CLIENT LIST

The following is a partial list of The Alta Group's clients worldwide:

• Accuma Group
• Alliance & Leicester
• Allied Capital
• Alter Moneta
• America Leasing - Peru
• AMEAP (Asociacion Mexicana de Empresas de Arrendamiento Puro)
• Applied Materials
• AssetCo
• Bedford Hospital NHS Trust
• Birmingham City Hospital
• BMW Financial Services
• The Boeing Corporation
• Caterpillar Financial Services
• Cisco Systems Capital
• CIT
• CIT Group - Latin America
• Citigroup
• CQ Systems
• Cummins Inc.
• De Lage Landen
• De Lage Landen Financial Services
• Dell Computer
• ECS
• EMC Corporation, Global Financial Services
• Equipment Leasing and Finance Foundation
• FEDELEASING (Asociacion Colombiana de Leasing)
• Finance & Leasing Association
• First America
• Flexirent Capital Pty Ltd. (Australia)
• GE Capital
• GFKL Financial Services
• Girobank
• Global Finance Services EMC
• Goldman Sachs
• GreatAmerica Leasing
• Hewlett-Packard
• Hitachi Capital
• IBM Global Financing
• IFC - World Bank
• ING Lease
• INTERFIN - Costa Rica
• JLG Industries
• John Deere Credit
• Key Equipment Finance
• LaSalle National Leasing
• Lloyds TSB Structured Asset Finance
• Lojack Corporation
• Microsoft
• National City Commercial Capital
• NCR Corporation
• NetSol Technologies
• NHS Training
• Northern Leasing Systems
• NW Farm Credit Services
• Océ Financial Services
• Pinnacle Insurance
• Pitney Bowes Credit
• Pitney Bowes Financial Services
• Pullman Bank
• RBS Asset Finance
• The Remi Group
• Savoir Technology
• Siemens Financial Services
• Skipton Building Society
• Sony Electronics
• Sony Europe Finance
• Steelcase Financial Services
• Suleasing - Colombia
• Suleasing Intl - Panama
• Sun Microsystems Finance
• The Toro Company
• U.S. Department of Justice
• U.S. Securities & Exchange Commission
• WRAP