| Bluegrass Capital |
Bluegrass Capital is an investment banking and management consulting firm - providing expert counsel to a wide range of companies and offering a broad range of services, including the areas of mergers, acquisitions, divestitures, strategic planning, executive leadership, management development, marketing strategies, crisis management and interim executive management. Founded in 1982 in Kentucky, the “bluegrass” state, we have grown from a small local company to one with offices across the country. We now have offices in Conway, NH (the corporate office); Allentown, PA; Dallas, TX; Chicago, IL; Los Angeles, CA and Monterey, CA. Our professional staff, all of whom have extensive experience and competence in their respective fields of expertise, are committed to helping guide your company toward excellence and improved shareholder value. We provide an experienced assessment of your business and work with you to plan and achieve your goals. In addition to our in-house team of professionals, our nationwide informal network includes professional relationships with bankers, private equity groups, attorneys, mezzanine investors, asset lenders, and other investment banking firms, which allows us to staff our engagements to fit the specific needs of our clients, and offer the highest value and probability of success. |

| © 2004 Bluegrass Capital, Inc. |