October 26, 2001

 

 

Headlines---

 

Conference in San Antonio, Texas

   Internet Sales Tax

     Tech companies had bad earnings quarter

          National Association of Leasing Brokers “Help Desk”

              eLNA Expands Into International Equipment Leasing Market

               Classifed Ad---Up-Date

                 Leasing News “The List” Up-Date

                    Comdisco—Up-Date

 

New Study Reports on Ways Lessors

Are Making Front Offices More Efficient

 

Monday---San Antonio United Association of Equipment Leasing Report

 

       www.nytimes.com/portraits

 

### denotes press release

 

   

United Association of Equipment Leasing Association—San Antonio, Texas

 

 

The conference was billed at 150 attendees and 150 exhibitors.  The good

news: Most of the exhibitors are funders, super brokers, and their staff, so

the number is higher for attendees. While many of us gauge these events

by “body count,” the true spirit is the value retained by those attending.  And here there are many “first timers” and “new members.” 

 

A UAEL spokesman said there were 102 new members so far this

year, perhaps due to Bill Grohe’s work in membership.  It was quite

unique to see him here with his name tag and below, both “staff”

and “past president.”  He is both.

 

Thursday was the get acquainted night, so a full report will be on Monday.

Leasing News also plans a report on the Equipment Leasing Association

Conference for our “reporter”on the scene.

 

Here in San Antonio,Hyatt Regency says Friday the occupancy is 59%.  The bellmen tell otherwise, 30% to 40% at best.  The only reason the bellman who took me to the room was employed, he has been here sixteen years.  He says it has been pretty bad.  Two  weekends ago the Hyatt Downtown Los Angeles had a 19%

occupancy for the weekend, when we stayed there.

 

In the funding sources to see, American Express Business Finance has

a full unit here.  They had announced they were out of the “broker business”,

with all leases to fund by December 31, 2001.   Perhaps they are after

“portfolio business,” or maybe this was booked in advance.  The weather is

great: 85 degrees.  Perhaps someone will tell me something when I make

an appointment to see them.  News on Monday.

 

_______________________________________________________________

 

Internet Sales –No Tax

 

I received several telephone calls regarding the sales/use tax issue in California.  Many

Companies out of state do not bill use for sales/use tax, and do not want to. They will

not include in their invoice. They state they do not collect sales/use tax.  In these

instances we pay the State Board of Equalization directly.

 

Many large internet companies do not bill sales tax in California,

and other states, and leasing companies pay the sales/use tax

direct to the state.

 

While a use tax may be required, many out of state companies believe

since they do not have a location in the state, Nexus, they are

not responsible for the sales tax.

 

Whether this is against the law or not, this is the common practice

that we have seen for many years, on all sizes of leases, from

$5,000 to $125,000.

 

 

 

Tech companies had bad earnings quarter

 

BY DAVID A. SYLVESTER

  San Jose Mercury News

 

As Silicon Valley suffers from the worst sales drop ever for personal computers and semiconductors, a rash of technology companies this month are reporting plummeting revenue, dismal earnings or even serious losses .

And with the attack of Sept. 11 damaging the already slowing U.S. economy, experts now think the valley's economic recovery -- once hoped to begin this fall -- won't start until the second half of next year.

 

``Business is worse than expected, so the recovery has been pushed out a couple of quarters,'' says Sung Won Sohn, chief economist for Wells Fargo & Co.

Corporate profits -- a key driver of the valley's economy -- peaked during the spring of 2000 and have tumbled ever since. As the corporate bottom lines shrank, companies began laying off employees and cutting back on spending, further weakening the economy.

 

``A lot of layoffs are based on poor earnings,'' said Sohn.

The results from 181 Silicon Valley companies that have reported third quarter earnings are abysmal compared to the same quarter a year ago: Sales have declined by 22 percent and last year's profits of $3.4 billion have turned into a collective loss of $9.3  billion.

 

Stated another way, these 181 companies were earning 8 cents on every $1 of sales of their products last fall. During this year's quarter, they lost 28 cents on every $1 they sell. (This includes an assortment of one-time charges, write-offs and other items.)

 

On Tuesday, tech companies that announced losses ran the gamut: disk-drive maker Maxtor, chipmaker LSI Logic, online retailer Amazon.com, personal computer maker Compaq Computer, photocopying giant Xerox, telecommunications giant Lucent Technologies.

