Notable ABL Transactions Data gathered from direct sources, news releases and other public information — covers 01/01/06 through 03/31/06

LENDER(S) & ROLE BORROWER / INDUSTRY AMOUNT* STRUCTURE & NOTES QI 2006 Transactions Wachovia Capital Markets Lead Orleans Homebuilders Provider/Homebuilding Services $650.0 Revolver Three-year term; participants incl: Wachovia Bank (admin agent) & BofA (syn agent) UBS Investment Bank/Credit Suisse/Citigroup/BofA Co-Leads Nuance Communications Provider/Speech Technology $430.0 $75MM Revolver/$355MM Term Loan Used for acquisition of Dictaphone Corporation Citigroup Global Markets/J.P. Morgan Securities Co-Leads Dynegy, Inc. Provider/Electricity $400.0 Revolver Participants incl: Credit Suisse, Banc of America & Lehman Brothers SunTrust Lead The BISYS Group Provider/Outsourcing Solutions $400.0 $100MM Revolver/$300MM Term Loan Replaces previous $150MM revolver BofA/Key Bank/GE Distribution Finance/National City Co-Leads MarineMax Retailer/Recreational Boats $385.0 Revolver Three-year term J.P. Morgan Securities/JPMorgan Chase Co-Leads A. Schulman, Inc. Supplier/Plastics $350.0 Revolver Facility will fund self-tender offer for 8.75MM shares of common stock Goldman Sachs Credit Partners Lead EaglePicher Provider/Technology Services $345.0 $230MM First Lien/$65MM Second Lien/$50MM Third Lien Repays all obligations under existing DIP Bank of America Securities Sole Arranger American Italian Pasta Company, Inc. Manufacturer/Pasta $295.0 $30MM Revolver/$265 Term Loan Five-year term; Bank of America served as lender, admin agent Barclays Capital Lead Sino-Forest Corporation Operator/Forestry Plantations $260.0 Term Loan Five-year term; Barclays Bank acted as facility agent Macquarie Bank Limited Lead Falcon Oil & Gas Ltd. Developer/Oil & Gas $250.0 Revolver Falcon will draw down $50MM Merrill Lynch Capital Lead COMSYS IT Partners, Inc. Provider/IT Staffing Services $230.0 Revolver Repays existing debt GMAC Retail Finance/CIT Retail Finance Co-Leads Goody's Family Clothing, Inc. Retailer/Apparel $220.0 Revolver Participants incl: LaSalle Retail Finance, Merrill Lynch Capital, AmSouth Bank, Webster Business Credit Retail Finance KeyBanc Capital Markets Lead Epicor Software Corporation Provider/Business Software Solutions $200.0 $100MM Revolver/$100MM Term Loan Bank of America acted as documentation agent HSBC Bank USA Lead Westcon Group Inc. Distributor/Networking Technology $190.0 $150MM Revolver/$40MM Term Loan HSBC led syndicate of seven banks Credit Suisse Lead Oneida Ltd. Manufacturer/Flatware $170.0 $80MM Revolver/$90MM Term Loan Exit financing upon confirmation of Reorg Plan GE Healthcare Financial Services Lead Primedex Health Systems Provider/Diagnostic Imaging $161.0 $15MM Revolver/$86MM Term Loan B/$60MM Second Lien Term Loan Refinances existing debt Banc of America Securities/J.P. Morgan Securities Co-Leads Aftermarket Technology Corporation Manufacturer/Automotive Products $150.0 Revolver Replaces existing facility Barclays Capital Lead Sino-Forest Corporation Operator/Forestry Plantations $150.0 Term Loan Five-year term; Barclays Bank acted as facility agent Fortis Capital Lead Bronco Drilling Company, LLC Provider/Drilling Services $150.0 Revolver Participants incl: RBoS, CIT, Calyon, Merrill Lynch Capital, Comerica & Caterpillar Financial Services Barclays Capital Lead Sino-Forest Corporation Operator/Forestry Plantations $150.0 Term Loan Used for general corporate purposes GE Global Sponsor Finance Lead Waddington North America Manufacturer/Food Service Items $138.0 $108MM First