Monday, March 26, 2007

Headlines---

Classified Ads---Operations
    GE to purchase Sanyo Credit leasing
        Broker/Lessor List: Alliance Funding Group
UAEL Regional Meeting--- by Mohammed Ahsan
    Two UAEL regional meetings in May/one in June
        Legal Practice Area Series,Today, 12:30pm,Chicago
Top Stories---March 19-23
    Cartoon----
        Identity Theft---What to do
    Classified Ads—Help Wanted
The most thorough “book” on Leasing
    Leasing 102 by Mr. Terry Winders, CLP
    Proposals—Lessee Viewpoint
        Leasing in China Forum April 19-20 in Beijing
David Gilbert and Dan Feder get USC Award
    General Electric to become the world's banker?
        News Briefs---
Sports Briefs---
    "Gimme that Wine"
        Calendar Events
Snapple Real Facts
    Today's Top Event in History
        This Day in American History
Spring Poem
    SuDoku
        Daily Puzzle

######## surrounding the article denotes it is a “press release”

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Classified Ads---Operations

Orange County, CA
Operations/Credit Manager with 15 Years Experience, Middle & Large Ticket, initiated policies for Patriot Act and Sarbanes Oxley, Team Motivator.
E-mail: equiplender@aol.com

East Windsor, NJ
Skilled Manager in credit, collections, training, documentation, policy and procedure, lease and finance operations. Get results and keep the customer coming back.
Email: rgmorrill@comcast.net

New York, NY
10+ years in equipment leasing/secured lending. Skilled in management & training, documentation, policy and procedure development & implementation, portfolio reporting. Strong work ethic.
Email: dln1031@nyc.rr.com

Wayne, NJ
20+ heavily experienced collection/recovery VP looking to improve someone's bottom line. Proven, verifiable track record. Knowledge of all types of portfolio. Will relocate
Email: cmate@nac.net

These job-wanted ads are free. We also recommend to both those seeking a position and those searching for a new hire to also go to other e-mail posting sites:
http://www.leasingnews.org/Classified/Jwanted/Jwanted.htm

In addition, those seeking employment should go to the human resource departments on company web sites for funders, captive lessors, and perhaps “broker-lessors.”

To place a free “job wanted” ad here, please go to:
http://www.leasingnews.org/Classified/Jwanted/Jwanted-post.htm
a full listing of all “job wanted” ads, please go to:
http://www.leasingnews.org/Classified/Hwanted/Hwanted-post.htm

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GE to purchase Sanyo Credit leasing

Last year Sanyo Credit reported leasing revenues of $284 million with of an operating profit of $98 million. General Electric said it agreed to buy the leasing division of Sanyo Electric for $1.15 billion cash. Maker of the deal was Goldman Sachs, who GE says will make $366 million on the sale.

In their press release, they stated, "Sanyo Electric Credit Co., Ltd., a small ticket leasing and specialty loan business that focuses on office and IT equipment and industry-specific loans throughout Japan. Sanyo Electric Credit complements GE Commercial Finance's existing strength in medium and large ticket leasing and loans, via its GE Capital Leasing Corporation."

The chairwoman of Sanyo Electric resigned last Monday “for personal reasons,” although Japanese newspapers report the reason is most likely due to an alleged accounting scandal.

GE will buy the 33 percent stake held by Goldman Sachs Group Inc., which bailed out Sanyo Electric, a consumer-electronics maker, 12 months ago.

Most likely the Sanyo leasing division will be absorbed into the
GE Finance Group as previous acquisitions have disappeared, too.

"Sanyo Electric Credit will be a valuable addition to what we can provide business customers at all levels," said John Flannery, president and chief executive of GE Commercial Finance Asia. "It significantly enhances the breadth and depth of our financial services to all kinds of Japanese businesses."

"Strengthening our position in Japan, one of the world's most important commercial markets, is a strategic priority for GE," Flannery noted. "We've actively expanded our investments and alliances in Japanese commercial finance since we started with GE Capital Leasing in 1999. GE has a 100 year history of doing business in Japan, and this represents a very important development."

GE's commercial finance division, which includes its leasing operations, reported annual sales of more than $8.5 billion.

“About GE Commercial Finance

“GE Commercial Finance is the business-to-business finance unit of General Electric. With deep industry expertise and lending, leasing and financing services of every kind, GE Commercial Finance plays a key role in helping its customers grow. Conducting business in 35 countries, GE Commercial Finance has assets of over US$230 billion and is headquartered in Norwalk, Connecticut, USA. For more information, visit the web site at www.gecommercialfinance.com

“About GE

“GE (NYSE: GE - News) is Imagination at Work -- a diversified technology, media and financial services company focused on solving some of the world's toughest problems. With products and services ranging from aircraft engines, power generation, water processing and security technology to medical imaging, business and consumer financing, media content and advanced materials, GE serves customers in more than 100 countries and employs more than 300,000 people worldwide. It has operated in Japan for more than 100 years and employs around 8,000 people. For more information, visit the company's web site at www.ge.com.”

GE Press Release

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Broker/Lessor List up-dated: Alliance Funding Group

This company now occupies several floors in a very competitive geographic area for employees and sales personnel. Larry Masani has grown this company into one of the largest operations as a
“broker/lessor” in the United States. A visit to the web site is a good indication that they want business. One of the most competitive and envious leasing companies in Orange County. They get the deals done!!! www.alliancefunds.com

"Broker/Lessor" List

Third Column: YES - Year Company Started | YELB - Years in equipment Leasing Business

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. |

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UAEL Regional Meeting--- by Mohammed Ahsan

The Costa Mesa UAEL Southern California Roundtable Event went fine. Had about 40 attendees. I was busy with my table on “How to Put Together a Winning Submission Package”. We had a very open discussion on the challenges we face to put together the deals. We talked about commercial transactions on both good credit and non- bankable credit. We shared our experiences and try to come up with reasonable solutions.

Other roundtable discussions was “ Trade Show Marketing” by Ken Goodman on show selection, working the floras attendee, pre and post show actions, vendor relations and joint promos etc.

Andrea Woolf, Business Coach talked about plan to succeed, setting clear goals and being enthusiastic and unstoppable.

Another panel discussion was on “Training Your Sales Team” to discuss on making commitment to your professional life and to your company, understanding the sales quotas, what does it take to make it in this business etc.

