David C. Aitken, Credit Controller, Mitsubishi Digital Electronics

Elizabeth Aurelio, Director of Credit and Accounts Receivable, Nintendo of America, Inc.

Bill Balduino, Leader, Credit Segment, D&B

Paul Brenman, Esq., Wolf, Block, Schorr and Solis-Cohen LLP

William Creim, Creim, Macias & Koenig, LLP

Bill Edgar, Credit Manager, Zippo Manufacturing

David D. Farrell, Esq.,, Thompson Coburn LLP

Ronald J. Hoffman, National Workout Group

James H. Hopkins, Esq., General Counsel, Sickle Steel Cranes, Inc.

Pete Knox, Director, Credit, Nestle USA

Cindy Moorhead, CPA, Principal, Moorhead Management Services

Michael D. Rodgers, Senior VP of Servicing and Credit Underwriting, FINACITY

Patrick J. Rohan, Vice President, National Retail Credit, CIT Group, Commercial Services, Inc.

Mark Tuniewicz, Senior Vice Chairman, NACM National; General Credit Manager, Swank, Inc.

David L. Uranga, Director of Financial Services, Bell MicroProducts