Maine

168 Capitol Street Augusta, ME 04330 tel: 207-626-0395 fax: 207-430-0081 Business and Securities Gallagher, Callahan & Gartrell serves the business needs of national and local companies using an interdisciplinary approach that goes beyond merely providing traditional legal services. Our business attorneys work closely with our financial services, government relations specialists, in-house economist and communications specialists to fashion practical business solutions. We act as general and special counsel to a broad range of companies in many industries: * Financial services * Insurance * Healthcare * Energy/utilities * Telecom * Manufacturing * Computer hardware and software * Bank and non-bank lenders * Venture capital * Resort industry * Timber * Colleges, universities * Non-profit organizations. COMPREHENSIVE BUSINESS SERVICES We represent for-profit and non-profit businesses in all stages of development, from start-up and initial capitalization to acquisitions or sale. We bring our team of corporate, securities, tax and labor attorneys to work on regulatory, labor and litigation issues. Our areas of expertise include: * Selection of appropriate business entity * Formation of all types of business entities * Capitalizing businesses through debt and equity transactions * Executive compensation and employee benefits * Commercial contracts and licenses * Mergers and acquisitions * Public and private securities offerings * Compliance with federal and state securities laws * Shareholder/Member relations * Federal and New Hampshire taxation * Broker/Dealer regulation. FOCUS ON LENDERS AND INVESTORS As part of our financial services and venture capital practice, we also devote substantial time to representing lenders and investors as general and local counsel in complex transactions, including: * General commercial loans * Construction financing * Lending to healthcare, utility and other regulated entities * Loan participation and co-lending arrangements * Underwriter's counsel * Securitization transactions * Equity investments by private investors * Formation of investment partnerships * Venture capital financing transactions.

PO Box 568 12 Portland Pier Portland, Maine 04112-0568 Phone: (207) 772-6565 Fax: (207) 773-5001 **RK&M assists our business clients with the legal requirements involved in the establishment, purchase, sale, and operation of corporations, partnerships and sole proprietorships. Our attorneys and experienced paralegals prepare shareholder agreements and handle ongoing corporate record keeping for both profit and not-for-profit corporations. RK&M drafts and evaluates contracts and commercial leases and prepares necessary documentation for both personal and business real estate transactions. RK&M will undertake due diligence and title research for business acquisitions and prepare documents and advise clients for such purchases. RK&M provides services for both for-profit corporations and charitable corporations and is general counsel statewide for the Roman Catholic Diocese of Portland and state-wide counsel for a major electrical utility company now operating in Maine. Serving clients throughout Maine and its sixteen counties: Androscoggin County, Aroostook County, Cumberland County, Franklin County, Hancock County, Kennebec County, Knox County, Lincoln County, Oxford County, Penobscot County, Piscataquis County, Sagadahoc County, Waldo County, Somerset County, Washington County, and York County. **

Shaheen & Gordon... The attorneys and staff in the business law group at Shaheen & Gordon have experience in all aspects of business representation in the New England courts of New Hampshire, Maine, and Massachusetts, along with national and international litigation. ***YORK, ME *P.O. Box 852 647 U.S. Route 1, Suite 302 York , Maine , 03909 (207) 351-1122*** *************We do our best to stay of ahead of the often turbulent business climate to provide our clients effective advice and accurate document preparation coupled with timely responses to pressing demands We are dedicated to assisting our business clients in all their diverse needs, from assisting the entrepreneur in selecting the appropriate business entity to litigating complex commercial matters for multinational corporations. * * We have formed business entities from simple partnerships to complex corporations and limited liability companies. We have been privileged to serve as general counsel to many businesses, providing services from general business advice to commercial litigation. * * At Shaheen & Gordon we take pride in the successes of our business clients and enjoy working with them as their businesses grow and prosper. Our business clients trust that we will listen and understand their particular situations and unique requirements. We pride ourselves on these relationships and on our ability to think beyond the obvious to create and promote unique solutions to business challenges. * * In today's fast-paced business environment, our clients appreciate that we provide responsive service but also know that we have the confidence to take the time to carefully analyze and understand our clients' business, strategic and/or litigation goals before offering advice. We think it important that our firm can provide both "top-drawer" business advice as well as first class business litigation services. Our goal is to make sure our clients are given a solid legal footing as a foundation for their successful businesses. * * For your New Hampshire, Maine, or Greater New England Business and Corporate Law needs, contact the attorneys of Shaheen & Gordon today, because "the best legal minds belong in your corner." **************

One Monument Way, Suite 200, Portland, ME 04101, Telephone: 207-772-3993, Facsimile: 207-772-3933. Whether resolving a business dispute, a corporate or securities law matter, an investment adviser compliance issue or negotiating contract terms for business activities in the U.S., Europe, the Middle East or the Far East, our attorneys have many years of practical, real-world experience and bring a results-oriented approach to advance the interests of our clients. We view each client relationship as an opportunity to demonstrate not only our expertise and commitment to hard work, but also our belief that effective partnering with experienced and knowledgeable legal counsel can make a world of difference.