The law firm of Nudelman, Nudelman & Ziering, P.C. is engaged, exclusively, in the practice of commercial and retail collections and has been serving the public
in that specialty since 1926. The founder of the firm, David Nudelman opened law offices in Newark, New Jersey. Since that time, the firm has represented
secured and unsecured creditors in State and Federal Courts (including Bankruptcy), as well as in out-of-court arrangements. The law firm also specializes
in representing the interests of creditors in the Equipment Leasing Industry.

The firm represents three generations. The present senior member of the firm, Arthur L. Nudelman, is the son of David Nudelman. Peter T. Ziering
is the grandson of David Nudelman.

Arthur L. Nudelman graduated Washington and Jefferson College, Washington, Pennsylvania in 1961, Magna Cum Laude, Phi Beta Kappa.
He graduated Rutgers University School of Law in the top one-tenth of his class in 1964 and immediately joined the firm which then became known as
Nudelman & Nudelman, P.A. Mr. Nudelman is co-author of a book entitled Collecting Judgments. Every applicant for admission to the New Jersey Bar
is provided with the book as part of a course of training required as a condition for full admission to the Bar.

Peter T. Ziering graduated from Franklin and Marshall College, Lancaster, Pennsylvania in 1980, with Honors. He graduated New England School of Law
in 1983 where he earned his Juris Doctor Degree. Mr. Ziering was the youngest attorney ever elected to serve on the Executive Council of the Commercial
Law League Young Members Section in 1985. He served five additional terms on the Council. He is a member of the Superior Court of New Jersey, Essex
County Committee on Constables, a court appointed committee which includes judges, attorneys and court officers. The function of the committee is to
recommend regulations governing the conduct of the court officers entrusted with enforcement of judgments. Additionally, Mr. Ziering serves on the Executive
Council of the Eastern District of the Commercial Law League, the League's largest region. His service culminated with being elected to the position of Chair
of the region for the term 2004-2005.

Keith J. Golub graduated, with honors, from Rutgers University, Livingston College, New Brunswick, New Jersey in 1991. Mr. Gobub earned his Juris Doctorate
degree from The Thomas M. Cooley Law School, Lansing, Michigan in 1995. Mr. Golub has extensive experience in civil litigation. A member of the bar in both
New Jersey and New York, Mr. Golub joined the firm of Nudelman, Nudelman & Ziering in 1998.

Gary S. Lewis graduated from the University of Pennsylvania (The Wharton School) and the Temple University School of Law. Mr. Lewis is a former Law Clerk
for the Honorable William Consodine (New Jersey Superior Court, Chancery Division). Mr. Lewis is also the former Chief Executive Officer of Furst and Furst, one
of the nations leading Commercial Collection Agencies. Prior to joining Furst and Furst, Mr. Lewis was active in representing Creditors' Committees in bankruptcy
cases, and frequently was appointed by the Court as a Trustee or Receiver. Mr. Lewis is admitted to practice in New Jersey and New York as well as before the
United States Supreme Court.

The firm is one of the oldest active firms in the Commercial Law League of America and also maintains membership in the National Association of Retail Collection
Attorneys (NARCA). Both Mr. Nudelman and Mr. Ziering are active participants and serve on various committees within each League. Mr. Ziering is also an active
participant in the Debt Buyers Association (DBA) and frequently attends industry conferences.

Mr. Nudelman and Mr. Ziering have lectured extensively to credit associations, the Institute for Continuing Legal Education (an organization supported by the
New Jersey State Bar Association and Rutgers University) and private corporations, with respect to both credit granting, secured credit and collections.

The firm presently consists of forty individuals including four attorneys, paralegals, two full-time, in-house, information technology specialists, secretaries, file clerks,
telephone collectors, bookkeepers and receptionist. Since October 2002, the firm has occupied more than 7,000 square feet in an office located in Roseland,
New Jersey. Prior to its present location, the firm maintained offices in West Orange, Livingston and Newark, New Jersey.