Friday, February 18, 2011
Today's Equipment Leasing Headlines
Pictures from the Past 1977
######## surrounding the article denotes it is a “press release” and was not written by Leasing News nor information verified, but from the source noted. When an article is signed by the writer, it is considered a “by line.” It reflects the opinion and research of the writer. It is considered “bias” as it is the writer’s viewpoint.
Pictures from the Past 1977
Jim Kalinski/Kit Menkin
James J. “Jim” Kalinski, General Partner,
Classified Ads---Sales Manager
(These ads are “free” to those seeking employment
Free Posting for those seeking employment in Leasing:
All “free” categories “job wanted” ads:
(This ad is a “trade” for the writing of this column. Opinions
Bulletin Board Complaint
The complaint regarding the return of $3,820 deposit dated May 27, 2010 along with a copy of the Financing Proposal and emails was presented to Todd Clark, principal of iFinancial regarding an 84 month proposal for $191,000 for a conveyor oven. He wanted to look into it, although emails showed he was involved. After seven days of emails and telephone calls, he emailed back:
“This customer had gone to another company after we had received a signed proposal. The proposal states ‘In the event that the lease fails to commence through no fault of the Lessor the deposit will be earned”. We performed according to our agreement and the customer did not. Therefore, the deposit is earned.”
Again, copies of emails were mailed to him, stating this is a second chance to review the situation.
“Thanks for the second chance, but it is not needed. We are keeping our position and holding to our agreement”
This is part of what was sent to him, as there are other documents, but for the sake of space, have chosen on a few of the email exchange:
To Leasing News from:
Attached is a scanned set of the “contract” & check, and a few emails that may be helpful.
There are more emails, let me know if you are interested in specific content of other emails.
“In essence this is the timeline:
“We applied on or about May 18, 2010
They sent email on June 7 2010, saying ‘they had a change in underwriters’ and we now needed to ‘get re-approved’
They came back with lease options that were at much higher interest rates and shorter terms
We decided against going with the new proposals
The chase began for our refund.”
From: David Harris [firstname.lastname@example.org]
Linda / Mike,
If for some reason they do not, I do have another option for you that might be attractive. I may be able to get this funded as “Corp Only,” meaning no personal guarantees from any of the owners, and there are other options available if needed. More on that later today, I will be in touch in a few hours once we know if this is moving forward as planned.
There are several emails back and forth, but this is the new proposal
From: David Harris [mailto:email@example.com]
1) Standard Lease
A Fair Market Value / 10 PUT is available at a lower payment, but a residual would be due at the end of term.
2) Corporate Only
This option requires no personal guarantees; the only requirement is the signor be an officer of the company.
A Fair Market Value / 10 PUT is available at a lower payment, but a residual would be due at the end of term.
Unfortunately, the landscape is bleak for a 72 or 84 month term. The previous bank was one of the few who would offer that. We have previewed with the other institutions that offer 72 and 84 month terms and they have declined the request for various reasons: current cash flow, debt service ratios, light liquidity, historical cash flow etc.
Let me know your thoughts and I will get the ball rolling asap.
Response finds the new proposal not acceptable:
From: Linda Grundtner [mailto:firstname.lastname@example.org]
“These terms and interest rates are not acceptable.
“Please provide an option that matches the agreed upon term and interest rate in our executed contract (84 months term and approximately 8.4% interest rate.).
“This contract has been in force since May 27th and the deposit/first payment for the contract was cashed by iFinancial on June 1st.”
Response, again stating cannot make the terms
From: David Harris [email@example.com]
Due to that bank getting out of this industry, we have had many calls trying to pick up our transactions that were with that institution. We may also get something there, however, what I sent you earlier is what is on the table at this moment and what 2 institutions were willing to provide. Those were the only 2 out of about 10 that felt comfortable and those were the terms we were given. We will touch base tomorrow and see where everything stands.
There are numerous emails from Dave Harris
From: David Harris [mailto:firstname.lastname@example.org]
May 26, 2010 Proposal to Precision Coatings:
(in all of these, click to make larger)
Bank pulled the transaction:
Rejection of new Proposal:
Spoke with Todd Clark, October 5, 2010:
US-Capital Joins “Broker/Lessor List ‘A’ “
A - City Business License | B- State License | C - Certified Leasing Professional | D - State(s) sales/use tax license |E - Named as "lessor" on 50% or more of lease contract signed. |
Note the great web site, especially for a small company:
Full List “A”
Aggregate Funding Sources
There were over 25 in this category in 2001, when it was started.
