FOR IMMEDIATE RELEASE

Garden City, New York; September 15, 2004 — Robert M. Tils, a partner in the Garden City law firm of Moritt Hock Hamroff & Horowitz LLP, will speak at the 21st Annual Eastern Association of Equipment Lessors Seminar Expo on Monday, September 27, 2004 from 8:00 a.m. to 5:00 p.m. at the Marriott at Glenpointe in Teaneck, NJ.

The seminar will focus on a variety of legal topics and issues facing equipment lessors. Mr. Tils will discuss ‘The USA Patriot Act and The Homeland Security Bill: What Leasing Companies Need To Do To Be Compliant.’

Robert M. Tils, a partner in the firm’s Commercial Litigation and Bankruptcy departments concentrates his practice in the representation of many national and local equipment leasing companies, financing institutions and banks, as well as general corporate clients and individuals. Mr. Tils also has extensive experience in complex commercial litigation involving trade secrets, restrictive covenants, non-compete clauses and shareholder disputes and regularly counsels clients in the avoidance of such disputes. In addition, Mr. Tils is a member of and frequent speaker before the Eastern Association of Equipment Lessors and the National Association of Equipment Lease Brokers. He is also a member of the Litigation Section of the American and New York Bar Association, as well as the Commercial Law League. Mr. Tils is admitted to practice in the Federal District Courts of New York and New Jersey, the U.S. Courts of Appeals for the Second and Third Circuits, and the U.S. Supreme Court.