing has come to our attention leading us to question or giving
      us reasonable grounds to question the accuracy of such certificates and
      documents or the information contained therein, we have not, except as
      specifically noted in this opinion, made any independent review or
      investigation. We have not examined any records of any court, administrative
      tribunal or other similar entity.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    
      
         

        
          
            	Manchester
                    Inc.	
                     October
                      4, 2006

                  
	 	
                     Page 
                      3

                  

          

        

         

      

    

    B. We
      have
      made such examination of Georgia
      and federal law other than securities and antitrust laws as we have deemed
      relevant for the purpose of this opinion. We have not made any review of the
      laws of any other state or jurisdiction.

    

    C. No
      opinion is expressed as to whether any provisions in the Agreements are
      specifically enforceable in equity. 

    

    D. We
      have
      assumed that: (i) the Buyers have all requisite power and authority (corporate
      or otherwise) to execute, deliver and perform the Agreements in accordance
      with
      the terms thereof; (ii) the Agreements have been duly authorized, executed
      and
      delivered by the Buyers; and (iii) the Agreements constitute the valid, binding
      and enforceable obligation of the Buyers.

    

    E.
       Our
      opinion that the Agreements are enforceable is subject to the qualification
      that
      a court may find certain provisions of the Agreements to be unenforceable,
      but
      such unenforceability will not, subject to the other exceptions, qualifications
      and limitations in this opinion letter, render the Agreements invalid as a
      whole. Our
      opinions are qualified by the limitations that certain contract provisions
      are
      unenforceable when their enforcement would violate the implied covenant of
      good
      faith and fair dealing, or would be commercially unreasonable, or where their
      breach is not material. Our opinion regarding the enforceability of the
      Agreements is further subject to the effect of rules of law that may in a
      court’s opinion, where less than all of a contract may be unenforceable, limit
      the enforceability of the balance of the contract to circumstances in which
      a
      court concludes the unenforceable portion is not an essential part of the agreed
      exchange.

    

    F. We
      express no opinion regarding the enforceability of:

    

    (i) any
      provisions in the Agreements relating to consent to jurisdiction, selection
      of
      venue, means of service of process or choice of law;

    

    (ii) any
      provisions in the Agreements that require waivers or amendments to be made
      only
      in writing;

    

    (iii) any
      provisions in the Agreements that purport to authorize a party to act in its
      sole discretion;

    

    (iv) any
      provisions in the Agreements that purport to effect waivers of constitutional,
      statutory or equitable rights or the effect of applicable laws;

    

    (v) any
      provisions in the Agreements that impose liquidated damages, penalties or
      forfeiture;

    

    (vi) any
      provisions in the Agreements purporting to require a party thereto to pay or
      reimburse attorneys’ fees incurred by another party, or to indemnify another
      party therefor, which provisions may be limited by applicable statutes and
      decisions relating to the collection and award of attorneys’ fees;

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    
      
         

        
          
            	Manchester
                    Inc.	
                     October
                      4, 2006

                  
	 	
                    Page
                      4

                  

          

        

         

      

    

    (vii) any
      provisions in the Agreements providing for arbitration; 

    

    (viii)
      any
      provisions in the Agreements that purport to restrict competition or
      solicitation of employees or customers;

    

    (ix) local
      laws, including ordinances, zoning restrictions, and rules and regulations
      adopted by counties and municipalities;

    

    (x) any
      provisions in the Agreements to the effect that (a) rights or remedies are
      not
      exclusive, (b) rights or remedies may be exercised without notice, (c) every
      right or remedy is cumulative and may be exercised in addition to or with any
      other right or remedy, (d) the election of a particular remedy or remedies
      does not preclude recourse to one or more other remedies, or (e) the failure
      to
      exercise, or any delay in exercising, rights or remedies available under the
      Agreements will not operate as a waiver of any such right or remedy;
      or

    

    (xi) any
      applicable state or federal securities statutes, rules or regulations, or any
      antifraud statutes, rules or regulations of applicable state antifraud laws
      and
      applicable federal antifraud laws concerning the issuance or sale of
      securities.

    

    At
      the
      request of our client, this opinion is being provided to you pursuant to the
      Agreements and is for your sole benefit. This opinion is limited to the matters
      expressly stated herein and no opinion or other statement may be inferred or
      implied beyond the matters expressly stated herein. This opinion may not be
      relied upon by any other person or for any purpose other than in connection
      with
      the transactions contemplated by the Agreements without our prior written
      consent. We disclaim any obligation to advise you of any developments in areas
      covered by this opinion that occur after the date hereof.

    

    Very
      truly yours,

    

    /s/
      Chambliss, Bahner & Stophel, P.C.

    Chambliss,
      Bahner & Stophel, P.C.

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