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Sales Account Executives: Jacksonville, FL/Philadelphia, PA. Small ticket funder with broad funding and exceptional vendor service capabilities. E-mail resume to:

Navitas Lease Finance Corp is an innovator in the Small Ticket Leasing Industry. We offer solutions to small-to-medium-sized businesses looking to acquire and finance equipment.

Monday, August 30, 2010

American investor, industrialist, and philanthropist Warren Edward Buffett born August 30, 1930 Omaha, Nebraska.


Archive, August 30, 2006
 Sunrise Closing its Doors/King retiring
  Classified Ads---Controller
Judge Appoints Schwartz Choice Chap.7 Trustee
 Leasing 102 by Mr. Terry Winders, CLP
  Proposed Accounting Standards Update for Lessor’s
   Placard---I learned from Noah’s Ark
    Classified Ads---Help Wanted
  Story Credit Lessors
   Cartoon---Mission statement
Top Stories---August 23-August 27
  Buffalo, New York ---Adopt-a-Dog
   Classified ads—Verification/Web Sites
News Briefs---
 Major Hurricane to Hit E. Coast Labor Day Weekend
  Chinese Bank's Lease Co. Receives License
   NYC Mosque big owes 224G tax
    Stimulus created nearly 3 million jobs
     Bernanke Tries to Manage Expectations of Fed Role
    Mortgage brokers are becoming a vanishing breed
   Denver airport new rail line to downtown
  'Modern Family' scores best comedy Emmy
    You May have Missed---
     California Nuts Brief---
       Sports Briefs---
        "Gimme that Wine"
      This Day in American History
       Baseball Poem
         Daily Puzzle
     Weather, USA or specific area
      Traffic Live----

######## 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.


Archive, August 30, 2006
Sunrise Closing its Doors/King retiring

Sunrise International Leasing (SILC), Golden Valley, Minnesota, who's website states they have funded nearly $1.5 billion in lease transactions, is closing down and is selling off its portfolio, according to its "collection manager," who answered the telephone. The company once had 90 employees, and was quite liberal in technology, internet equipment.

This information was discovered when a reader told Leasing News that Sunrise International Leasing on our “story credit” list was no longer a member of the Equipment Leasing Association (readers often point out “errors” in our listings, and our best stories often come direct from our readers. editor) The party who answered the telephone said the two contacts listed no longer worked for the company.

Reached at his residence, at his request, Peter J King, the CEO and “owner” of the company told Leasing News he has been running down the portfolio for a year and a half, from an original $700 million, and has recently made some very good sales from the portfolio.

“Basically, I am 78 and it is time to retire, “he said. “I had a good run. It is time to divest my assets. I have a foundation, other investments, and I want to enjoy more of my life.

” Another reason is the leasing industry has changed for our type of business, where we relied on the ‘fair market value.' ”

He said at one time his company did almost all Sun and Cisco Systems business, including what he called the main Gorilla, GE Capital.

“Sun gave GE Capital their business, but they turned down so many substantial leases that GE Capital became like a vendor to us, referring a lot of the business they did not want to take...we didn't mind be second place at all. We told them we would like to see all their rejects, so they sent them to us.

“In fact, we were also doing a lot of Cisco's marketing, as when they wanted to penetrate a market, they would come to us, we would create a program and then go in and market it to their vendors.”

“Many of the captives at one time did not want ‘operating leases,' but to record the profit right now as a sale...that seems to have changed as more now are willing to take the credit risk and know that a high percentage will go good, making the profit at the end, so they can take a higher risk during the stream.

“We could credit risk the transaction, book the business fast, move the portfolio, and take all the business they could send us.

“It is very difficult today to get a high end volume on fair market value leases from a vendor or manufacturer as they have a lot of cash, and others who have a lot of cash to make the yield work to their favor. It is too tough a marketplace for us today.”

The web site, , states:

"In 1973, International Leasing Company (ILC) was founded. ILC specializes in providing equipment manufacturers with leasing and other marketing programs designed to increase sales for the manufacturers. As a pioneer in the vendor leasing field, ILC developed unique marketing products and offerings to meet the needs of its partners.

