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>>> About Williams & Lipton Company

Williams & Lipton Company was founded in 1976 to serve the liquidation needs of industrial manufacturing companies.  As our business grew so did our service capabilities.  Today
Williams & Lipton Company has three primary business segments; industrial machinery and equipment auctions, machinery and equipment appraisals used basically for asset based
lending, and the private liquidation of industrial machines and equipment.

Williams & Lipton Company auctions are conducted throughout the Midwest United States;
with the majority of auctions being held in Michigan, Indiana, and Ohio. The majority of our
auction clients are mid size companies ranging from one million to fifty million dollars in
annual sales per year.  Williams & Lipton Company has developed a large following of
regular attendees who are specifically interested in the industrial machinery and equipment
our auctions have to  offer.  All auction sale attendees are automatically notified by various
medias of all future auction sales.  This devotion to our attendees has proven a useful tool
in insuring Williams & Lipton Company auctions are well attended and highly regarded in
the industry today.

The second segment of our business is appraising machinery and equipment. We perform approximately 300 appraisals each year.  We are constantly gaining foresight through our experiences with the auction sales we conduct.  With that experience we are able to monitor
the ever changing market conditions and evaluate machinery and equipment values as it
applies to today's standards of worth. Williams & Lipton Company performs the majority of
our machinery and equipment appraisals for asset-based loan lenders and the United States Bankruptcy Court.  We are listed on all major primary and secondary lending institutions
"approved appraiser lists" throughout the Midwest of America. Our appraisal documents are compliant to stringent specifications of the (USPAP) Uniform Standards of Professional
Appraisal Practices and the (AMEA) Association of Machinery and Equipment Appraisers.
Our appraisers hold designations of Certified Equipment Appraisers. Additionally, Williams
& Lipton Company is an approved supplier to the U.S. Federal Bankruptcy Court, U.S.
Small Business Administration, U.S. District Court, Michigan Department of Transportation
and Oakland County.

The third segment of our business pertains to the private liquidation of individual pieces of
machinery and equipment, which by themselves would not be enough to conduct an auction
sale. We advertise these pieces to our large database of existing clientele by various types
of advertising media including the world wide web, internet email, trade publications and
word of mouth. With over 30 years in this business trade one can easily see how quickly a
sale like this could turn over.