Steven Kurtz Partner Levinson Arshonsky & Kurtz LLP 15303 Ventura Blvd., Suite 1650 Sherman Oaks, CA 91403 Phone: (818) 382-3434 ext. 123 Fax: (818) 382-3433 Email: skurtz@laklawyers.com

Member: Business & Finance Group Professional Service: Attorney

BUSINESS BIO: Mr. Kurtz focuses his nationwide practice on bankruptcy, commercial law and litigation, workouts, secured transactions and creditors' rights matters. His clients include factors, asset-based lenders, banks, debtors-in-possession, creditor committees and bankruptcy trustees, public and privately held entities, municipalities and entrepreneurs. He functions as outside general counsel for several mid-size commercial finance lenders and entrepreneurial companies. Mr. Kurtz is a member of the American Bar Association (Business, Banking and Corporate Law, and Litigation Sections), the Los Angeles County Bar Association (Board of Governors, Provisional and Post-Judgment Remedy Section; Commercial Law and Bankruptcy Section), and the Financial Lawyers Conference. He serves as a Judge Pro Tem for the Los Angeles Superior Court. Mr. Kurtz is actively involved in the International Factoring Association, serving as Co-General Counsel. He is a member of the Board of Directors for City of Hope, Textile Division. Mr. Kurtz is a frequent speaker for the International Factoring Association and other lender oriented trade groups. He regularly addresses various bar associations on bankruptcy and commercial law matters. PERSONAL BIO: Bachelor of Arts Degree, San Diego State University, 1981 Juris Doctorate, McGeorge School of Law, University of the Pacific 1986.