Experian had an open forum to ask questions on their products / services.

Overall in my opinion, the flow went fine. We had more attendees in the past.

We will have our next event in Southern CA which is scheduled on 9/12/07 in LA. One of the local bank- Promerica Bank will host us for the next event in down town Los Angeles.

Mohammed Ahsan
mahsan@quailcap.com
Quail Capital
2310 W. Victory Blvd.
Burbank, CA 91506
(818) 843-8686 x23 Fax (818) 843-3767

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Two UAEL regional meetings in May and one in June

Leasing Association Events-Meetings Open to All

UAEL Midwest Area Event

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UAEL South Atlantic Area
North Florida Networking Regional

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UAEL North Western Area Event

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Top Stories---March 19-23

Here are the top ten stories most "opened" by readers last week:

(1) Balboa Capital takes on Marlin Leasing
http://www.leasingnews.org/archives/March%202007/03-21-07.htm#BvM

(2) Rick Wolfert responds to leaving CIT
http://www.leasingnews.org/archives/March%202007/03-19-07.htm#cit

(3) Sales makes it Happen---by Linda P. Kester
“How to Lure back Vendors”
http://www.leasingnews.org/archives/March%202007/03-21-07.htm#sales

(4) “To Tell the Truth” by Barry S. Marks, esq
“Is there an EFA in your future?”
http://www.leasingnews.org/archives/March%202007/03-23-07.htm#truth

(5) Leasing 102-by Mr. Terry Winders, CLP
“Equipment Description”
http://www.leasingnews.org/archives/March%202007/03-19-07.htm#102

(6) Cartoon—Friendliest Bank in Town
http://www.leasingnews.org/archives/March%202007/03-19-07.htm#toon

(7) Bank of the West Expands Back Office Operation
http://www.leasingnews.org/archives/March%202007/03-21-07.htm#bow

(8) Kenneth A. Turner Sr. VP Sales, Key Equip
http://www.leasingnews.org/archives/March%202007/03-19-07.htm#key

(9) Fed Faulted For Inaction on Mortgages
http://www.washingtonpost.com/wp-dyn/content/article/2007/03/22/AR2007032201973.html

(10) Funder List up-dated: Sterling Leasing, New York
http://www.leasingnews.org/archives/March%202007/03-21-07.htm#fund

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Identity Theft---What to do

Instead of waiting for evidence of identity theft, there are some immediate steps to take.

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Leasing Industry Help Wanted

Account Executive

Account Executives Boston, Cleveland, Detroit, St. Louis, SF Bay Area Top position to work with CFOs, CIOs, CEOs and other high-level executives. 7+ years equipment leasing exp. Resume/indicating you saw ad in Leasing News to: US_DFS_Staffing@dell.com About the Company: We're the exclusive provider of leasing and finance services for Dell technology systems worldwide. At Dell Financial Services our mission is to deliver financing solutions that enable and enrich the Dell Customer experience.

www.dell.com

Assistant Manager

Assistant Manager San Francisco, California Excellent opportunity to work with growing equipment leasing bank division, excellent reputation. Click here for more information.

First Republic Bank has offices in the San Francisco Bay Area, throughout California, and in Portland, Seattle, Las Vegas, Boston and New York.

Credit Analyst

Credit Analyst Irvine, California Southern California candidates only--Minimum two years experience with leasing credits, $40-$45K base depending on experience. Call or e-mail: Pamela Stuber 800-234-0136 ext. 243 pstuber@nationwidefunding.com About Us: As a leader in equipment financing we have created funding partnerships with a wide variety of financial institutions and specialized credit facilities. This diversity allows us to be a complete funding partner for your business.

www.nationwidefunding.com

Sales Regional Office

Financial Funding Services, LLC

Sales/Regional Office Generous Compensation with above average industry commission splits/unlimited income potential, six figures plus and nationwide financing for A – D credit. Click here for more info.

www.willamette-financial.com

Small Ticket Specialists

Three Small Ticket Specialists Ft. Lauderdale, FL, Nashville, TN, and Richmond, VA. Click here for more information.

www.suntrust.com

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The most thorough “book” on Leasing

Equipment Leasing   Barry A. Dubin and Jeffrey J. Wong (1943-2001) Price: $605.00 Publisher: Matthew Bender Format: 3 Volumes; Looseleaf; updated with revisions. ISBN: 0820518662 Add to Cart  Print Product Information   Description Everything You Need To Structure A Transaction Involving An Equipment Lease. In-Depth Coverage Of Vital Topics. This powerful one-stop guide to equipment leasing thoroughly analyzes and discusses Article 2A of the UCC, financing, regulatory, state, local and federal taxation, accounting, litigation, insurance and bankruptcy issues. In addition, all essential types of leases, such as leveraged, operating, cross-border, consumer, finance, merchant and true leases, as well as specific industry leasing, including ship/vessels, railroads, satellites, computers, aircraft and more, are covered. Insights From More Than Fifty Experts. More than fifty of the nation's most prominent equipment leasing experts have brought their collective knowledge to this treatise, making it the most authoritative treatise on equipment leasing available today. All the chapters are coordinated and consistent in their style and depth of treatment. The material is clear and easy to understand--useful for both the seasoned practitioner as well as newcomers to the field. At last, here is an amazingly comprehensive treatment of the legal and business issues relating to the leasing and other commercial financing of equipment! This invaluable three-volume set will provide you with all the material you'll need when structuring a transaction involving an equipment lease. You'll also get indispensable practical guidance on litigation strategy and tactics. Important topics covered include: Lease vs. purchase or borrow decisions Lease securitizations Mergers and acquisitions, portfolio purchase, and vendor programs Article 2A of the Uniform Commercial Code Default and Remedies Fraud UNIDROIT Convention on International Financial Leasing Federal, state, and local taxation Environmental regulation and liability Warranties First published in 1995. 3 Volumes; Looseleaf; updated with revisions.   INDIVIDUAL VOLUMES Add Selected Volumes to Cart  TITLE (Click to Review) PRICE SELECT TITLES & QUANTITY About the author Dubin, Barry A. Wong, Jeffrey J. (1943-2001)

$605, plus shipping, handling, sales tax. Yearly up-dates available

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Leasing 102

by Mr. Terry Winders, CLP

Mr. Terry Winders has been a teacher, consultant, expert witness for the leasing industry for thirty years and can be reached at leaseconsulting@msn.com or 502-327-8666.
He invites your questions and queries.