Govlease qualifies, but is basically only for governmental entities with qualified lenders in an online, sealed-bid environment.
Top eLeasing companies as ranked by employees and volume
Leasing Industry Help Wanted
Please see our Job Wanted section for possible new employees.
Fred Crivlare has joined LEAF Commercial Capital, Philadelphia, Pennsylvania as regional sales manager for the Midwest territory. Prior he was Regional Manager, Balboa Capital (January 2010-January 2011), Regional Sales Manager, Key Equipment Finance (January 203-August, 2009), Branch Sales Manager Popular Leasing (March 2002-December-2002), District Sales Manager Wells Fargo Financial Leasing / Conseco / GreenTree / Finova Capital / Bell Atlantic TriCon Leasing (January, 1991-March, 2002), Branch Sales Manager, Modern Business Systems, Alco Standard Corporation-Ikon (September, 1988-September, 1991). He has a University of Northern Colorado Bachelor of Science Degree in Marketing.
Richard D. Gumbrecht as Chief Growth Officer, a newly created senior leadership position, EverBank Commercial Finance, Inc., Parsippany, New Jersey. He was Chief Marketing and Operations Officer, EverBank Commercial Finance (February, 2010-December, 2010), Chief Marketing and Operations Officer, Tygris Commercial Finance (May 2008-February, 2010), Co-Founder, Chief Originations Officer, US Express Leasing (March, 2004-May, 2008), Owner, Principal, Aternus Partners (March, 3002-February 2004), Chief Marketing Officer, GE Capital Vendor Financial services(January, 2000-February, 2003), General Manager, diversified Industries Group, GE Capital Vendor Finical services (September, 1997-Decmber, 200), General Manager, Electronics Financial services, GE Capital, Commercial Equipment Finance (June, 1992-August, 1997).
He has a MBA, Strategy and General Manager, Summa Cum Laud, Adelphi University, and BBA, marketing, Cum Laud, Hofstra University. He is also a Director of the Commercial Finance Association. He also is a Trustee of the Equipment Leasing and Finance Foundation and serves as chair of its Research Committee.
Kathy Havlik has been promoted to associate leasing manager at Key Equipment Finance, Superior, Colorado. She will focus on the business banking segment and clients with revenues up to $100 million in the Hudson Valley, Greater New York City and Northern New Jersey regions. She joined Key Equipment Finance in 2008 as a Sales ACT (Accelerated Career Track) program participant, which led to a position in 2010 as a regional sales associate for the company. She has a Business Administration degree in Finance from the University of Colorado at Boulder-Leeds School of Business.
Lori Maxon was promoted to leasing manager at Key Equipment Finance, Superior, Colorado. She will be responsible for managing leasing transactions for the middle market in Albany, NY and Maine. joined Key Equipment Finance in 1998 and most recently was vice president, commercial leasing services, business banking. Previously, she worked for the company in various capacities, including account manager, inside sales and business banking.
Andrew (Andy) G. Mesches joins the Alta Group, Reno, Nevada as global consultant. Prior to joining Alta, Mesches was executive vice president and chief risk officer at Key Equipment Finance in Superior, Colo., from 1997-2010. Prior he was EVP, Risk Management, KeyCorp Leasing (1995-1997), SVP-Credit and Operations, BancOne Leasing Corp (December, 191-April, 1995), Vice-President US Leasing (1981-1991). He did graduate work in Economics at the State University of New York at Albany and has a BA in Economics form the State University of New York at Buffalo.
James (Jim) R. Renner joins the Alta Group, Reno, Nevada as global consultant. The prior 15 years he was president of Wells Fargo Equipment Finance and its forerunner, Norwest Equipment Finance. During this time, Renner spearheaded the growth of the company’s lease portfolio to $7.5 billion, establishing Wells Fargo as one of the largest bank leasing companies in North America. Before Norwest, he was president of First Bank System Leasing. Earlier in his career, Renner was a commercial lender for First Bank of Minneapolis before launching its de novo leasing operation. His first job in the industry was with Irving Trust Company in New York City.