"In 1989, Sunrise Leasing Corporation was founded. Sunrise specialized in the leasing of data processing equipment including computers, telecommunications products and point-of-sales systems.

"In 1995, the Companies merged, capitalizing on their combined strengths. In 1997, the company was reincorporated under a new name, Sunrise International Leasing Corporation. This name change occurred to better represent our past and to position us for the global opportunities available in our future.

"Today, Sunrise works with the largest worldwide manufacturers of computer and networking systems, providing customized private label marketing-oriented leasing programs. With our experience, Sunrise is capable of designing a leasing program guaranteed to increase sales.

"To date, Sunrise International Leasing has funded nearly $1.5 billion in lease transactions."

The last press release on the web site is for the fourth quarter and fiscal year ended December 31, 2003, references Peter J. King, of King Capital Corporation, Golden Valley, Minnesota.

It states, "Sunrise International Leasing Corporation (SILC), a wholly owned subsidiary of privately held King Capital Corp."

It also states, "Both fourth-quarter and full-year revenues are down considerably from the comparable 2002 periods due to the current down-cycle in technology leasing. The company is encouraged, however, by recent activity in its niche market, which has allowed for business stabilization and a focus on longer term growth."

A press release dated May 9,2002 gave recognition to the company being “ranked first in growth and second in sales per employee productivity in City Business's recent survey of Minnesota's 100 largest private companies...$2.8 million in sales per employee...”

King Family Foundation highlights:


Classified Ads---Controller

Chicago, IL
experienced in lease accounting, operations, management, and Sarbanes-Oxley. Seeking position with equipment lessor. Would consider contract assignments or relocating.
Southeastern, MI
Controller & Management experience w/ equip lessors &broker. MBA, CPA w/ extensive accounting, management, securitization experience with public and private companies. Willing to relocate.
Acton, MA
Strong experience in lease accounting, operations, & systems.  
Implemented lease plus, Great Plains, networks.
Excellent financial reporting and analysis skills. Looking for new opportunity.
LinkedIn| Resume

Southern CA
20 years exp. as hands-on leasing CFO, managing accounting, treasury, FP&A, including securitizations, Great Plains/FRx, budgets, risk management.  MBA.  Also available as interim Controller/CFO, consultant.

For a full listing of all “job wanted” ads, please go to:

Other e-Mail Posting Sites:


Judge Appoints Charles Schwartz Choice of Chapter 7 BK Trustee
by Christopher Menkin

More attorneys representing many banks and leasing companies have acknowledged Notice of Appearance and Request for Service of Notice Allied Health Care Services, Orange, New Jersey Involuntary Chapter 7 hearing to September 7, 2010, 12pm. Courtroom 3A, MLK, Jr. Federal Building, Newark, New Jersey. Objections to be received no later than September 3, 2010, 11am.

Charles K. Schwartz, President, Allied Health Care Services, Inc. has recognized the proceedings, which means all non-exempt property of the debtor is sold and the proceeds of the same are distributed to the creditors. Under Chapter 7 Bankruptcy, the debtor receives a discharge on all dischargeable debts.

This does not stop the 23 court cases where Charles K. Schwartz is named as a personal guarantor, and most likely will result in his filing bankruptcy, nor the case from De Lage Landen naming Bruce Donner and Donner Medical, or the FBI investigation (no. 24.)

If the personal financial statement of Schwartz shows the company net worth is $16,990,584 as his September, 2009 shows, and there is over $75 million debt with his personal guarantee, not counting if the equipment on his statement exists or does not exists, or its real true value, or difficulty that asset managements are certainly going to experience, there is no doubt a personal bankruptcy will happen before the end of the year.

His wife Marilyn was not an officer of the corporation nor did she sign personally as a guarantor of leases. In the Sun National liens, her house was not included, it was reported.

Whether there are criminal charges against Charles K. Schwartz or the vendor Bruce Donner is not known at this time, or whether Donner turns a plea and provides evidence for a lesser sentence is speculation at this time.