Proposals—Lessee Viewpoint

I once was asked by a lessee, “what should I ask for in a lease proposal” so I responded by creating a list of items that should be included. Most lessees do not go to this length to request a proposal from a leasing company but it could be a check list for you prior to preparing one….But remember this list is from the lessee’s point of view:

1) Name of Lessor
2) Complete description of Equipment
3) Estimated equipment cost
4) Identification of intended “use” of equipment
5) Request correct accounting treatment (classification) by offering your incremental borrowing rate (average cost of money under like circumstances).
a) Capital lease a, b (depreciation over equipment useful life plus interest expense)
b) Capital lease c, d (depreciation over lease term plus interest expense))
c) Operating lease (no depreciation only rent expense)
6) Request Tax or non Tax Approach
7) Lease payments in dollars as well as in payment factors
8) Terms that match your term of use
9) Term that ends in correct month of the year
10) Terms that offset maintenance costs or down time.
11) Lease payments that match your seasonal cash flow or revenue projections
12) In production equipment request rent delay until equipment productive
13) Rentals in dollars as well as percentages
14) Estimated closing/commencement date
15) Sales tax and property tax requirements
16) Income tax and legal indemnity requirement
17) Insurance requirements for physical damage and general liability
18) Maintenance requirements
19) Notice of intent on termination options
20) End of the Lease options
21) Ability to trade up
22) Define return conditions at termination
23) Return location
24) Proposal termination date

In addition things to ask about that may only show up in the documentation:

1) Term of lease including termination date: Some proposals come with
    additional months required if you do not select the correct “End” of the Lease
    option.
2) If the purchase option is for the Fair Market Value, what arbitration procedures
    are included?
3) Request Stipulated Loss schedules to compare early termination fees from each
    leasing company
4) Purchase options stated in dollars instead of percentages.
5) Renewal terms that are not bargains; to place the true lease nature of your
    lease in jeopardy as regards the 80% useful life test.
6) Return requirements that allow the Lessor to require you to return the
    equipment anywhere in the Continental United States.
7) Look for burdensome return conditions
8) Stated Rate reflected in actual lease payments as per Advance Vs. Arrears payments.
9) Look for interim payments not included in stated rate
10) Security deposits that increase the rate instead of reducing payments.
11) Additional fees for tax (property tax) compliance.
12) Add up all fees and see effect on rate
13) End of Lease notice periods, lack of notice may require 3 to 6 month
    extension of lease payments
14) Structured renewals instead of termination
15) Service maintenance contract requirements
16) Understand non-cancelability
17) Understand “ Net Lease” concept
18) High Late charges with short or no grace periods
19) Return fees required if not purchased
20) Who pays legal costs (restrict total)
21) Ask for total fee requirements at lease closing

All of these subjects should be covered with the lessee to place create a good understanding of what each proposal is asking for so the lessee is not blinded by uncompleted presentations.

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Leasing in China Forum April 19-20 in Beijing

To Highlight Risks, Rewards of Chinese Leasing Market

A new event, the Leasing in China Forum April 19-20 in Beijing, could help foreign-based lessors to understand the risks and opportunities of entering the Chinese leasing market, according to experts with The Alta Group, a global consultancy serving the worldwide leasing industry.

“Foreign lessors will develop a greater understanding of China’s new leasing law and regulations by hearing directly from Chinese authorities. They will learn strategies for launching and expanding Chinese leasing operations from companies that are navigating the market successfully. Just as importantly they will also learn of the personal experiences of the practitioners in the market,” says Derek Soper, the European Chairman of Alta.

“The timing of the conference couldn’t be better,” notes Jon Fales, an Alta principal based in the US. “There are an estimated 50 foreign-based companies involved in the Chinese leasing market today, but these numbers could grow significantly in the coming year. China’s new leasing law is encouraging even greater interest from foreign lessors.”

Fales and Soper will each chair one day of the two-day conference. Alta Principals Alan Leesmith from the UK and Don Chan from China will also be among the presenters. The Alta Group has an active presence in the Chinese market, having established an office in Beijing three years ago and provided “on the ground” advice to lessors ever since. Alta’s prime purpose in establishing a Chinese presence was to offer a platform that enables Western lessors to provide support, in their own names, to vendor clients in the Chinese market, without lessors needing to undertake the full costs and risks of establishing their own Chinese companies.

Alta is an official partner for the conference, which is being organized by BSM. The conference has attracted the endorsement of leasing associations including AELA (Australia), BDL (Germany), ASSILEA (Italy), FLA (UK), and BAL (Bulgaria), plus the European Union Chamber of Commerce.

The conference will be held at the Peninsula Hotel in Beijing. For more details, please contact either Derek Soper dsoper@thealtagroup.com, Alan Leesmith aleesmith@thealtagroup.com, or Jon Fales jfales@thealtagroup.com.

The full conference program is posted in the events section of www.thealtagroup.com

[headlines]

### Press Release ###########################

Five Point Capital Co-founders David Gilbert and Dan Feder Honored with Alumni Entrepreneur of the Year Award from Lloyd Greif Center for Entrepreneurial Studies At the USC Marshall School of Business

Dave Gilbert Co-CEO

Dan Feder, Co-CEO

SAN DIEGO San Diego-based equipment leasing firm Five Point Capital co-founders, Dave Gilbert and Dan Feder, received the prestigious Alumni Entrepreneur of the Year Award 2007 from the USC Marshall School of Business’ Lloyd Greif Center for Entrepreneurial Studies. The presentation was made during the Center’s Annual Network Day on March 3. Co-CEOs David Gilbert and Dan Feder received their B.S. degrees in Business Administration with emphasis in Entrepreneurship from University of Southern California in 1998. In 1999 the two USC graduates founded Five Point Capital under the principle that “leasing can help any company grow.” Five Point ranked No. 82 on the 2006 Inc.500 America’s Fastest Growing Private Companies with three-year growth of 944.7%.

The Lloyd Greif Center for Entrepreneurial Studies is among the nation's leaders in entrepreneurship education and research. Its faculty -- a diverse mix of academics and entrepreneur practitioners -- together offer undergraduate and graduate programs designed to help students acquire the tools, develop the skills, and cultivate the mindset central to organizing, launching, and managing successful new ventures. Gilbert and Feder join the ranks of previous award recipients such as Chris DeWolfe of Myspace.com 2006, Torin Pavia of Arbitech 2005, and Marc Benioff of Salesforce.com 2004. The Greif Center has been labeled "one of the best entrepreneurship programs" in the country by Business Week and has been ranked among the best by U.S. News and World Report.