Lien/$30MM Second Lien Financing replaces existing debt BofA/GMAC/LaSalle Retail/Back Bay Capital Funding Co-Leads Birks & Mayors, Inc. Retailer/Jewelry $135.0 Revolver Three-year term Merrill Lynch Capital Joint Lead GameStop Corp. Retailer/Video Games $133.0 Revolver Financing was part of a $400MM asset-based facility GE Global Media & Communications Sole Lender Northland Cable Television, Inc. Operator/Cable Systems $125.0 Revolver Refinances existing debt GE Healthcare Financial Services Lead Global Healthcare Exchange, Inc. Provider/Supply Chain Management Services $110.0 $25MM Revolver/$85MM Term Loan Used to acquire Neoforma, Inc. Merrill Lynch Capital Lead Willis Stein & Partners Private Equity Investor $100.5 Revolver Supports acquisition of Strategic Materials BNP Paribas Lead Cadence Resources Developer/Oil & Gas Properties $100.0 Revolver Facility can be increased by $50MM Bank of America Admin Agent ArthroCare Corporation Developer/Medical Devices $100.0 Revolver Wells Fargo acted as syndication agent; facility can be inceased to $175MM Bank of America Lead Trans World Entertainment Corp. Retailer/Music, Video & Game Products $100.0 Revolver Five-year term LaSalle Business Credit Lead Russ Berrie And Company, Inc. Retailer/Gift Products $95.0 $35MM Revolver/$60MM Term Loan Company formed new subsidiary, Russ Berrie U.S. Gift, Inc., to facilitate the new financing Banc of America Securities/Back Bay Capital Co-Leads Levitz Furniture Manufacturer/Furniture $89.0 Revolver Three-year term; replaces $55MM facility Wells Fargo Bank Lead Veritas DGC, Inc. Provider/Geophysical Services $85.0 Revolver Participants incl: HSBC Bank Canada, Honkong and Shaghai Banking Corp., & HSBC Bank Goldman Sachs Specialty Lending Group Lead ImpreMedia LLC Publisher/Spanish Language Newspapers $82.5 Revolver Used for acquisition of La Presna Bank of America Business Credit Lead Doosan Infracore America Corp. Distributor/Machine Tools $80.0 Revolver Refinances existing debt Credit Suisse First Boston Lead TelePacific Communications Inc. Provider/Telecommunications Services $80.0 $10MM Revolver/$70MM Term Loan GE Commercial Finance acted as administrative agent CIT Group/Equipment Financing Inc. Agent Horizon Offshore, Inc. Provider/Marine Construction Services $77.4 Revolver Five-year term Wells Fargo Foothill Lead Collins Financial Services Purchaser/Consumer Debt $75.0 Revolver In connection with acquisition by Brazos Private Equity Partners Bank of America Business Credit Lead Kaz, Inc. Manufacturer/Healthcare Appliances $75.0 Revolver Refinances existing debt Monroe Capital LLC Lead Citizens of Humanity LLC Designer/Denim Apparel $75.0 Revolver Facilitates acquisition of Citizens by Berkshire Partners Silver Point Finance Lead NaviSite, Inc. Provider/IT Hosting $73.0 $3MM Revolver/$70MM Term Loan Used to refinance Silicon Valley Bank line of credit Credit Suisse, Cayman Islands Branch Admin Agent Blackboard, Inc. Provider/Electronic Education Services $70.0 $10MM Revolver/$60MM Term Loan Used in connection with acquisition of WebCT by Blackboard GE Capital Markets Lead Optasite, Inc. Developer/Telecommunications Tower Sites $65.0 Revolver GE Global Media & Communications served as admin agent GE Healthcare Services Lead Accuro Healthcare Solutions Provider/Healthcare Financial Services $65.0 Revolver Used for acquisition of CodeCorrect GE Capital Markets Lead Optasite Inc. Developer/Telecommunications Tower Sites $65.0 Revolver GE Global Media & Communications served as administrative agent GE Antares Capital Lead Universal Tax