Charles K. Schwartz request:

"The Debtor requires the assistance of counsel in this case. The Debtor wishes to retain Stern, Lavinthal, Frankenberg & Norgaard, LLC (“SLFN”) of 184 Grand Avenue, Englewood, New Jersey 07631. The Debtor wishes to employ SLFN because its experience and expertise in bankruptcy matters.

"To the best of applicant's knowledge, SLFN has no prior connection with the Debtor, any creditor of the Debtor or any other party in interest, or their respective attorneys or accountants, and neither holds nor represents any interest materially adverse to the Debtor, the Creditors or the estate. To the best of applicant’s knowledge, SLFN is a “disinterested person” within the meaning of 11 U.S.C. Sec. 101(14).

"compensation for its services at the following rates:
Senior Partners - $500.00/hour
Partners - $350.00/hour
Senior Associates - $275.00/hour
Junior Associates - $200.00/hour
Law Clerk - $125.00/Hour
Paralegals - $100.00/hour"

“On or about August 24, 2010, after the filing of the involuntary petition for bankruptcy relief against the Debtor, the Debtor and proposed counsel agreed that proposed counsel would represent it in the above-captioned case according to the billing rates set forth above. The Debtor provided Proposed Counsel with a retainer deposit of $25,000.00.
6. Proposed Counsel has not shared or agreed to share any compensation received or anticipated in this matter with any other entity.
WHEREFORE, it is respectfully requested that this Court enter an Order Approving the Debtor’s Employment of Stern, Lavinthal, Frankenberg & Norgaard, LLC, effective August 24, 2010, with compensation to be allowed pursuant to further order of this Court.
I certify that the foregoing statements are true. I am aware that if the foregoing statements are willfully false, I am subject to punishment.

/s/ John O’Boyle
Dated: 8/27/10 John O’Boyle, Esq.”

Charles K. Schwartz Appoints:

Judge Morris Approves Choice:

Previous Stories:

((Please Click on Bulletin Board to learn more information))
(Leasing News provides this ad “gratis” as a means
to help support the growth of Lease Police)


Leasing 102
by Mr. Terry Winders, CLP

Proposed Accounting Standards Update for Lessor’s

Many of the changes require final confirmation and the leasing industry has until December 15th to make additional comments. The real problem with changing their minds come from the international nature of the changes and the fact that most countries involved in leasing will now all be using the same accounting rules. That means that any changes in this proposal must have international backing and there does not seem to be any movement in that direction.

It will take some time for a complete understanding of the impact of these changes and a clear understanding of the number of years that will need to be redone for comparison analysis but be prepared for a lot of accounting work.

The proposal states that they expect it to be implemented in 2011. I believe many lessor’s are going to adopt the new accounting standards as of the first day of their new fiscal year so as not to have to restate if the proposals are adopted next year for that years GAAP.

Gone are the four types of leases for lessor accounting as they are being replaced by two categories, a performance obligation or a “derecognition” approach. The proposal changes also do away with special accounting for leverage leases.

“At the date of inception of the lease, a lessor shall assess whether a lease is accounted for in accordance with the performance obligation approach or the “Derecognition” approach on the basis of whether the lessor retains exposure to significant risks or benefits associated with the underlying asset either:

(a) during the expected term of the lease; or
(b) after the expected term of the lease by having the expectation or ability to generate significant returns by re-leasing or selling the underlying asset.”

However the proposal does not explain “what” risks or benefits are to help the accountant make a decision. I expect bargain purchase options will continue to be a significant factor as will the absence of residuals and triple net leasing.

“If a lessor retains exposure to significant risks or benefits associated with an underlying asset, the lessor shall apply the performance obligation approach to the lease. If a lessor does not retain exposure to significant risks or benefits associated with an underlying asset, the lessor shall apply the "derecognition" approach to the lease. A lessor shall not change the lessor accounting approach after the date of inception of the lease.”