Renner has been an active member of the Equipment Leasing and Finance Association for three decades, including chairman in 1999 and leadership roles on various committees. He also has held key positions with the ELFA Foundation, including chairman from 2002-04, as well as trustee and national development chairman roles. The Foundation honored him with a special recognition award in 2005. Renner received a B.A. Degree in economics from the University of Minnesota. Listed in Leasing News as one of the "Top 25 Most Influential People Leasing Industry
Paul Weiss, Principal at Panthera Leasing, San Francisco, California. He is chairman, Pacific Rim Partners(April,2008-Present), President/Vice Chairman of Parent, ICON Capital Corp. (August, 1996-December, 2006), EVP, co-founder, Griffin Equity Partners(1991-1996), VP, Pegasus Aviation Finance Company (December, 1987-April, 1991), EVP Investment Bank, Limited Partner (February, 1986-November, 1987), Analyst, Sutro and Company, 1983-1986), Credit Analyst, Crocker Bank (1982-1983). He has a BA in Economics from Connecticut College. He is a member of Silicon Valley Chapter of the Association of Corporate Growth www.acgsv.com, City Club of San Francisco, Keiretsu Forum of San Francisco, Commonwealth Club. Listed in Leasing News as one of the Top 25 Most Influential People Leasing Industry."
The List---January, 2011
Key Equipment Finance/American Express/Sierra Cities/Rockford (01/11) Year-end 2010 lease charge offs $88.1 million; 2009: $106.5 million, 2008: $62.4 million, according o FDIC filings.
LEAF Financial, Philadelphia, Pa. (01/11) LEAF Commercial Credit under way, looks like LEAF Financial in limbo.
Benchmark Financial Group, Aliso Viejo, CA (01/11) Eight Bulletin Board Complaints plus law suits: http://leasingnews.org/archives/Jan2011/1_06.htm#bench_complaint
ACC Capital Corp., Midvale, Utah (01/11) Complaint from GeNESIS Commercial capital non-payment of $48,000, their share of $120,000 residual collected by ACC Capital. Loni Lowder, President-CEO says "One time situation, no comment."
Meet the Leasing News Media Editors
Stuart Papavassiliou, editor, MonitorDaily.com and Lisa Rafter, co-publisher, WorldLeasingNews.com, along with Kit Menkin, editor, LeasingNews.org to appear at “Meet the Leasing News Media” March 18, 2011 at the National Equipment Finance Association (NEFA) Spring Conference in Scottsdale, Arizona. (John Semon, Lessors.com was not available due to a preexisting scheduling conflict.)
Many other highlights including Bruce Winter, of FSG Leasing, who is going to let attendees peek inside his actual financial statements as he charts the progression of his business, now in its 20th consecutive profitable year.
“He’ll talk about 5 things you want to avoid; the 5 best decisions he ever made; and 3 mistakes he made that you don’t have to make,”
NEFA Executive Director Gerry Egan said.” And, he’s backing everything up with actual, real-world numbers. That’s a rare opportunity.
“The key luncheon speaker is Dave Weiner, who is going to preview a report prepared by the Alta Group for the Equipment Leasing and Finance Foundation called "The Place of Independents—2011 “to be given by Dave Weiner. That report will prove to be a critical planning tool as this industry continues to pick up steam.
“I’d like to warn any of your readers interested in our conference, though, to act quickly since the hotel deadline is today.”
Saluting Leasing News Advisory Board Member Dale Davis
The Leasing News Advisory Board does not participate in editorial decisions, meaning reviewing or choosing stories or subjects. Their role is to participate with policy and business advice as well as contribute in discussions on matters brought up by the publisher in a private internal blog.
Dale joined the Leasing News Advisor Board on January 26, 2007.
Dale R. Davis
Dale Davis is the President of Endeavor Financial Services. He has been active in the vehicle and equipment leasing business since 1978.
Dale was the President of the National Vehicle Leasing Association (NVLA) in 2005 - 2006 and currently is active on the board of directors. He was presented with the association’s Lifetime Achievement award in 2007.
Dale is a contributing author to “Foundations of Leasing", an industry publication. He is also active with local community groups and the Make-A-Wish Foundation.
Dale is married and has four children ranging in age from 21 to 7.
Ducks in Eagle School
Anyone who has managed salespeople must admit to making hiring mistakes. At one time or another all of us have found ourselves unable to resist the temptation of hiring the next great sales superstar, even though our intuition made us uneasy, or something in their story just didn’t jibe with reality.
