FIRST SIERRA FINANCIAL, INC.

banking services, loan financing; providing product insurance for medical and dental equipment, office furniture, electronic office equipment, food preparation equipment, and hotel security systems, medical insurance underwriting; insurance claims administration in the field of workers' compensation; electronic payment services, namely, electronic processing and transmission of bill payment data

leasing of medical and dental equipment; leasing of office furniture; leasing electronic office equipment, namely, computers, computer equipment, fax machines, photocopiers; leasing of food preparation equipment; leasing of hotel security systems