The Greif Center Annual Networking Day brings USC alumni back for a day of interaction with some of the school’s most successful entrepreneurs. This year’s event included an open forum for alumni updates, a panel of Trojan entrepreneurs and a keynote address by Five Point Capital co-founders Gilbert and Feder. “There are many reasons why the Entrepreneur Program is proud of your accomplishments, but the one that will always resonate with me is your vision for Five Point Capital,” stated Tom O’Malia, Director Chair of the Grief Center.

About USC Marshall School of Business

Based in Los Angeles at the University of Southern California, at the crossroads of the Pacific Rim, the USC Marshall School is the best place to learn the art and science of business. The school’s programs serve nearly 5,000 undergraduate, graduate, professional and executive-education students, who attend classes at the main Los Angeles campus, as well as satellite facilities in Irvine and San Diego. USC Marshall also operates a Global MBA program in conjunction with Jiao Tung University in Shanghai, China. More information is available at
http://www.marshall.usc.edu.

About Five Point Capital

Emerging as one of the nation's leaders in small ticket leasing, Five Point Capital (FPC) was founded by Dave Gilbert and Dan Feder in 1999 on the principle that “leasing can help any company grow.” Currently the San Diego-based firm employs over 160 and occupies 30,000 sq. ft. at 10525 Vista Sorrento Parkway in

-

San Diego. Five Point Capital currently serves thousands of businesses nationwide. Five Point Capital leases almost every type of new and used equipment for a wide diversity of businesses including, but not limited to: trucking, restaurants, automotive repair, construction, excavation, multimedia, manufacturing, telecommunications, printing, packaging, waste management, and more. FPC ranked No. 82 on the 2006 Inc.500 America’s Fastest Growing Private Companies and placed No. 9 on the 2006 San Diego Business Journal’s List of San Diego’s Top 100 Fastest Growing Privately Held Companies. FPC is a member of the Equipment Leasing Association and the United Association of Equipment Leasing. More information is available at:
http://www.fivepointcapital.com.

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News Briefs----

General Electric to become the world's banker?
http://www.bloggingstocks.com/2007/03/25/general-electric-takes-steps-to-b
ecome-the-worlds-banker/

Foreclosure Wave Bears Down on Immigrants
http://www.washingtonpost.com/wp-dyn/content/article/2007/03/25/
AR2007032501323.html

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Sports Briefs----

Hoyas Find More History in the Making
http://www.washingtonpost.com/wp-dyn/content/article/2007/03/25/
AR2007032501353.html

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“Gimme that Wine”

Fleetwood's latest hit: Wine
http://www1.pressdemocrat.com/apps/pbcs.dll/article?AID=/20070324/NEWS/
703240378/1036/BUSINESS01

The Shawangunk Wine Trail
http://www.drinksmediawire.com/afficher_cdp.asp?id=1181&lng=2

Paso Robles, California, asks for 11 new AVAs
http://www.sfgate.com/cgi-bin/article.cgi?f=/c/a/2007/03/23/WIGT1OOI4T1.DTL&
hw=wine&sn=003&sc=455

25th ANNUAL PASO ROBLES,CALIFORNIA WINE FESTIVAL
PASO ROBLES DOWNTOWN CITY PARK
Saturday May 19, 2007 from 1 to 5 p.m.
90 area wineries--spend the weekend
http://www.pasowine.com/events/winefestival.php

NY Dairy to Create Wine-Flavored Ice Cream
http://1010wins.com/pages/321549.php?contentType=4&contentId=387072

Wine Prices by vintage
http://www.winezap.com
http://www.wine-searcher.com/

US/International Wine Events
http://www.localwineevents.com/

Winery Atlas
http://www.carterhouse.com/atlas

Leasing News Wine & Spirits Page
http://two.leasingnews.org/Recommendations/wnensprts.htm

The London International Vintners Exchange (Liv-ex) is an electronic exchange for fine wine.
http://www.liv-ex.com/

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Calendar Events This Day

Bangladesh: Independence Day
East Pakistan’s independence in 1971 as the state of Bangladesh. Celebrated with parades, youth festivals and symposia.

Legal Assistants Day
A day recognizing the many contributions made to the legal profession by legal assistants.

Make Up Your Own Holiday Day
This day is a day you may name for whatever you wish.

Prince Johah Kuhio Kalanianole Day
Hawaii. Commemorates the man who, as Hawaii’s delegate to the US Congress, introduced the first bill for statehood in 1919. Not until 1959 did Hawaii become a state.

United Kingdom: Summer Time
March 26-October 28. “Summer Time” (One hour in advance of Standard Time), similar to daylight savings time, is observed from the last Monday in March until the last Sunday in October.

Saint Feast Days

• St. Margaret Clitherow
• St. Braulio
• St. Castulus
• St. Alfwold
• St. Basil the Younger
• St. Bathus and Companions
• St. Theodore
• St. Garbhan
• St. Ludger
• St. Quadratus
• St. Mochelloc
• St. Montanus & Maxima
• St. Peter

http://www.catholic.org/saints/f_day/mar.php

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The act of chewing an apple is a more efficient way to stay awake than caffeine.