If you continue to rely on “gut checks” in your hiring process, you are likely to make more bad hires than necessary. I once heard someone admonish sales managers: “Don’t send your ducks to eagle school!” It just won’t work. You send the ducks out hunting, they find a rabbit and they make friends with it! You then yell at the ducks, “No, no, no, reread page twenty-one of your hunting manual!”
The same thing happens when you send the wrong salespeople on a hunting expedition for new prospects and you realize that they make friends with potential customers, buying them lunch, treating them to sporting events, and showering them with expensive gifts. In frustration, you yell, “No, no, no, bring in the orders, close the prospects, close the prospects!”
The first step in avoiding hiring mistakes is to recognize some of the myths about sales. A big myth about sales is that a truly superior sales person is equally good in any sales situation. Just because ducks, like eagles, can fly, doesn’t mean they are good candidates for eagle hunting school. It’s the same with salespeople. Just because a salesperson has shown exceptional skills at hunting for new customers doesn’t mean she is a good candidate for managing strategic account relationships.
Another myth about sales is that you can train talent. The truth is talent cannot be trained. You either have the talent to sing like an opera star or you don’t. Practice and training can improve innate talent, but the talent must already exist. The experts tell us that the performance of talented salespeople can be improved by up to 20%.
Let’s look at the numbers. If you can improve someone in the 80th percentile by 20%, they can become a 96th percentile performer. The bad news, unfortunately, is that all the time and money in the world won’t boost a 20th percentile performer past the 25th percentile!
Nearly 45% of all money spent by business on employee training and education is spent on sales. At some point companies will demand a better system for selecting sales candidates whose talents match the job for which they are hired. For many companies this may become their single most important investment to improve market share and profitability. Finally, avoiding bad hires is a true win-win. The company and sales managers win because time and resources aren’t squandered on candidates that just don’t have the talent or the will to succeed in a specific area of sales. The candidates win because they are free to pursue other opportunities more suited to their talents and predispositions.
About the author: Steve Chriest is the founder of Selling UpTM (www.selling-up.com), a sales consulting firm specializing in sales revenue improvement for organizations of all types and sizes in a variety of industries. He is also the author of Selling The E-Suite, The Proven System For Reaching and Selling Senior Executives and Profits and Cash – The Game of Business. He is the past president and founder of a major leasing company. You can reach Steve at email@example.com.
Previous columns: View from the Top
Story Credit Lessors---Up-Dated
These companies specialize in "C" and "D" credits, often new businesses, or businesses where the principal(s) have Beacon score around 600 or previous difficulties; meaning to become comfortable with the credit and financial situation you need to learn the "story" to make a positive decision, often requiring further security, shorter term, or additional guarantors. Many of these companies may also have programs for “A” and “B” rated companies, but their specialty is not being a “cookie cutter” and often require full financial statements and tax returns as well as a “story about the company, its history, goals, circumstances” to fully understand the full financial picture.
To qualify for this list, the company must be a funder (as qualified by Leasing News and on the “Funder List” and not a "Broker/Lessor", along with an acceptable Better Business Bureau Rating and no history of complaints at Leasing News. We reserve the right to not list a company who does not meet these qualifications.
Lovers of humor are in for a treat this weekend, as notable comedies materialize both in theaters (“Cedar Rapids” and “Kaboom!”) as well as in DVD (“Due Date”), along with a pair of critically acclaimed dramas (“Fish Tank” and “Get Low”).
Cedar Rapids (Fox Searchlight Films): Proving that Zach Galifianakis wasn’t the only breakout star in “The Hangover,” Ed Helms gives an inspired performance in this engaging comedy from director Miguel Arteta. Helms plays Tim, a former go-getter who finds himself stuck in his old hometown, selling insurance to cover other people’s dreams while neglecting his own. His naïve worldview is in for a shake-up when he’s assigned to a company convention in Cedar Rapids, Iowa, and becomes friends with Joan (Anne Heche), Zeigler (John C. Reilly) and Wilkes (Isiah Whitlock Jr.), three more experienced salespeople who open his eyes to the world and, maybe, to love, too. Arteta directs the picture with a rowdy and sweet twinkle, helped by hilarious turns by Sigourney Weaver, Stephen Root and Rob Corddry.