Systems Developer/Software Systems $61.0 $12MM Revolver/$17MM Term Loan A/$32MM Term Loan B Supports company's recapitalization Bank of America Business Capital Lead Berg Steel Pipe Corporation Manufacturer/Oil & Gas Pipe $60.0 Revolver Used to refinance existing debt J.P. Morgan Securities/Deutsche Bank Securities Co-Leads American Media, Inc. Publisher/Consumer Magazines $60.0 Revolver Participants incl: Bear Stearns, Lehman Brothers, GE Capital GE Commercial Finance Lead The Rowe Companies, Inc. Manufacturer/Furniture $57.0 $50MM Revolver/$7MM Tranche B Replaces existing term loan & revolver with Bank of America and capital lease with SunTrust GE Antares Capital Lead Audax Group, Inc. Private Equity Investor $50.0 $10MM Revolver/$14MM Term Loan A/$26MM Term Loan B Supports acquisition of Broadcast Electronics Wells Fargo Foothill Lead Consolidated Restaurant Operations Franchisor/Restaurants $50.0 Revolver/Term Loan Used to refinance exisiting debt LaSalle Bank Lead CPI Corp. Provider/Photography Services $50.0 Revolver Three-year term LaSalle Business Credit Agent Metecno, Inc. Fabricator/Roof Panels $48.5 Revolver Used for refinancing purposes CIT Business Credit/Ableco Finance Co-Leads PRG-Schultz International, Inc. Provider/Recovery Audit Services $45.0 $20MM Revolver/$20MM Term Loan Used to repay outstanding borrowings under facility with Bank of America Ableco Finance Lead PRG-Schultz International, Inc. Provider/Financial Services $45.0 $20MM Revolver/$25MM Term Loan Used to refinance existing credit facility & $10MM bridge loan Wells Fargo Century Lead Everlast Worldwide, Inc. Manufacturer/Sporting Goods $42.0 Factoring facility/term loan Used to redeem all outstanding Series A Preferred Stock Wells Fargo Business Credit Lead Interpharm Developer/Pharmaceuticals $41.5 Revolver Replaces previous $21MM facility JPMorgan Chase Bank Admin Agent Volt Information Services Provider/Staffing Services $40.0 Revolver Participants incl: Lloyds TSB Bank, Mellon Bank, Wells Fargo & Bank of America Capstone Business Credit Lead Whaling Manuracturer/Uniforms $33.5 $20MM Factoring/$13.5MM Purchase Order/Trade Finance Used to finance production with suppliers worldwide GMAC Commercial Finance Lead Procycle, Inc. Manufactuer/Bicycles $30.0 Revolver Initial drawdown of $25MM Medical Capital Lead Lavipharm Provider/Pharmaceuticals $30.0 Revolver Financing is a mezzanine for developed products GMAC Commercial Finance Lead PCL Packaging Corporation Producer/Plastic Bags $29.0 Revolver   LaSalle Business Credit Lead O'Sullivan Films Manufacturer/Polymers $28.0 Revolver Used as acquisition financing CapitalSource Business Credit Services Lead RCR Plumbing Contractor/Plumbing Services $27.0 Revolver Used for working capital needs Monroe Capital Lead Berkshire Blanket Holdings, Inc. Producer/Blankets $26.5 Term Loan Used in conjunction with $25MM revolver from Wachovia Capital Finance Merrill Lynch Capital Sole Lender Superior International, Inc. Manufacturer/Playground Equipment $25.0 Revolver Supports recapitalization Wells Fargo Century Lead Everlast Worldwide Manufacturer/Sporting Apparel $25.0 Term Loan Facility is secured by all tangible and intangible assets of the company Bank of Nova Scotia Lead HudBay Minerals, Inc. Miner/Minerals $25.0 Revolver Facility can be increased to $50MM Bank of America Lead Cbeyond Communications Provider/Communications Services $25.0 Revolver Used for working capital needs GE Commercial Distribution Finance Lead Nexus IS, Inc. Provider/VoIP Services $25.0 Revolver Used for working capital needs Comerica