(No information to back up the claim of an apple have properties to keep you awake. The idea of chewing for three to four hours does not sound practical, but in that light, any activity that you can do, such as walking, will keep you awake, too. It is easier to walk for an hour than chew. However, the connotation here is the an apple will keep you more “awake” than caffeine is not accurate.
Number 13 found not accurate)

Caffeine in drinks (look at Starbucks: )
http://www.techmanifesto.com/archives/2005/07/31/what-keeps-you-awake

http://www.urbanext.uiuc.edu/apples/facts.html
http://www.geocities.com/perfectapple/faq.html

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Today's Top Event in History

1945-During World War II, the last few hundred Japanese defenders of Iwo Jima are killed in a final suicide attack against the US forces who invaded the strategic island five weeks before. On February 19, 1945, after three days of heavy naval and aerial bombardment, the first wave of US Marines storm Iwo Jima, a tiny Pacific island located in bomber-range of the Japanese home islands. The Japanese garrison on the island numbered only 22,000 men, but their commander, General Tadamichi Kuribayashi, who had been expecting an Allied invasion for eight months, had used the time to construct an intricate and deadly system of underground tunnels, fortifications, and artillery that withstood the initial Allied bombardment. By the evening of the first day, the 30'000 US Marines commanded by General Holland Smith had managed to establish a beachhead. Over the next few days, the Marines advanced inch by inch under heavy fire from entrenched Japanese artillery and suffered suicidal charges from the Japanese infantry. While the Japanese kamikaze flyers slammed into the Allied naval fleet around Iwo Jima, the Marines on the island continued their bloody northern advance across the island, responding to Kuribayashi’s lethal defenses with remarkable endurance.
On February 23, 1945, the Twenty-Eighth Marine Division took the crest of Mount Suribachi, the island’s only peak and most strategic position. The image of the soldiers raising the American flag on this peak, taken by photographer Joseph Rosenthal, is one of the most famous photographs of World War II. By March 3, US forces controlled all three airfields on the island, and, by March 26, the last Japanese defenders on Iwo Jima had been wiped out. Six thousand Americans died taking Iwo Jima and 17,200 were wounded. Almost all of the 22'000 Japanese defenders perished.

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This Day in American History