Kaboom! (IFC Films): Best known for such frenetic and angst-ridden 1990s teenage pictures as “The Doom Generation,” independent-movie veteran Gregg Araki lightens up with this hypnotic comedy set in one of the craziest universities ever put on celluloid. Smith (Thomas Dekker) is a young film major at College of Creative Arts, a Southern California campus where, as one character puts it, “strange is the new normal.” Hanging out with sarcastic gal pal Stella (Hayley Bennett) and dim-witted roommate Thor (Chris Zylka) while waiting for his 19th birthday, Smith sees his life turned upside down as he gets involved with a mysterious party girl (Juno Temple) and uncovers possible conspiracies. Combining risqué humor with sci-fi paranoia worthy of “Twin Peaks,” Araki’s rollercoaster of a movie remains an unpredictable and invigorating blast of energy.
Due Date (Warner Bros.): Director Todd Phillips ("Old School," "The Hangover") continues his run of popular comedies with this agreeable, fast-paced, gag-filled tale featuring one of the screen's most mismatched recent odd couples. The mismatched partners thrown together in the road are Peter (Robert Downey Jr.), a very nervous father-to-be trying to get to Los Angeles to see his newborn child, and Ethan (Zach Galifianakis), a scatterbrained Hollywood hopeful whose slovenly manner is the polar opposite of Peter's every personality trait. The road trip provides the ideal clothespin line on which Phillips hangs a variety of often rude yet oddly lovable jokes, aided immensely by the harmonizing comedy styles of his two talented stars. Fans of "The Hangover" will find plenty of belly laughs.
Fish Tank (Criterion): For a grittier time at the movies, give this forceful look at adolescence a try. Mia (Katie Jarvis) is a 15-year-old British girl constantly butting heads with the world around her, above all her family. Her arguments with her mother (Kierston Wareing) and sister (Rebecca Griffiths) take a sudden turn when mom’s new boyfriend (Michael Fassbender) moves in with them, and takes an interest in the sullen, combative teenager. Will their volatile friendship help bring the family together, or simply tear it further apart? Writer-director Andrea Arnold follows the characters without judgment or phony sentimentality. It may be rough-going at times, but it gets huge support from a superb cast, including Fassbender (last seen in “Inglourious Basterds”).
Get Low (Sony): Robert Duvall delivers one of his most flavorful performance in this critically acclaimed period drama. Duvall plays Felix Bush, a cantankerous recluse who lives in the Tennessee woods and has, to put it mildly, quirky impulses. In his latest and maybe last bit of eccentricity, he decides to have his funeral while he’s still alive so that he can hear what his friends thought of him. It’s a scheme worthy of Mark Twain, and he sets out to pull it together with the help of his young sidekick (Lucas Black) and the local mortician (Bill Murray). Director Aaron Schneider combines surprising humor with a strong sense of people and land, and the exceptional cast includes Sissy Spacek and Bill Cobbs.
Previous Movie/DVD Reviews:
### Press Release ############################
Deloitte Survey: Only Seven Percent of Companies are Well Prepared
NEW YORK, -- Just seven percent of executives believe their companies are extremely or very prepared to comply with new lease accounting standards proposed by the Financial Accounting Standards Board (FASB), according to a recent Deloitte survey.
As early as June 2011, the new proposed draft standards distributed in August 2010 may be finalized. To comply, lessees (and possibly lessors) would have to fundamentally change how they account for real estate and equipment leasing transactions, providing more extensive financial statement disclosures than ever before. The new standard would effectively eliminate all operating leases and require them to be capitalized on the company's balance sheet. For lessees, it would also replace rent payment expense reporting with interest and amortization expense reporting.
"These changes will have an immense impact on many companies that lease commercial property," said Josh Leonard, a leader in Deloitte's real estate consulting practice. "Beyond the major changes involved, companies need to start looking at their lease portfolios now for adequate lease information, technology capabilities, and resources to implement and monitor the new standard, expected to be final by mid-year 2011."
From a financial perspective, more than 80 percent of respondents believe that the lease accounting standards will place a significant burden on financial reporting for tenants as well as property owners. More than 40 percent of respondents believe the new standards would make it more difficult to obtain financing. In addition, 68 percent of respondents said it would have a material impact on their debt to equity ratio; and, roughly 40 percent thought the new lease standard would lead to shorter term leases.