Performance obligation approach:

“The lessor shall measure the right to receive lease payments at the sum of the present value of the lease payments; discounted using the rate the lessor charges the lessee, and any initial direct costs incurred by the lessor and the lease liability at the amount of the right to receive lease payments.”

If the lease is on a variable payment subject to a “per unit of use”, or other criteria then the lessor must assume an expected outcome. The expected outcome is the present value of the probability-weighted average of the cash flows for a reasonable number of outcomes.

The balance sheet will reflect the present value of the rent stream plus all expected fees and penalties as a right to receive lease payments and a lease liability. The leased asset will go into assets and be straight-lined over its useful life to the lessor with nothing on the liability side of the balance sheet if the lessor paid cash for it. If money was borrowed to purchase the asset then there would be a liability.

Initial Direct costs are defined as:

Recoverable costs that are directly attributable to negotiating and arranging a lease that would not have been incurred had the lease transaction not been made.

They include;
(a) commissions
(b) legal fees
(c) evaluation of the prospective lessee’s financial condition
(d) evaluating and recording guarantees, collateral and other security arrangements
(e) negotiating lease terms
(f) preparing and processing lease documents
(g) closing the transaction
(h) other costs that are incremental and directly attributable to negotiating and arranging the lease.

The following items are not initial direct costs:
(a) general overheads, such as rent, depreciation, occupancy and equipment costs, unsuccessful origination efforts and idle time.
(b) costs related to activities performed by the lessor for advertising, soliciting potential lessees, servicing existing leases or other ancillary activities.

Derecognition” approach:

At the date of initial application, a lessor shall:
(a) recognize a right to receive lease payments for each outstanding lease, measured at the present value of the remaining lease payments, discounted using the rate charged in the lease determined at the date of inception of the lease, subject to any adjustments required to reflect impairment.
(b) recognize a residual asset at fair value determined at the date of initial application.

This is basically the same as the old direct finance lease!

Mr. Terry Winders, CLP, has been a teacher, consultant, expert witness for the leasing industry for thirty years and can be reached at or 502-327-8666.

He invites your questions and queries.

Previous #102 Columns:

(This ad is a “trade” for the writing of this column. Opinions
contained in the column are those of Mr. Terry Winders, CLP)



Leasing Industry Help Wanted

Chicago, Illinois
Senior Exec. w/10 yrs discounting quality leases with Investment
Grade and Fortune 1000 credits. Must consider re-locating to Illinois, working with an independent entrepreneurial community bank.
Richard A. Burns, SVP, 312-850-1405

San Diego, California
Base pay of $25k plus uncapped commission potential
small to mid-size ticket.
Send resume:

Second decade of business, providing sales incentives that require a
commitment and passion for driving sales success.

Sales Account Executives: Jacksonville, FL/Philadelphia, PA. Small ticket funder with broad funding and exceptional vendor service capabilities. E-mail resume to:

Navitas Lease Finance Corp is an innovator in the Small Ticket Leasing Industry. We offer solutions to small-to-medium-sized businesses looking to acquire and finance equipment.


Territory Managers
Originate FMV leases for IT/Communication equipment.
10+ years direct origination required.
For more info, click here

Please see our Job Wanted section for possible new employees.



Story Credit Lessors

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.

Also listed below the dollar amounts are companies that who are known for accepting "subprime leasing."

There are many lessors with non-recourse lines and sources as well as brokers who sub-broker transactions, which is common in the industry. The categories are based on leasing association categories and to make the funder list banks and/or investors are confirmed.

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" or "Super 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.


Alphabetical list - click on company name to view more details
ABCO Leasing, Inc.
Advantage Funding
Agility Solutions
Allegiant Partners Incorporated
American Leasefund, Inc.