 

Last week, Sun Microsystems reported a loss while Intel, Microsoft and Apple Computer saw profits fall sharply. EBay was one of the few companies to announce strong profits in the past two weeks. Its profits rose 24 percent as more cost-conscious shoppers turned to the online auction company to find the lowest prices.

 

Nationally, profits for technology companies on Standard & Poor's 500 are expected to fall 58 percent in the final three months of this year compared to a year ago, according to the research firm of Thomson Financial/First Call. Tech profits also are expected to fall sharply during the first quarter of 2002 before turning around by the end of the year.

 

The slump has hammered Santa Clara county employment. Since last December, the county has lost about 45,000 jobs, or about 2.4 percent. Of these, about 17,200 were lost in manufacturing and 27,800 in services, according to the state Employment Development Department.

 

This is the worst job loss since early 1992 when the valley was mired in a five-year slump. Then, jobs peaked at about 815,000 at the end of 1989 and didn't break that level and start growing until early 1995.

 

The worst-hit industries are the semiconductor and personal computer makers. The current prediction is that the worldwide semiconductor industry will shrink 30 percent this year, the biggest decline ever for the industry and twice as bad a drop as forecast last June. The Semiconductor Industry Association will reveal its new forecast on Nov. 7.

 

Chip companies had hoped  a wider range of customers would buffer them from this kind of steep decline, but the fallout of the dot-com collapse was greater than expected.

 

``It all fell apart,'' said Nathan Brookwood, principal analyst for Insight 64, a research firm tracking chips used in computers.

The computer world also is  struggling.

 

Worldwide personal computers shipments are expected to drop 6 percent this year, says Charles Smulders, a vice president of research firm Gartner Dataquest. That's far worse than the 2 percent decline in 1985 during another glutted marketplace.

He estimates PC shipments declined about 12 percent in the third quarter and should decline by the same in the fourth quarter. And next year is unlikely to show any more than 3 percent growth.

 

``The key factor is what happens in the U.S. economy,'' Smulders said.  ``We believe we won't see signs of a return to growth until confidence improves.''

Most economists are now looking for a recovery next year, although tech companies are expected to take longer to rebound.

 

David Wyss, chief economist for Standard & Poor's, has estimated the worst of the current recession will hit during the last three months of this year, with a mild improvement in the first quarter of next year.

 

Overall, stock market analysts haven't fully adjusted their estimates for corporate profits to reflect the deeper plunge that has developed, Wyss said.

``I think people are too optimistic for next year,'' he said.

 

Contact David A. Sylvester at dsylvester@sjmercury.com or (408) 920-5019.

 

________________________________________________________________

 

One Comdisco Hearing Postponed, One Accelerated; H-P Raises Bid

 

The U.S. Bankruptcy Court has postponed until November 7, 2001 a hearing to

consider approving the sale of Comdisco, Inc.'s availability solutions

business. In addition, SunGard Data Systems, Inc. announced that all parties

have agreed to an accelerated scheduled for resolution of the U.S. Justice

Department's case against SunGard's proposed acquisition of Comdisco's

availability solutions business: the deadline for resolving the case is

November 15, 2001. Separately, Hewlett-Packard announced that it has raised

its bid for Comdisco's availability solutions business from $610 million to

$750 million.

 

www.banktruptcydata.com

 

-------------------------------------------------------------------------------------------------

 

 

NAELB “Help Desk”

The National Association of Equipment Leasing  Brokers  (NAELB )has established a “Help Desk” for its members.. Michael Meacher, President, announces that Dee Benedictis, who currently sits on the NAELB  will man  the Help Desk.

 

Dee DiBenedictis has over 15 years experience in the industry working for funding sources such as Denrich Leasing and Unicyn Funding Group, in capacities ranging from credit and documentation through collections and marketing

 

“ Dee should be able to answer just about any question relating to the industry, he said. “ With the fifth anniversary of her own company SunStar Equipment Leasing coming up in a few months, she is well aware of the obstacles and opportunities we all face as brokers in the leasing industry today.”

 

Inquiries regarding general association information, such as membership info and renewals, conference and meeting schedules, etc. should be directed to the main NAELB office at 800-996-2352. The Help Desk should be called only for questions and issues that need to be addressed to a peer in the industry.