    1602—Cape Cod named
http://www.capeone.com/history/
http://capecodhistory.us/
    1760-Birthday of famous African-American Richard Allen, AME Church Bishop http://www.triadntr.net/~rdavis/allen.htm
    1858-Jane Arminda Delano, dedicated American nurse and teacher, superintendent of the US Army Nurse Corps, chairman of the American Red Cross Nursing Service and recipient (posthumously) of the Distinguished Service Medal of the US, was born near Townsend, NY. While on an official visit to review Red Cross activities, she died Apr 15, 1919, in an army hospital at Savenay, France. Her last words: "What about my work? I must get back to my work." Buried at Loire, France, her remains were reinterred at Arlington Cemetery in 1920.
    1872- African-American Thomas J Martin awarded patent for the “modern” fire extinguisher.. The fire extinguisher was patented by Alanson Crane in 1863. In the 1850’s, baking soda and chemicals were used. It was not uncommon in textile mills to have pipes with many holes in the ceiling to spurt
water in case of a fire. Dr. Percy Julian, another prominent African-American, invented the aero-foam extinguisher (for use against gas and oil fires) during World War II.
    1874-birthday of Robert Frost, American poet who tried his hand at farming, teaching, shoemaking and editing before winning acclaim as a poet. Pulitzer Prize winner. Born at San Francisco, CA, he died at Boston, MA, Jan 29, 1963
http://www.ketzle.com/frost/
http://www.robertfrost.org/body.html
Some say the world will end in fire,
Some say in ice.
From what I've tasted of desire
I hold with those who favour fire.
But if it had to perish twice,
I think I know enough of hate
To say that for destruction ice
Is also great
And would suffice.
    1874- Publisher Conde Nast born New York City, died 1942, setting the world of fashion alive
and building a publishing empire.
http://memory.loc.gov/ammem/today/mar26.html
http://www.condenast.com/
    1882--Young Oscar Wilde arrives by train in San Francisco. He had been the center of a maelstrom of scandalous incident and publicity from the moment of his arrival in early January 1882. There was a sudden exaggerated vogue of sunflowers, lilies, and Japanese parasols–all of which were said to evoke Wilde's enthusiasm. Newspaper reporters outdid themselves in ridiculing the twenty-eight-year-old "lecturer"; cartoonists pounced upon him with a fervor less brutal than gleeful; women draped themselves about the new "lion"; and the few men who found something sensible and telling in Wilde's advice and pronouncements on art and decoration were unheard for the most part in the paen of masculine denunciation. The costume adopted by young Wilde, which included short breeches, long silk stockings, and a shoulder-length haircut, was hailed with horror and amazed contempt by young dandies educated to long tight trousers, high stiff collars, and full mustaches.
    1885- Eastman Dry Plate and Film Company of Rochester, NY, began manufacturing of movie film. The company was also the first to produce, manufacture, and market films in continuous strips on reels, thus making motion picture films possible.
    1892-Walt Whitman passes on in Camden,NJ
Here is Allen Ginsberg’s “A Supermarket in California” tribute to Walt Whitman:
http://www.english.upenn.edu/~afilreis/88/supermarket.html
    1911- Tennessee Williams was born at Columbus, MS. He was one of America's most prolific playwrights, producing such works as The Glass Menagerie; A Streetcar Named Desire, which won a Pulitzer Prize; Cat on a Hot Tin Roof, which won a second Pulitzer; Night of the Iguana, Summer and Smoke, The Rose Tattoo and Sweet Bird of Youth, among others. Williams died at New York, NY, Feb 25, 1983.
    1913 -the Miami river in Ohio reached a record flood crest after 10 inches of rain deluged a wide area of the Ohio River Basin. Severe flooding killed 467 people drown and total damage was 147 million dollars. This flood was the second most deadly of record for the nation.
    1916 -- Birdman of Alcatraz receives solitary, for giving a guard the bird.
http://www.alcatrazhistory.com/stroud.htm
    1920 -- F. Scott Fitzgerald's first book, This Side of Paradise published; it sells 20,000 copies in a week. At 23 he is the youngest novelist ever published by Scribner's.
http://www.sc.edu/fitzgerald/chronology.html
    1920 -- American poet & leading member of the Beats, Gregory Corso, lives New York. Convicted of theft at 17, he discovers literature in prison & later meets Allen Ginsberg & publish his first book, The Vestal Lady on Brattle in 1955.
http://www.charm.net/~brooklyn/People/GregoryCorso.html
conditions in Russia.
1921 Jimmy Blanton Birthday
http://www.jazzhall.org/jazz.cgi?@BLANTONJIM
    1923 -- Bob Elliot (of Bob & Ray) born, one of the great radio personalities, especially
in broadcast journalism.
http://www.bobandray.com/
    1930--- Sandra Day O'Connor birthday, the first woman to be appointed an associate Justice of the United States Supreme Court was an Arizona lawyer and judge. She served in the state Senate from 1969 until 1974, becoming majority leader - the first woman to hold such a position. She was elected an Arizona Superior Court judge 1974, and appointed to the Arizona Court of Appeals 1979.
President Ronald Reagan, under great pressure from women's groups as well as his own party, appointed O'Connor and she was sworn in 09-25-81. Expected to be a strict Republican right-winger and seen as the deciding anti-choice vote, she amazed everyone by being the deciding vote to uphold a woman's right to choose and confirm that an embryo or fetus is not a child.
    1930 -19.2 inches of snow fell at Chicago, Illinois in 2 days. This is greatest modern snowfall on the record books at Chicago.
    1931- Dr. Spock of “Star Trek” and noted actor/writer Leonard Nimoy born Boston, MA.
    1931-guitarist Jerry Silverman born, New York City, NY
http://music.netstoreusa.com/003/HL00312144.shtml
    1937-the first monument to a comic-strip character was the Popeye statue in Popeye Park, Crystal, Texas, unveiled during the Second Annual Spinach Festival. It was six feet tall, made of concrete, and colored to represent Elzie Crisler Segar's cartoon character, "Popeye." If anyone knows that the statue still exists, please let me know.
    1937- William Hastie, first Black federal judge, appointed http://www.tnstate.edu/library/digital/hastie.htm
    1937 - Joe DiMaggio said he’d take Ty Cobb’s advice and use a 36 or 37-ounce baseball bat instead of a 40-ounce stick during that season. The result? ‘Joltin’ Joe’ hit .346 during the season with 46 home runs -- the most he ever hit in a single year. In the words of Yankee broadcaster Mel Allen, “How about that!” During his 13-year career with the Yankees, DiMaggio connected for 2,214 hits, 361 homers, batted a .325 average, played in 1,736 total games and came to the plate to bat 6,821 times.
    1941 - Jimmie Lunceford and his orchestra recorded the tune, "Battle Axe", for Decca Records. Lunceford began with the Chickasaw Syncopaters, a 10-piece band, in the late 1920s.
    1943—Birthday of journalist Bob Woodward (All the President’s Men with Carl Bernstein),
born Geneva, IL.
    1944-birthday of singer Diana Ross, Detroit, MI She came to prominence in the 1960's as lead singer of the Supremes, Motown Records' most popular act. Ross left the group in 1969, and the following year had a hit with her first solo single, "Reach Out and Touch (Somebody's Hand)." Her next release, a remake of Marvin Gaye and Tammi Terrell's hit, "Ain't No Mountain High Enough," shot to the top of both the pop and rhythm and blues charts. Ross's other number-one hits during the 1970's included "Last Time I Saw Him," "Do You Know Where You're Going To?" and "Love Hangover." In 1981, Diana Ross duet with Lionel Richie on the number-one theme from the film "Endless Love." It was the year's most popular song, selling more than two-million copies. She is fighting drug rehabilitation after being picked up for drunk driving. She stayed only five days in a rehabilitation home, and also has been violating her parole requirements.
http://utopia.knoware.nl/users/ross/
    1945-During World War II, the last few hundred Japanese defenders of Iwo Jima are killed in a final suicide attack against the US forces who invaded the strategic island five weeks before. On February 19, 1945, after three days of heavy naval and aerial bombardment, the first wave of US Marines storm Iwo Jima, a tiny Pacific island located in bomber-range of the Japanese home islands. The Japanese garrison on the island numbered only 22,000 men, but their commander, General Tadamichi Kuribayashi, who had been expecting an Allied invasion for eight months, had used the time to construct an intricate and deadly system of underground tunnels, fortifications, and artillery that withstood the initial Allied bombardment. By the evening of the first day, the 30'000 US Marines commanded by General Holland Smith had managed to establish a beachhead. Over the next few days, the Marines advanced inch by inch under heavy fire from entrenched Japanese artillery and suffered suicidal charges from the Japanese infantry. While the Japanese kamikaze flyers slammed into the Allied naval fleet around Iwo Jima, the Marines on the island continued their bloody northern advance across the island, responding to Kuribayashi’s lethal defenses with remarkable endurance.
On February 23, 1945, the Twenty-Eighth Marine Division took the crest of Mount Suribachi, the island’s only peak and most strategic position. The image of the soldiers raising the American flag on this peak, taken by photographer Joseph Rosenthal, is one of the most famous photographs of World War II. By March 3, US forces controlled all three airfields on the island, and, by March 26, the last Japanese defenders on Iwo Jima had been wiped out. Six thousand Americans died taking Iwo Jima and 17,200 were wounded. Almost all of the 22'000 Japanese defenders perished.
    1948 - Aerosmith's Steven Tyler (Steven Tallarico) is born in New York City.
    1949—Top Hits
Cruising Down the River - The Blue Barron Orchestra (vocal: ensemble)
Far Away Places - Margaret Whiting
Powder Your Face with Sunshine - Evelyn Knight
Tennessee Saturday Night - Red Foley
    1950-Birthday of Comedian and perform Martin Short, Hamilton, ON, Canada.
If you get a chance to see his one man show, it is hilarious.
    1950 - Singer Teddy Pendergrass is born in Philadelphia. An auto accident in 1982 leaves him partially paralyzed. He tops the R&B chart with the songs ``Joy'' and ``Close the Door.''
    1951 - The U.S. Air Force flag was approved on this day. The flag included the coat of arms, 13 white stars and the Air Force seal on a blue background.
    1951-During a spring exhibition game against the University outfielder Southern California at Bovard Field, Mickey Mantle hits a home run which is estimated to travel 650 feet. The rookie's performance, which includes a single, triple and another homer, is one of the highlights of the Yankees' first ever west coast trip.
    1953 - Dr. Jonas Salk announced a new vaccine -- to prevent poliomyelitis.
http://www.pbs.org/wgbh/aso/databank/entries/bmsalk.html
    1954 - The temperature at Allaket AK plunged to 69 degrees below zero.
