Hawaii

Devens, Nakano, Saito, Lee, Wong & Ching Central Pacific Plaza 220 South King Street, Suite 1600 Honolulu, Hawaii 96813 Telephone: (808) 521-1456 Fax: (808) 538-3289 Beginning with a primarily local commercial practice, the firm now offers a wide range of legal services for local, national and international clients. The firm's clientele include many corporations from the Pacific Rim region including Japan, Hong Kong, Malaysia, South Korea and Singapore. Areas of practice include: Banking Bankruptcy Business, Corporate & Commercial Law & Transactions Employee Benefits & Pension Law Business Succession Planning Estate Planning & Administration Family Law Immigration Litigation Real Estate & Construction Law; and Tax Law.

ASB Tower Suite 2200 1001 Bishop Street Honolulu, HI 96813 Phone: (808) 523-2500 Carlsmith Ball LLP offers its clients the expertise of more than 100 attorneys plus the experience and heritage reaching back to 1857. We are dedicated to serving clients throughout the Pacific Rim. Our offices stretch from California to Washington, D.C. to Guam. Carlsmith Ball LLP is a full-service law firm that takes a team approach to each individual case and client. Our offices are linked by a sophisticated communications system that gives each attorney instant access to some of the best legal minds in the profession. These resources, together with our understanding of the Pacific Rim, allow us to offer clients a unique combination of technical skills and practical experience, enabling us to better serve their legal needs. Our firm has technology systems which give us instant access to all attorneys throughout our diverse geographical locations. No matter which office you visit, you have instant access to all of the firm's attorneys and resources. Business Planning and Corporate Governance, Telecommunications and Technology Creditors' Rights -- Bankruptcy, Foreclosure, Loan Workouts Environmental Law Financial Institutions and Holding Companies Labor and Employment Litigation and Dispute Resolution -- Commercial, Admiralty and Employment Real Property, Land Use, Hospitality and Project Financing Tax, Estate Planning, Pension

Richard T. Asato, Jr. Member Imanaka Kudo & Fujimoto, A Limited Liability Law Company TOPA Financial Center, Fort Street Tower, 745 Fort Street, 17th Floor Honolulu, Hawaii 96813 (Honolulu Co.) Telephone: 808-521-9500 Fax: 808-541-9050

Jan M.L.Y. Amii, (Atty. At Law, A Law Corp.) Partner Watanabe Ing & Komeiji LLP First Hawaiian Center, 999 Bishop Street, 23rd Floor Honolulu, Hawaii 96813 (Honolulu Co.) Telephone: 808-544-8300 Facsimile: 808-544-8399

Five Waterfront Plaza, 4th Floor, 500 Ala Moana Boulevard Honolulu, Hawaii 96813 (Honolulu Co.) Mailing Address: P.O. Box 2800, Honolulu, HI, 96803-2800 Telephone: 808-529-7300 Fax: 808-524-8293 Practice Areas: Corporate Law; Public Finance; Bond Finance