New Hampshire

214 North Main Street P.O. Box 1415 Concord, NH 03302-1415 tel: 603-228-1181 fax: 603-224-7588 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.

146 Main Street • Nashua • NH • 03060rnPhone: (603) 883-5501 • In NH: 800-649-9503rnFax: (603) 880-0458 • rnNashua's Oldest Law FirmrnProviding Legal Services For Over 100 YearsrnrnAttorneys Admitted in New Hampshire, Massachusetts and MainernrnSe Habla Español rnrn The Business and Corporate Law Practice Group at Hamblett & Kerrigan works to meet the legal needs of businesses in both planning and counseling, as well as in the resolution of business disputes. We provide advice, counseling, and planning on legal matters affecting your business, and we also provide skilled representation for your business in negotiations, mediations, and arbitrations, as well as in state and federal court and before administrative agencies.rnrnBusiness & Corporate PlanningrnrnWe provide advice and counseling to all forms of business entities, including corporations, partnerships, sole proprietorships, entrepreneurial and family owned businesses, limited liability companies, and non-profit and charitable organizations. We can handle such matters as succession and business planning; corporate planning and formation; trademark and proprietary information protection; contract preparation, negotiation, and interpretation; purchase and sale of business products and services; stock option plans; employment agreements and non-compete covenants; tax planning issues; environmental compliance; and other matters affecting your business.rnrnBusiness DisputesrnrnOur Business and Corporate Law Practice Group includes experienced commercial litigation trial attorneys who can advocate for your interests in both state and federal courts, before administrative agencies, and in arbitrations, mediations, and negotiations. Members of this group have successfully resolved such matters as contract disputes, shareholder derivative claims, stock option disputes, employee benefit disputes, fraudulent conveyance claims, claims for breaches of covenants not to compete, and other business issues. Moreover, while we have the expertise, experience, and resources to effectively represent businesses before a jury, we also recognize the importance of cost-effective, expedient resolution of business disputes for our clients, and can advise you as to methods such as negotiation, mediation, arbitration, and other out-of-court methods to quickly resolve your disputes.rnrnImmigrationrnrnHamblett & Kerrigan is one of only a small handful of law firms in Nashua to practice immigration law. Our immigration practice focuses on business related immigration, such as temporary and permanent visas for highly-skilled workers, international manager visas, and business development visas. Most of our immigration work is done on a flat fee basis, and we strive to provide fast, efficient, and skilled representation to our clients through the immigration process

900 Elm StreetrnManchester, NH 03101rnrn603-628-4000rnFax: 603-628-4040rnrnCorporate TransactionsrnrnNixon Peabody is a leading advisor to public and private companies on corporate transactions. Our results-oriented team is focused on making transactions fast, smooth, and cost efficient. We take an integrated, cross-disciplinary approach, which spans practices from tax, securities, corporate governance, and labor to real estate, intellectual property, environmental, antitrust, and other regulatory fields.rnrnOur ability to see the big picture and think strategically enables us to develop creative solutions even when faced with considerable obstacles. We gain a thorough understanding of our clientsÂ’ economic, structural, and transactional objectives, help to prioritize them, identify and overcome any stumbling blocks, and assure that clientsÂ’ goals are achieved.rnrnWith fifteen offices nationwide, we blend in-depth knowledge of local markets with extensive transaction experience. We can also match our resources in larger and smaller markets to the size and value of the deal, avoiding the need to sacrifice quality to manage costs. rnCorporate FinancernrnAstute counsel from Nixon PeabodyÂ’s Corporate Finance attorneys has enabled thousands of corporations to identify the optimal mix of financing for their enterprises. We work closely with both public and private companies to structure, negotiate, and document financial arrangements that help them achieve maximum corporate value while minimizing risk.rnrnOur attorneys have worked with every major industry, and we are experienced in a comprehensive array of financing options, including public offerings and private placements of debt and equity, venture capital transactions, and leveraged buyouts. We are one of the nationÂ’s leading law firms in the private equity arena.