 

A special phone number for the Help Desk has been established. The phone will be answered on Tuesdays and Thursdays from noon to 4:00 pm. Voice mail messages can be left at anytime

 

The New York Times has been running “portraits, “ biographical

sketches of the people who died at Ground Zero.  They are not just

numbers.  If you have doubts about our efforts to end terrorists

and the invasion of Afghanstan, please go to:

 

www.nytimes.com/portraits

 

___________________________________________________________________

 

Third Quarter Loss  $1.22 billion

SAN JOSE – JDS Uniphase Corp.'s first-quarter loss grew 20 percent as the optical networking equipment maker continued to struggle through the economic slowdown.

For the period ended Sept. 29, JDS Uniphase lost $1.22 billion, or 93 cents a share, compared a loss of $1.02 billion, or $1.07 a share in the year-ago period.

First-quarter revenue was off 58 percent to $328.6 million over last year's $786.5 million. Analysts were expecting sales of $322.4 million.

In September, the company said sales for the period would be about $325 million, down from $357 million then expected by analysts.

The company, based in San Jose and Ottawa, was particularly hit hard by the economic downturn as demand for communications equipment fell through the floor just as it was expanding its business through acquisitions.

In the past fiscal year, which ended June 30, JDS Uniphase lost more than $55 billion, mostly the result of write-downs related to companies it acquired during the telecom boom. It's believed to be the largest annual loss ever in U.S. corporate history.

The company also sliced its work force to about 13,000, down from 29,000 earlier this year. And it has shed both real estate and duplicate operations from several mergers.

  ( And you think we have it tough in the leasing business???!!!)

 

##### ################## #####################

 

eLNA Expands Into International Equipment Leasing Market

Newly Launched "eNetwork" Now Includes Over 3,200 Industry Participants

 

-----------------------------------------------------------------------

 

- The eLessors Networking Association (eLNA) today

announced it is now attracting international membership from its Web

site at http://www.elessors.com. With the registration this week of a

European leasing company, the first industry association to focus

exclusively on networking technology resources with the equipment

leasing community can now claim international representation.

 

A spokesperson for eLNA reported, "eLNA was exclusively launched using

the Internet and our high profile networking events as primary tools of

communication with prospective members. It is not surprising that within

the first forty-five days, we have established the "eNetwork", an

electronic networking platform that includes 3,200 participants, and

registered our first international member."

 

For additional information, please visit http://www.elessors.com.

 

About The eLessors Networking Association

 

Traditional industry associations have been slow to embrace the evolving

new eLeasing industry. By merging the technology and financial service

sectors, eLNA represents an international community of technology and

online equipment leasing professionals…the new "eLeasing industry".

 

 

#####    #############################

 

New Study Reports on Ways Lessors

Are Making Front Offices More Efficient

 

Chicago, Ill., -Northern Consulting LLC has conducted

extensive research during the past two months to determine the level of

innovation and types of technologies being used by equipment lessors to

make front-office operations more efficient.  The study, sponsored by

WiredCapital, will be the source of a presentation planned for Monday, Oct.

29 and Tuesday, Oct. 30 at 2 p.m. at the Equipment Leasing Association's

annual convention in Boca Raton, Fla.

 

Based on interviews with more than 100 leasing executives, the Leasing

Front Office Research Survey covers:

 

--the top issues facing the leasing industry in originating new leases

--current best practices for the front office;

--how leasing companies are identifying more sales opportunities; and

- how technology is deployed and with what success.

 

"We think this research is critical to helping companies generate more

revenue in this challenging economy," says WiredCapital CEO Kevin

Riegelsberger. "The results indicate how important it is for leasing

companies to improve the systems and processes that support sales, credit

and documentation.  The survey will help us at WiredCapital to further

develop our WiredLeasing software suite to better address the most critical

challenges facing the leasing front office."

 

"We were selected to do this research because we are exclusively focused on

the equipment leasing industry, yet we have an agnostic perspective on the

software available to lessors," says Cameron Krueger, managing director of

Northern Consulting.

 

Everyone who attends the session, presented by Krueger, will receive a free

copy of the study.

 

### ###### ########################

 

About Northern Consulting

 

Northern Consulting, based in Chicago, Ill., has been providing systems,

operations and financial consulting exclusively to the $450 billion global

equipment leasing and finance industry since 1998. Customers include Boeing

Capital, Cisco Systems Capital and dozens of small and mid-size

lessors.  For more information, visit www.northernconsulting.com.