    1956 - Red Buttons made his debut as a television actor in a presentation of "Studio One" on CBS television.
    1957—Top Hits
Young Love - Tab Hunter
Little Darlin’ - The Diamonds
Party Doll - Buddy Knox
There You Go - Johnny Cash
    1957- Yankee manager Casey Stengel is arrested and is released on $50 bail after he allegedly curses at and kicks a newspaper photographer during an exhibition game in St. Petersburg.
    1958 - The RKO Pantages Theater, Los Angeles, was the scene of 30th Annual Academy Awards celebration. The show was hosted by Rosalind Russell, James Stewart, David Niven, Jack Lemmon, Bob Hope and Donald Duck (on film). There were several memorable films produced in 1957, but two blockbusters shot it out this night, "The Bridge on the River Kwai" and "Sayonara". "The Bridge on the River Kwai" (Sam Spiegel, producer) took Oscars for Best Picture; Best Actor (Alec Guinness); Cinematography (Jack Hildyard); Director (David Lean); Film Editing (Peter Taylor); Scoring (Malcolm Arnold); and writing (Pierre Boulle, Carl Foreman, Michael Wilson). Meanwhile, "Sayonara" (William Goetz, producer) won for Best Supporting Actor (Red Buttons); Supporting Actress (Miyoshi Umeki); Art Direction (Ted Haworth); Set Decoration (Robert Priestley); and Sound Recording (George Groves). And, lest we forget, Joanne Woodward won the Best Actress Oscar for "The Three Faces of Eve". The prize for Best Music/Song went to James Van Heusen (music), Sammy Cahn (lyrics) for "All the Way" (the classic Sinatra song)from "The Joker Is Wild".
http://www.infoplease.com/ipa/A0148736.html
    1960 - The University of Southern California (USC) captured the NCAA swimming title, becoming the first Pacific Coast school to do so.
    1960-birthday of former football player and now TV commentator Marcus Allen, San Diego, CA. Kansas City Chiefs running back; LA Raiders: Super Bowl XVIII; Heisman Trophy Winner [1981]: holds record for number of games rushed 200 yards+ [5] for USC]) [5] for USC])
    1961-Gene McDaniels' "One Hundred Pounds of Clay," his first and biggest hit, enters the pop chart. It peaks at #3.
    1961-Elvis Presley sets a British chart first: Number One with three straight releases: "It's now or never," "Are You Lonesome Tonight" and "Wooden Heart."
    1964 - Edward Clark set the fastest speed record by an American swimmer. He was timed at 4.89 miles-per-hour at the Yale University pool.
    1964 - Barbra Streisand opens on Broadway in ``Funny Girl.'' She wins a Best Actress Oscar for her role in the film version. (She ties for the award with Katharine Hepburn)
    1965—Top Hits
Eight Days a Week - The Beatles
Stop! In the Name of Love - The Supremes
The Birds and the Bees - Jewel Akens
I’ve Got a Tiger by the Tail - Buck Owens
    1969 - "Marcus Welby", a TV movie, was seen on AB. Ratings showed the program to be so popular that it was turned into a long-running series starring Robert Young.
    1969 - John Lennon and Yoko Ono begin their ``Bed-in'' at the Amsterdam Hilton.
    1971 - William Conrad starred as "Cannon" on CBS-TV. This also was a one-time TV event that became a popular series that year.
http://timstvshowcase.com/cannon.html
http://www.bellenet.com/conrad.html
    1972 - The Los Angeles Lakers broke a National Basketball Association record by winning 69 of 82 games
    1973-"The Young and the Restless" premiered on television . Tom Selleck, David Hasselhorf, were among the actors who started here. The show expanded to one hour in 1980. Its theme music is now well known as "Nadia's Theme," as it was played during Nadia Comaneci's routine at the 1976 Olympics.
http://www.abelspiano.com/fnadia.htm
    1973---Top Hits
Love Train - O’Jays
Also Sprach Zarathustra (2001) - Deodato
Neither One of Us (Wants to Be the First to Say Goodbye) - Gladys Knight & The Pips
Teddy Bear Song - Barbara Fairchild
    1974 The Red Sox release veterans Orlando Cepeda and Luis Aparicio as well as pitcher Bobby Bolin.
    1975 - "Tommy", the film based on the rock opera by the group, The Who, premiered in London.
    1977 After thirteen years in Boston, infielder Rico Petrocelli is released by the Red Sox.
    1979-Israeli Prime Minister Menachem Begin and Egyptian President Anwar Sadat signed the Camp David peace treaty, ending 30 years of war between their two countries. The agreement was fostered by President Jimmy Carter.
    1979 - Michigan State and Indiana State met in the all-time highest rated basketball telecast. The NBC coverage earned a 24.1 rating. Indiana State’s unprecedented 33 consecutive-win streak came to an end as the Spartans of Michigan State won 76-34. A pair of future NBA Hall of Famers played against each other that night: Larry Bird, later of the Boston Celtics, scored 19 points while Magic Johnson, even later, of the Los Angeles Lakers, scored 24 points.
    1979 - No. 1 Billboard Pop Hit: ``Tragedy,'' Bee Gees. The song is the fifth No. 1 single in a row for the Bee Gees.
    1981---Top Hits
Keep on Loving You - REO Speedwagon
Woman - John Lennon
The Best of Times - Styx
Angel Flying Too Close to the Ground - Willie Nelson
    1983 -a heavy snowstorm struck from eastern Nebraska to southwestern Minnesota. A general 10 to 20 inches of snow fell. Lyons, Nebraska recorded 24 inches. The 13.3 inches that fell at Omaha, Nebraska set a new record for the heaviest spring snowfall on record.
    1988 -20 cities in the southwest reported record high temperatures for the date. Afternoon highs of 73 degrees at Flagstaff, Arizona, 90 degrees at Sacramento, California, 95 at Santa Maria, California, 95 degrees at Los Angeles, California, 99 at Tucson, Arizona, and 100 at Phoenix, Arizona were records for March.
    1989 - The "Easter Bunny" brought record warm temperatures to the central U.S. while such records were still welcome. A dozen cities reported record warm readings, including Dodge City KS with an afternoon high of 88 degrees. Strong southerly winds gusted to 51 mph at Dodge City, and reached 55 mph at Salina KS.
    1989---Top Hits
The Living Years - Mike & The Mechanics
Eternal Flame - Bangles
Girl You Know It’s True - Milli Vanilli
New Fool at an Old Game - Reba McEntire
    1990 - Host Billy Crystal kept us smiling for the 62nd Annual Academy Awards, staged at the Dorothy Chandler Pavilion, Los Angeles. Academy of Motion Picture Arts and Sciences (AMPAS) members voted "Driving Miss Daisy" the Best Picture of 1989 (Richard D. Zanuck, Lili Fini Zanuck, producers). The Best Director Oscar was won by Oliver Stone for "Born on the Fourth of July". Best Actor was Daniel Day-Lewis for "My Left Foot" and Best Actress was Jessica Tandy in "Driving Miss Daisy" (the 80-year-old actress was a favorite to win). Oscars for Actor and Actress in a Supporting Role went to Denzel Washington ("Glory") and Brenda Fricker ("My Left Foot"), respectively. Best Music/Song winners were Alan Menken (music), Howard Ashman (lyrics) for "Under the Sea" from "The Little Mermaid". You’re probably still humming this tune from that full-length animated film from Walt Disney Studios. Other popular 1989 films that were honored as nominees or winners include: "Field of Dreams"; "Indiana Jones and the Last Crusade"; "Back to the Future Part II"; "Lethal Weapon II"; "Batman"; "Dead Poets Society"; "When Harry Met Sally"; and "Sex, Lies, and Videotape".
http://www.infoplease.com/ipa/A0149769.html
    1993- Louis V. Gerstner, Jr., was officially named chairman and chief executive of IBM, effective April 1. Gerstner, former president of American Express and chairman of R.J.R. Nabisco, was the first chairman to come from outside IBM.
    1996 - The 68th Annual Academy Awards show was held at the Shrine Auditorium, Los Angeles. Actress/comedienne Whoopi Goldberg was the hostess. The Best Picture (of 1995) was "Braveheart" (Mel Gibson, Alan Ladd Jr., Bruce Davey, producers). Mel Gibson also won the Oscar for Best Director ("Braveheart"). The Best Actor was Nicolas Cage for "Leaving Las Vegas". The Best Actress award went to Susan Sarandon for "Dead Man Walking". Best Supporting Actor was Kevin Spacey for "The Usual Suspects" and Best Supporting Actress was Mira Sorvino for "Mighty Aphrodite". The cartoon "Pocahontas" was a winner in the tunes categories: Best Music/ Original Musical or Comedy Score to Alan Menken, Stephen Schwartz and Best Music/Song: Alan Menken (music), Stephen Schwartz (lyrics) for "Colors of the Wind" from the animated film.
http://www.infoplease.com/ipa/A0195023.html
    1996 - The International Monetary Fund approved a $10.2 billion loan for Russia to help the country further transform its economy.
    1996- A day after CompuServe's WOW service for families started, H&R Block announces its plans to sell off a large stake of CompuServe in a public offering. The IPO in April sold off about 17 percent of the company. Block's plans to rid itself completely of CompuServe, however, would be stymied by the failure of the WOW service and the increasing struggles of proprietary online services to hold onto their membership despite the growing appeal of the World Wide Web. In February 1998, H&R Block sold the company to WorldCom, which then sold most of CompuServe's Internet businesses to America Online.
    1997 - The bodies of 39 members of the Heaven's Gate cult were found in Rancho Santa Fe, California, after killing themselves in a mass suicide; they said they hoped they would join aliens following the Hale Bopp comet.
    2000 – 72nd Annual Academy Awards, Dorothy Chandler Pavilion in Los Angeles. "American Beauty", captured Best Picture (producers: Bruce Cohen and Dan Jinks) at the 72nd Annual Academy Awards presentation, hosted by comedian Billy Crystal. The picture, nominated in eight categories, received four more Oscars: Best Director (Sam Mendes), Best Actor (Kevin Spacey), Best Original Screen Play (Alan Ball), Best Cinematography (Conrad L. Hall). Although Hilary Swank received the award for Best Actress in "Boys Don’t Cry", Annette Bening, nominated for her performance in "American Beauty", gave birth to her fourth child, a girl, sixteen days after this Oscar ceremony, congratulated her husband, Warren Beatty, who was presented with the Irving Thalberg Award for his career as a movie-maker. Angelina Jolie, received the Best Supporting Actress award for her role in "Girl, Interrupted". Michael Caine gave the most beautiful acceptance speech of the night (Best Supporting Actor: "The Cider House Rules"). The film, a seven-time nominee, also won for Best Screenplay Adaptation (John Irving). "The Matrix" was also a big winner (Best Film Editing: Zach Staenberg, Best Sound: David E. Campbell, David Lee III, John T. Reitz, Gregg Rudloff; Best Sound Effects Editing: Dane A. Davis; Best Visual Effects: Steve Courtley, John Gaeta, Janek Sirrs, Jon Thum). Costumes (Lindy Hemming) and makeup (Christine Blundell) in "Topsy-Turvy" earned the film two Oscars, while the statuette for Best Art Direction was presented to Rick Heinrichs and Peter Young for "Sleepy Hollow".Phil Collins captured the Oscar for Best Original Song: "You’ll Be in My Heart" ("Tarzan") http://www.infoplease.com/ipa/A0801237.html
    2000-- In 17.6 seconds the Kingdome is demolished into a mound of rubble over 65 feet high thanks to 21.6 miles of detonation cord and 5,800 holes filled with gelatin dynamite.

