SSG has substantial experience selling both profitable companies with balance sheet issues as well as those in an operational turnaround mode. We have successfully completed Section 363 bankruptcy sales, Article 9 sales outside of bankruptcy court, general workout sales, and the sale of debt securities. SSG's objective in either a sale or merger is to maximize value for our clients and their stakeholders, including secured lenders, unsecured creditors, and employees.

In Chapter 11 settings, SSG has sold companies through a Section 363 sale process and through plans of reorganization. Some select sales conducted in Chapter 11 settings were completed in as little as 30 days from the date SSG was retained to the day the sale was consummated.

SSG's in-depth knowledge of the sale process allows us to serve as a "voice of reason" in complex and contentious transactions. We understand the potentially conflicting goals and objectives of the different stakeholders in a workout situation including:

• Management
• Ownership
• Secured and Unsecured Creditors
• Customers, Employees/Unions, Landlords
• Government Agencies, including EPA, the Department of Labor and ERISA related agencies, tax agencies

In uncertain and challenging economic conditions, our in-depth experience and knowledge base allow us to maximize enterprise value for businesses across a wide range of industries and across a wide spectrum of situations.