 

About WiredCapital

 

WiredCapital, based in Irvine, Calif., transforms inefficient paper-based

leasing operations into streamlined, competitive enterprises and empowers

front office personnel to serve customers and close business more

effectively.  WiredCapital develops enterprise software solutions that

enable front office salespeople, credit analysts and contracts managers to

identify new revenue opportunities and to quickly convert them into sales

through rapid origination of new business transactions.  WiredLeasing,

WiredCapital's flagship software suite, is an innovative solution that

automates the equipment lease origination process from sales to booking and

provides a single access point for the information the front office needs

to get a complete view of the customer relationship.

 

 

_________________________________________________________________

 

Classified Ads---Recruiters, too

 

I would like to take a moment to thank you for offering the wonderful service of posting a brief ad in Leasing News.  This mechanism provides a wonderful opportunity to reach members of the leasing community.  Although a new recipient of your daily newsletter, I am very grateful for the valuable information you and your readers provide. 

 

The ad provided an introduction to colleagues I had not previously had occasion to speak with.  It's a wonderful service.

 

Best regards,

 

Sharon T. Silva 

stsilva@msn.com 

770.399.6043 

404.680.3739 (mobile) 

 

http://65.209.205.32/LeasingNews/JobPosting.htm

 

 (  The purpose is to help people find work, and also companies find

    people. We do not do this for financial renumeration, advertising,

   or banners.  We hope the “outsourcing” section will help the smaller

   companies who cannot afford advertising, mail campaigns, but have

   services that can be of benefit to our readers. editor. )

 

Here are people looking for work in the leasing industry.

 

 

Credit: Columbia, SC

Senior Commercial Credit Underwriter/ 13 years leasing experience/small

                ticket environment. Loan authority to $100k. Proficient in spreadsheet

                analysis. Thoroughly knowledgeable all financial statements,tax returns.

Email:lrport2001@yahoo.com

 

Legal: Arlington Heights,                 IL

I am looking for a position as an attorney within the leasing

                industry which will utilize my 10 years'legal and operational

                skills and experience.Email:robertecondon@yahoo.com

 

Operations: Austin, TX

5 years experience in leasing including processing credits, reviewing

                and funding transactions and performing quality control. Looking

                for a new challenge and opportunity. Email:neseafort@aol.com

 

Operations: San Diego,  CA

I have nearly 5 years experience in the app-only arena; from generating

                credit applications, to credit, processing & documentation, through

                to final funding. Looking for a growth opportunity with a stable

                organization in a credit/operations role.Email:jmccorman@hotmail.com

Sales: Austin, TX

Moving to the area oct. 16th. Looking for a company that needs

                an outgoing salespro; good base of developed relationships with

                vendors and lessees. Email:grm2001usa@yahoo.com

 

Sales: Atlanta, GA

Add pizzazz to your team! Highly motivated sales exec with strong

                relationship management and communication skills offers record

                of achievement and desire to succeed. Email:stsilva@msn.com

 

Sales: Silicon Valley,  CA

VP level Business Development and Sales Manager, well connected

                in Silicon Valley. Experienced in major vendor programs on a global

                basis.Email: Tadadzn@ix.netcom.com

              

Sales: New York City,  NY

Equipment & computer leasing marketing expert/ knowledge of all

                leasing structures/ documentation; seeks position where my high productivity & knowledge will be recognized financially. Email:rcs60@worldnet.att.net

 

 

Help Wanted

 

Marketing: Oakland, CA

Consultant for possible 3-12 month asignment in San Francisco

                Bay area on vehicle leasing business development and expansion

                contract. NVLE certification and significant experience ideal.

                Email:MPeter@globalbusdev.com

 

Operations: New York (Manhattan),   NY

Assist Operations VP Who is also Chief Credit Officer in all general

                duties. We are prime funding source, generating our own business

                and running own portfolio. Email:iraymond@easternfunding.com

 

Sales: Tustin,  CA

Sales person for equipment financing company. Company has 10 years

                in business with a good reputation. Commission split 50% - 60%.

                Office supplies: Desk, Phone, Back up staff and telemarketer to

                assist in sales. Email:bgriffith@socalleasing.com

 

Sales: San Francisco,  CA

We are looking for an experienced small ticket lease processor

                who can work in a fun downtown SF office. Competitive package. resume/salary require to tom@elease.com

 

Sales: Carlsbad, CA

ILS has immediate openings for Vendor salespeople. With diverse

                funding relationships/ the latest in lease automation technology,

                ILS offers seasoned salespeople unlimited commission potential

                in a stable environment. Email: andrew@ilslease.com

 

Sales: Deerfield, IL

Exp. sales pro for 10 yrs,prvtly held, ind. leasing co. Originate,fund,service

                transactions internally. Significant industry niche penetration/remarkable                       

                record of repeat business. Transactions $10,000 - $10,000,000.     ave.   

