Portland

Steel Partners Holdings operates in niche banking markets through its subsidiary, WebBank. WebBank is a state chartered industrial loan corporation that provides commercial and consumer specialty finance services. WebBank focuses primarily on the United States Department of Agriculture business and industry lending and fee for service lending. WebBank also offers a limited range of deposit products. All of its deposit products, with the exception of certificates of deposit, are with business customers. During the year ended Dec. 31, 2004, WebBank suspended its accounts receivable factoring activities. Accounts receivable factoring had constituted WebBank's principal line of business.

Prescott Holdings LLC is a globally-focused investment and financial services group engaged in property investment, asset management, and investment banking activities across the U.S. and internationally. Founded in 1987, the firm operates through its primary entities, Prescott Investment Management LLC and Prescott Capital LLC, targeting a diverse range of commercial property assets. As a principal in investment management, Prescott Investment Management develops strategies to enhance the value of its assets, while Prescott Capital serves as the investment banking division, offering strategic consulting and securing capital for real estate investments. The company maintains a broad investor base that encompasses both institutional and private interests across the globe. Generated from the website

Island Capital Group is an international merchant banking firm that has been operational for more than five years. It specializes in the development and management of a range of commercial and residential properties. The firm s property listings include apartments, town houses, commercial buildings, business centers, industrial parks and vacant land. Island Capital Group offers site selection, property valuation, asset management and mortgage lending assistance services. In addition, the company operates various subsidiaries, including Emirates National Securitization Corporation, Applied Technology Management and Island Global Yachting. Headquartered in New York City, Island Capital Group has branch locations in Greenville, S.C., and Alexandria, Va.