Only 35 percent of respondents are extremely or very confident in the integrity of their company's lease data needed to comply with the new standard. Further, to accommodate the new standard, major IT investments would likely be needed. One-quarter of respondents said their companies are likely to have to make a major upgrade to their information technology systems, while 20 percent said they are likely to acquire a new system. Among companies with 1,000 or more leases, the need for IT investment was even greater — 39 percent of these respondents expect the new standards will lead to a major technology system upgrade, while 27 percent expect to acquire a new system. In addition, just 21 percent of respondents are extremely or very confident in the capability of their companies' information technology provider to comply.
Half the respondents at companies with 1,000 leases or more expect that implementation would take one year or longer.
"For the real estate industry, the impact of the proposed new lease accounting changes will impact both the balance sheet and tenant strategy and execution. For owners and operators, the big shift will be in what their tenants demand. Shorter term leases may be in high demand along with an increased tenant appetite to forego renting in favor of buying," said Bob O'Brien, vice chairman and real estate services leader for Deloitte LLP. "In addition to changing how they do business, real estate companies are going to have to make changes in how they operate. The proposed new leasing standards will require a re-examination of capital expenditures on new leases, enhanced lease administration and forecasting systems, and careful consideration of the balance sheet and income statement impacts on existing loan covenants. The changes may be sweeping."
About the survey
Certain questions were only asked of the following types of respondents: lessees, lessors and real estate service providers. Note: 24 respondents were from companies that are both service providers and also lessors. Respondents came from companies that manage a range of different sized lease portfolios: less than 100 leases (29 percent); 100 – 999 leases (34 percent); and 1,000 or more leases (32 percent). Respondents represent a variety of industries including real estate (33 percent), retail (20 percent), and financial services (10 percent).
#### Press Release #############################
San Clemente, California -- Adopt-a-Dog
"Ivy is a very sweet 6 year old German Shepherd. She loves play with Big and Little dogs. She walks great on a leash. She is a quiet, mellow girl who just likes to hang out with people or dogs."
Spayed/Neutered • Up-to-date with routine shots • House trained • Primary color: Brown or Chocolate • Coat length: Medium
San Clemente, CA
Adopt-a-Pet by Leasing Co. State/City
Adopt a Pet
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Cowboys Stadium Super Bowl may have missed attendance record by thousands more than thought
Descendant of Packers' first president: Jerry Jones should never host a Super Bowl
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Hambrecht-backed venture seeks to acquire wineries
Bob Trinchero to be inducted into Vintners Hall of Fame
Former White House chef coming to CIA for vintners' induction in Hall of Fame
2011 Restaurant Forecast
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This Day in American History
1571- A group of Spanish Jesuits in the Chesapeake Bay area, led by Fray Batista Segura, were murdered by the Indians they had come six months earlier to convert. The massacre led ultimately to the withdrawal of all Jesuits living in Florida as well. On September 8, 1565, the first white colony in what is now the US was founded At. St. Augstine, FLA, by the Spanish under Pedro Menendez de Aviles. The first Catholic parish was founded by Fr. Don Martin Francisco Lopez de Mendozo Grajales, chaplain of the Spanish expeditionary forces. The first introduction of European livestock such as black cattle, horses, sheep and swine, into America was made by the Spanish in Florida. The Spanish began to settle the area, including fighting all those who had laid claim to the land. On September 20th, Mendendez destroyed Fort Caroline, and massacred most of its inhabitants. He renamed it San Mateo and in the next two years built a strong of Forts to Tampa Bay while looking for a water passage across Florida. The once “peaceful” Indians were either converted to Christianity or tortured and killed by the Spanish on their quest in the New World.
by Carl Sandburg
When Abraham Lincoln was shoveled into the tombs, he forgot the copperheads and the assassin . . . in the dust, in the cool tombs.
And Ulysses Grant lost all thought of con men and Wall Street, cash and collateral turned ashes . . . in the dust, in the cool tombs.
Pocahontas' body, lovely as a poplar, sweet as a red haw in November or a pawpaw in May, did she wonder? Does she remember?. . . in the dust, in the cool tombs?
Take any streetful of people buying clothes and groceries, cheering a hero or throwing confetti and blowing tin horns . . . tell me if the lovers are losers . . . tell me if any get more than the lovers . . . in the dust . . . in the cool tombs.
The object is to insert the numbers in the boxes to satisfy only one condition: each row, column and 3x3 box must contain the digits 1 through 9 exactly once. What could be simpler?
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