NCAA Basketball Championshis This Date

    1946 Oklahoma A&M
    1949 Kentucky
    1952 Kansas
    1973 UCLA
    1979 Michigan State

[headlines]

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Spring Poem

Jabberwocky
by Lewis Carroll

'Twas brillig, and the slithy toves
Did gyre and gimble in the wabe;
All mimsy were the borogoves,
And the mome raths outgrabe.

"Beware the Jabberwock, my son
The jaws that bite, the claws that catch!
Beware the Jubjub bird, and shun
The frumious Bandersnatch!"

He took his vorpal sword in hand;
Long time the manxome foe he sought--
So rested he by the Tumtum tree,
And stood awhile in thought.

And, as in uffish thought he stood,
The Jabberwock, with eyes of flame,
Came whiffling through the tulgey wood,
And burbled as it came!

One, two! One, two! And through and through
The vorpal blade went snicker-snack!
He left it dead, and with its head
He went galumphing back.

"And hast thou slain the Jabberwock?
Come to my arms, my beamish boy!
O frabjous day! Callooh! Callay!"
He chortled in his joy.

'Twas brillig, and the slithy toves
Did gyre and gimble in the wabe;
All mimsy were the borogoves,
And the mome raths outgrabe.

[headlines]

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SuDoku

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?

http://leasingnews.org/Soduku/soduko-main.htm

[headlines]

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Daily Puzzle

How to play:
http://www.setgame.com/set/puzzle_frame.htm

Refresh for current date:
http://www.setgame.com/set/puzzle_frame.htm

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[headlines]