Paynewebber, 499 Washington Blvd, Jersey City, NJ 07310, US

Moody's Wall Street Analytics is a subsidiary of Moody's Corporation, which comprises two subsidiaries, Moody's Investors Service and Moody's KMV. The corporation, which reported revenues of more than $1.4 billion, employs approximately 2,500 people worldwide and maintains offices in 20 countries. Moody's Investors Service is among the world's most respected, widely utilized sources for credit ratings, research and risk analysis. In addition to its core ratings business, Moody's publishes market-leading credit opinions, deal research and commentary that reach more than 2,600 institutions and 16,500 subscribers around the globe. Moody's KMV is a leading provider of credit risk processing and credit risk management products for banks and investors in credit-sensitive assets. The firm serves more than 1,600 clients in 80 countries, including most of the world's largest financial institutions. Moody's publishes investor-oriented credit research, including in-depth research on major debt issuers, industry studies, special comments and credit opinion handbooks. The firm s customers include a wide range of corporate and governmental issuers of securities as well as institutional investors, depositors, creditors, investment banks, commercial banks and other financial intermediaries. Moody's Wall Street Analytics maintains a location in New York.

TM Claims Service Inc

Frenkel & Company Inc

Keranique

Atlantic Coast Media Group