               $150,000. Email:kbecker@northamericanfundingcorp.com

 

Sales: Phoenix, AZ

For Phoenix or branch location..20 year old company..commission

                50+/draw.Office supplied or costs if branch operation.

                 Email:john@odysseyequipfinance.com

 

Sales: Scottsdale or  Los Angeles

Sales, 60% Commission, INC Magazine ranked #1, minimum 2 yrs experience,

                vendors & customer base required. Telemarketing assistant & marketing

                campaign provided. AZ, LA or Home office. Email:hr@alliancecap.com

 

Sales: Boca Raton, FL

independent sales person wanted for a firm in business 21+. commission

                split 50%-50% flexible with your needs, experience always a

                 plus.Email:lease10@bellsouth.net

 

Sales: Cleveland, OH

Independent 13 year old small ticket & middle market lessor looking

                for additional sales reps w. some exper. in leasing. Draw/commission

                from 50% to 60% commission. Email:Spencer@AFNLeasing.com

                Sales: Phoenix, AZ

 

25 year old small ticket independent seeks experienced sales reps.

                Draw, office expenses etc plus high commission percentage. Visit

                our website - www.firstfederalfinancial.com

               Email:dougb@firstfederalfinancial.com

 

Sales: LA., East Coast,

              

               Or Work from Your Home, Minimum 2 yrs experience, vendor base

                is a plus. Telemarketing Support Provided.

               Email:jobs@taycor.com

 

Sales: Aurora, CO

Seeking sales people for vendor/end user market. Established for

                12 years in Denver. Call Matt Dalton @ LeaseLine, Inc., 800-333-2165 or Email: leaseline@dim.com

 

OutSourching

 

Asset Management: Tampa/St   Pete, FL

Contact Dick Mitchell @ Randolph Lynn Associates for prompt professional

                pre-funding equipment inspections, collateral "visits", and related

                lessee/vendor contacts. (Florida locations) 727-302-9144 

                Email:dmrla@gte.net

 

Collector: Near Boston, MA

               My name is John Kenny. I have 14 years experience in leasing collections.

                I currently offer outsourced services to clients nationwide on

                a contractual, contingency basis.Email:ReceivablesMgmt@prodigy.net

 

Consultant: Sausalito, CA

                 Lease trainer and consultant. 38 years in equipment leasing. Expert

                in transaction analysis, financial statement analysis, credit, packaging,                                                                                                       

                 structuring. Presents highly popular classes and workshops.

                Email:BoTei@aol.com

 

 

Software: Edmonds, WA

               Preferred Broker Solutions offers software support (also custom

                templates & reports) for the System 1 and CapitalStream Advantage 

                 products. Ask about our Web Application interface.

                 Email:support@pbs4u.com

 

 

The Full List, both Chronological and Alphabetical is available on line at:

 

http://www.leasingnews.org/list.htm

 

121 changes

 

Here are the most current:

  

Advanta Leasing  (10/2001 ) Advanta Leasing Division Net Loss $44 Million

            “These included a $44 million charge associated with discontinued

               operations, principally   reflecting a revision to the valuation of leasing

                 assets and a decrease in the estimated pretax  operating results over the

                    remaining life of the lease portfolio. The leasing revision results

                primarily from the impact of a former leasing vendor's bankruptcy. The

               Company also   recorded asset valuation charges of $10 million on its

                venture capital portfolio due to the    continued weakness in the current

                 market for venture capital investments. As a result of these

              charges, the Company reported a net loss for the quarter of $41.7 million or

               $1.59 per share   for Class A and Class B shares combined on a diluted

                basis.”    (7/2001) Advanta Corp: 2nd quarter shows $4 million loss in

             leasing biz    (1/2001 Advanta ceases leasing business announcement

              1/2001 Chris  Ciarrocchi says "goodbye" Mortgage Division sold, re-

              affirms Leasing Division still for  sale, former prez now at

                 eOriginals,others let go like Kaye Lee.) (9/2000) for sale.

