Marshall & Stevens, Los Angeles, California

Pittsburgh National Bank, Pittsburgh, Pennsylvania

Union Trust Company, Hartford, Connecticut

ABN Bank Canada, Toronto, Canada

First National Bank of Florence, Florence, Alabama

Futures Industry Association, Washington, D.C.

Penn Corp Financial, Inc., Santa Monica, California

Arthur Andersen & Company, Boston, Massachusetts & Washington, D.C.

Smith, Barney, Harris, Upham & Co., New York, New York

Metlife Capital Credit Corporation, Stamford, Connecticut

Paine Webber Mortgage Finance Co., Baltimore, Maryland

Peat Marwick Main & Co., San Francisco, California

Dean Witter Reynolds, Inc. New York, New York

The Wyatt Company, Wellesley, Massachusetts and Vancouver, British Columbia

Kidder Peabody, Boston, Massachusetts

Prudential Home Mortgage Company, Gaithersburg, Maryland

Salomon Brothers, New York, New York

Price Waterhouse, Philadelphia, Pennsylvania

Federated Investors, Pittsburgh, Pennsylvania

Alex Brown & Sons, Inc. Baltimore, Maryland

CitiCorp, Washington, D.C.

Ernst & Young, Washington, D.C and New York, New York

Bear Stearns Asset Management, San Francisco, California