Allcom, Inc. Financial advisory services in connection with the sale of Allcom, Inc. to Sage Technologies, Inc.  Allcom based in Framingham, Massachusetts, is a voice and data network services company.  Sage Technologies is a network services and emergency alerting product company. Central Locating Service, Ltd. Exclusive financial advisor to Central Locating Service, Ltd. in its sale to Asplundh Tree Expert Co.  Central Locating Service, based in Syracuse, New York, is the leading contract locating service company in the United States.  Asplundh is the largest independent utility services company in the United States. Marketing Incentives, Inc. Exclusive financial advisor in connection with the sale of Marketing Incentives, Inc., a national distributor of premiums and promotional items, to Cyrk, Inc. a leading international promotional products company. Tri-Star Industries, Inc. Financial advisor to Tri-Star Industries, Inc. in connection with the acquisition of American Fastener Company, a wholly-owned subsidiary of Elgin Industries, Inc.  Tri-Star Industries is a distributor of fasteners and related maintenance products to industrial companies. USTeleCenters, Inc. Exclusive financial advisor to USTeleCenters, Inc. in its merger with View Tech, Inc.  USTeleCenters markets telecommunications products and services, and is one of the oldest and largest sales agents for the regional Bell operating companies.  View Tech is a video technology products and services company. Work/Family Directions, Inc. Exclusive financial advisor to Work/Family Directions, Inc. in connection with the sale of its global Life/Works® services business to Ceridian Corporation.  Work/Family Directions founded the Work/Life industry in 1983 and has been its chief innovator and leader ever since with the creation of eldercare, childcare and other resources for its clients' employees.  Its Life/Works® division is the acknowledged world leader in work/life consulting, servicing more than 200 clients (including 115 Fortune 500 companies) in the United States, Canada and Europe.  Ceridian Corporation (CEN/NYSE) is an information services company that serves more than 100,000 customers in the human resources arena with a broad array of workplace effectiveness solutions.