Textron Financial      ( 10/2001 ) Fitch lowers rating from stable to negative

              Textron Finance Division Down $6 million Finance segment revenues

                decreased $6 million   due to a lower average yield reflecting a

               lower interest rate environment. Interest margin increased, reflecting

                higher fee income and  higher average receivables. The higher interest

                 margin more than offset the decrease in  revenues. However, profit

               decreased $1 million as higher expenses related to new initiatives

              and a higher provision for loan losses offset the benefit of higher interest

             margin  full press release:  www.textron.com/newsroom/stories_04a.html

                   (9/2001) Manufacturing & Machine Tool Division is to close.  It appears

                Textron did   not get what they were looking for in this division.  With

                   FTC it's all ROE.  I understand  that Fred Hockman (President of the

                     Machine Tool Division) is looking to find another

                  leasing company to sell  his package to

                  (8/2001) First Corp,Portland, OR, announces Jim Merrilees will join on

                  Sept. 4 as executive vice-president  www.firstcorp.com, has left Textron.

                 (7/2001) small ticket equipment financing functions will be moved to its

                   Small  Business Direct group that was acquired in early June and is

                     based in Little Rock, Arkansas.   As a result, Textron Financial will

                        eliminate its Lake Oswego, OR and Providence, RI     

                 functions that  previously handled small ticket equipment financing as

                    support for these   programs are migrated  to the Small Business Direct

                   operation over the next 30-60 days.    The unofficial target date is 

                     August 1, 2001. Insider reports: “"Jim Merrilees of Colonial

                  Pacific, Grayrock, Nations Credit fame, Randy Ernst, Denise Mann, and

                    company have all  departed TFC. Jim is on the payroll until the end of

                      the year as he has a contract but I don't think he is working here

                        anymore."   ( 7/2001) reported to end broker business on August

                     1,2001   (5/2001) Textron   announces a new division to serve the

                    capital requirements of independent, middle-market lenders. (4/2001) 

                    complaints Textron doing repeat business with leases     submitted to        

               Nations, but now being serviced by Textron (common in such

                  situations.editor) (4/2001) complaints from brokers regarding getting 

                   information for NationsCredit and    GrayRock     Capital on FMV,

              payoffs, residuals from Textron   who is servicing the portfolio                 

           (1/29/99) sold to Textron  *** Textron does "broker business." ( formerly  on

                list as Nations   Credit, Business Leasing Group )

 

Lessors.com (10/2001)    Lessors.com closes to become eLessors Networking

                Association Web site    (http://www.elessors.com)  URL up for sale.

                   Perhaps the best leasing portal to date.

 SDI Capital,So.CA  (10/2001  )  SDI Capital to move from Chapter 11 to Chapter

                  7, reportedly  Scott Daniels part of Compass One Leasing, Southern

                   California

             (7/2001) files BK 11, many investors caught holding the bag,

                  reportedly the Daniels moving to Canada to open another business.

                  Compass One decision Analysis Group incorporated 6/7/2001.

                 ( 6/2001) reportedly gong to file BK, investors to lose $20 M

                 (6/2001) let’s employees go, owing payroll, 401k, medical/health

                 (5/2001)  reported has assets up for sale  ( 5/2000 closed to broker

                    programs )

 GE Capital (10/2001) Records 19% Revenue Drop in QIII

 FNF Capital10/2001     Closes Down Small Ticket Operation

            David Marks e-mail: LUV2SELLL@aol.com, home phone is (303) 639-940

CIT   (10/2001 )  Tyco Makes it Official:  CIT Tyco Capital

        (8/2001) Many opt to move to Tempe, AZ, stay with CIT, become bold,

               challenge GE and others in the marketplace, morale up, company on the

                  move.

          ( 5/2001)   CIT Shareholders Approve Proposed Tyco-CIT Acquisition

           (3/2001) Tyco International Ltd. makes offer for about $9.2 billion in cash

               and stock in a  deal that would allow the manufacturer to finance purchases

                of its wide array of products.             Bermuda Hq., N.H. operation office. (

                2/2001) Closing Atlanta office and others, "freeze" on

           new broker business from this office ( 5/2001)  Bruce Nelson, Tempe,

                Arizona seeking  broker business. “We are an asset based lender and

               provide equipment financing in the   following industries: Construction,

                Transportation, Logging, Material Handling, Corporate   Aircraft, Mining,

                   Energy, & Marine.”

American Express/ SierraCities   

                 09/2001