Bank Lead TriNet Provider/Human Resources Outsourcing $25.0 Revolver Used for working capital needs CapitalSource, Business Credit Services Lead LINQ Industrial Fabrics, Inc. Supplier/Fabrics $23.6 Revolver Used to refinance existing debt Bank of America Business Capital Lead Charleston Hoisery Inc. Manufacture/Socks $23.0 Revolver/Term Loan Bank of America will also provide letters of credit Sovereign Bank Lead Industrial Renaissance Private Equity Group $20.0 Revolver Used for acquisition of BiFlex Intimates Group Guaranty Business Credit Lead United Polychem, Inc. Distributor/Commodity Resins $20.0 Revolver Used to refinance existing debt Harris Nesbitt Lead Prospect Energy Corporation Provider/Energy Services $20.0 Revolver Bank of Montreal acted as admin agent GMAC Retail Finance Group Lead SAAN Stores, Ltd. Retailer/Clothing & Footwear $20.0 Revolver Three-year term; replaces prior GMAC DIP Bank of America Business Capital Lead Quality Financial, Inc. Buyer/Auto Installment Sales Contracts $20.0 Revolver BofA will also provide cash management products & services GE Capital/Oxford Financial Lead Favrille, Inc. Developer/Cancer Treatments $20.0 Revolver Facility will be used to fund additional capital expenditures GE Energy Financial Services Lead Solar Integrated Technologies Inc. Provider/Roof Building Services $20.0 Revolver Five-year term CapitalSource, Business Credit Services Lead Tri-State Delivery, Inc. Provider/Truckload Transportation $19.2 Revolver Used to refinance existing debt Laurus Master Fund Lead Small World Kids, Inc. Distributor/Children's Products $18.5 $16.5MM Revolver/$2MM Term Loan   Bank of America Lead PBiz, Inc. Provider/Technology Solutions $18.0 Revolver Replaces company's existing credit facility Wachovia Bank Lead Think Partnership, Inc. Provider/Marketing Solutions $17.5 $15MM Revolver/$2.5MM Term Loan Used for acquisition of Morex Marketing Group, among other things Fifth Third Bank Lead CECO Environment Corp. Provider/Air Pollution Control Systems $16.1 $13MM Revolver/$3.1MM Term Loan One-year term NewStar Financial Lead Tensator Group Limited Supplier/Electronic Technology Services $15.3 $6MM Revolver/$9.3MM Term Loan Supports acquisition of Lawrence Metal Products GMAC Commercial Finance Lead Manchester Furniture, Inc. Manufacturer/Furniture $15.0 Revolver Replaces Manchester's current line CapitalSource Business Credit Services Lead The CGI Group America Provider/Print Solutions $13.5 $5.5MM Revolver/$8MM Term Loan Used for acquisition of ADP Graphic Communications CapitalSource Finance Lead Laurel Health Care Management Operator/Long-Term Care Facilities $12.5 Revolver Financing used to lease skilled nursing facilities NewStar Financial Sole Lender Hampshire Equity Partners Private Equity Firm $11.5 $1.5MM Revolver/$10MM Term Loan Supports acquisition of U.S. Block Windows CapitalSource Business Credit Services Lead Teltronics Manufacturer/VoIP Services $11.0 $8MM Revolver/$3MM term Loan Used to refinance existing debt Bank of America Lead Point.360 Provider/Media Management Services $10.0 Revolver Two-year term CapitalSource Business Credit Services Lead UNC Provider/Telecommunications Services $10.0 Revolver Refinances existing debt Hilco Financial Lead The Steak-Umm Company, Inc. Producer/Frozen Foods $10.0 Bridge Loan In conjunction with company's recent restructure GE Capital Lead Point.360 Provider/Media Management Services $10.0 Revolver Five-year term Guaranty Business Credit Lead High End Systems, Inc. Manufacturer/Lighting Components $9.0 Revolver   CapitalSource Business