CA Civ Proc Code Section 706.128

The “judgment creditor’s notice of opposition to the claim of exemption” shall be executed under oath and shall include all of the following:

(a)

The name, last known address, and, if known, the social security number of the judgment debtor.

(b)

The name and address of the judgment creditor.

(c)

The date of mailing of the notice of claim of exemption.

(d)

The amount of the judgment debtor’s claim of exemption which the judgment creditor claims is not exempt.

(e)

The factual and legal grounds for the judgment creditor’s opposition to the claim of exemption.