You were kind enough to include us in a listing of "Small Company Initial Public Offerings: December 1983" on page 140 of your March issue.

Unfortunately, our business/product was listed as "S&L association " In fact, we syndicate transportation equipment leasing investments to individual investors. Indeed, our business is similar to an S&L association, except we lend hard equipment, not money.

Published on: May 1, 1984