Credit Services Lead AMPAM Parks Mechanical, Inc. Contractor/Plumbing Services $9.0 Revolver Used for ongoing working capital needs Bridge Healthcare Finance/Bridge Opportunity Finance Co-Leads DW Healthcare Partners Provider/Healthcare Products $9.0 $2MM Revolver/$7MM Term Loan Used for acquisition of Hill Top Research Ritchie Technology and Life Science Finance Lead SemiSouth Laboratories, Inc. Developer/Electronic Materials $8.0 Revolver Used to fund receivable growth Sovereign Bank Lead Pecora Corporation Manufacturer/Caulk Products $7.8 Revolver/Term Loan Refinances existing debt Marquette Business Credit Lead Lucky Lady Distributor/Fuel Products $7.3 Revolver Bridge Opportunity Finance Co-Leads ITP-CICO Pacific, LLC Distributor/Paper Products $7.0 $6MM Revolver/$1MM Term Loan Used for acquisition of CICO Enterprises Guaranty Business Credit Lead Fred Hill Materials, Inc. Suppliers/Sand, Gravel & Concrete Products $6.8 Revolver/Term Loan Refinances existing loans CapitalSource Business Credit Services Lead Sunset Holdings International Ltd. Provider/Acquisition Services $6.5 Revolver Used for acquisition of US Mills United Private Equity Lead China Digital Communiation Group Manufacturer/Battery Components $6.0 Revolver Three-year term; used for M&A activities Guaranty Business Credit Lead Linder's Furniture, Inc. Retailer/Home Furniture $6.0 Revolver Proceeds used for acquisition of Home Furnishings, Inc. Healthcare Finance Group Lead Transcend Services, Inc. Provider/Transcription Services $5.6 Revolver Replaces company's previous $2MM facility with Bank of Americam Mercantile Bank & Trust Company Lead Avatech Solutions Provider/Design & Engineering Solutions $5.0 Revolver Replaces existing $3MM line of credit with K Bank Guaranty Business Credit Corporation Lead NewBasis West, LLC Manufacturer/Storage Containers $4.5 Revolver/Term Loan Five-year term MMV Financial Lead Decision Dynamics Technology Provider/Specialty Finance Services $4.0 Revolver Used for working capital needs Marquette Business Credit Lead American Walkway Covers LLC Manufacturer/Aluminum Walkway Covers $3.5 Revolver Used for general working purposes Hercules Technology Growth Capital Lead Ping Indentity Corporation Provider/Federated Identity Solutions $3.0 Revolver Marquette Business Credit Lead International Global Metals Processor/Recyclable Metals $3.0 Revolver Used for working capital needs Guaranty Business Credit Lead Schuster Flexible Packaging & ARBRES, Inc. Provider/Packaging Services $2.7 Revolver/Term Loan Used to finance stock purchase Marquette Business Credit Lead Barker Air & Hydraulics Distributor/Power Parts $2.5 Revolver   Hercules Technology Growth Capital Lead HighRoads, Inc. Provider/Benefits Lifecycle Management $2.5 Revolver Used for general working purposes Marquette Business Credit Lead Boast, Inc. Manufacturer/Sports Apparel $2.4 Revolver/Term Loan   MidCap Lead Universal Industrial Supply Distributor/Safety Products $1.5 Revolver Provides additional working capital Venture Bank Lead Kuhlman Company, Inc. Retailer/Apparel $1.0 Revolver Used for working capital purposes Silicon Valley Bank Lead CallCommand LLC Provider/Communication Solutions $1.0 Revolver Two-year term MidCap Business Credit Lead AES Interconnects Provider/Electrical Components $0.8 Revolver Provides additional working capital * Deal Size in Millions To have your company's transactions listed on our Notable Transactions Chart and included in abfjournal's Daily News Headlines, contact Stuart Papavassiliou at sppapa@abfjournal.com or 610.293.1300 x124