Reportedly on the market for quite some time, LEAF Financial Corp. has agreed to buy the Dolphin Capital Corp. equipment finance business from Lehman Brothers Bank for about $167 million.

LEAF recently has purchased Pacific Capital Leasing for $280 million and NetBank Business Finance for $430 million and appears interested in several other companies.

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PHILADELPHIA, PA, -- Resource America, Inc. (NASDAQ: REXI) announced today that its commercial finance subsidiary, LEAF Financial Corporation ("LEAF"), has significantly expanded its origination capability and small business assets under management by entering into a definitive agreement to acquire the business of Dolphin Capital Corp., an equipment finance subsidiary of Lehman Brothers Bank, FSB. The total purchase price of approximately $167 million includes a portfolio of small ticket leases to be acquired by LEAF and investment partnerships managed by LEAF. In addition, LEAF will retain the lease origination and management platform as well as the highly experienced small ticket leasing team including senior management, origination and operations personnel.

Under LEAF, Dolphin will continue its Missouri operations which are expected to originate in excess of $100 million of additional lease assets for LEAF investment vehicles in fiscal 2008. With the addition of Dolphin, LEAF's assets under management will increase to nearly $1.7 billion and its annual origination capacity to over $1 billion.

Dolphin Capital's roots date back to the early 1990s and it is one of the nation's largest and most respected leasing companies, dedicated exclusively to funding small ticket transactions from small businesses.

Crit DeMent, Chairman and Chief Executive Officer of LEAF, commented that "we have continued to build our business and search out quality assets in this tremendously inefficient marketplace. Not only does this enhance our origination capabilities, but our investment limited partners will benefit from the quality of assets generated through this acquisition. We believe that over the last year we have become one of the largest independent commercial finance players focused on the small and middle ticket equipment leasing business because of our unique ability to take advantage of opportunities such as this."

Financing for this transaction will be provided by National City Bank.

LEAF Financial Corporation is a commercial finance and asset management company headquartered in Philadelphia, PA. LEAF's business model is to originate small to middle ticket equipment leases and loans in a variety of asset classes through five strategic business units. After origination, LEAF manages the leases for its own account, institutions, and individual investors through investment partnerships and other investment vehicles. LEAF Financial Corporation is a subsidiary of Resource America, Inc. (NASDAQ: REXI). LEAF was advised on this acquisition by Fairview Advisors, LLC.

Resource America is a specialized asset management company that uses industry specific expertise to generate and administer investment opportunities for its own account and for outside investors in the financial fund management, real estate and commercial finance sectors. For more information please visit our website at www.resourceamerica.com or contact Investor Relations at pkamdar@resourceamerica.com .
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