Black Rock Capital
Boston Financial & Equity
BSB Leasing, Inc
Calfund, LLC
Cobra Capital LLC
Financial Pacific Leasing
Forum Financial Services, Inc.
Gonor Funding
Mesa Leasing, Inc.
Maxim Commercial Credit
National Machine Tool Financial
Pawnee Leasing Corporation
Standard Professional Services, LLC
TEAM Funding Solutions
In Business Since
Leasing Association
Business Reports

Financial Pacific Leasing
Terey Jennings CLP,

Pawnee Leasing Corporation
Gary H. Souverein
(800) 864-4266 ext. 222

$1,000 - $30,000

Does Subprime Leases

Advantage Funding
Edward P. Kaye

Vehicles Only

$10,000 - $1,000,000

National Machine Tool Financial Corporation
Chris Chiappetta, Robert Lang, Susan Adamatis
800-669-7527 (CC)

Boston Financial & Equity Corporation
Debbie Monosson

$100,000 to $1,500,000

Does Subprime Leases

BSB Leasing, Inc.
1992 Colorado, Hawaii
Don Meyerson, Pres.
Bruce Zwillinger, Vice President 800.945.3372 ext. 306
Randy Propect, East Coast
Vicki Shimkus,CLP
West Coast Brokers
TEAM Funding Solutions
Ted Reynolds – Owner and President
Jeff Deskins - Credit Manager
Lynn Smith - Broker
Development Manager
888-457-6700 x115,
App Submittal
Martin Lacayo - Broker Development Manager 888-457-6700 x106,
App Submittal
Mike Wright - Broker Development Manager
888-457-6700 x108,
App Submittal
Stephen Stuesser – CFO
Jessica Green - Marketing and Relationships Manager
888-457-6700 x109, Enrollment
Fax: 512-258-2322
512.692.0500 fax

All 50 States


Calfund, LLC
Harry Saghian
Western States


Does Subprime Leases

Allegiant Partners Incorporated
Scott Enbom
(415) 257-4200, x207
Nationwide, including Alaska & Hawaii
Black Rock Capital
George Booth
US Canada (F)

$50,000 to $3MM

$250,000 average transaction

Forum Financial Services, Inc.
Tim O'Connor
972-690-9444 ext. 225
275 West Campbell Road
Suite 320
Richardson, Texas 75080
Fax: 972-690-9464

$50,000 to $1.0 million. Our average size transaction is $250,000.
Preferred Range
$100,000 to $500,000

Does Subprime Leases


American Leasefund, Inc.
Tom Davis
800.644.1182 - PH
503.244.0845 - FX
Idaho, Montana, Oregon, Washington

$3,500 - $50,000

Does Subprime Leases

Cobra Capital LLC
Dale Kluga, President

$50,000 to $1MM

$250,000 average transaction

ABCO Leasing, Inc.
Brad Christensen
Most States

$50,000 - $450,000

Agility Solutions
Hal Hayden
(928) 541-0771

$50,000 - $1,000,000
(Master Lease)

Does Subprime Leases

Maxim Commercial Capital, LLC
Doug Houlahan, CLP
Shervin Rashti, CLP

$35,000 - $500,000

Mesa Leasing, Inc.
Jeff Macdonald

$10,000 - $100,000

Standard Professional
Services, LLC
Mr. Raphael Lavin, CLP
Nationwide & some offshore

$10,000 - 250,000

($25,000 - $150,000 desired)

Gonor Funding
Norman J. Gonor
Jason Gonor
818.402.6999 (Y)

$10,000 to $100,000 with an average of $25,000 - $35,000

Does Subprime Leases

In Business Since
Leasing Association
Business Reports

Business Reports: Companies listed may make any netiquette comment about their company or reports or other information in the footnote section of their listing. Leasing News recommends readers also view the footnote as well as the section itself or searching reports on the business.

It also should be noted that if a BBB report listing is found by a reader, as there may not have been one when this was last up-dated, please send the link to so Leasing News may up-date this section.

BBB - Better Business Report | CBB - Leasing News Complaint Bulletin Board
| CNI - Current News Information


(A) Pawnee Leasing Corporation; Some times we go higher than $30,000, but our marketplace is from $1,000 to $30,000. Broker Qualify - One year time in business

(B) * Allegiant Partners has expanded their maximum transaction size from $250,000 to $500,000 for the 5 western states of California, Oregon, Washington, Nevada and Arizona.
In addition to increasing the transaction size Allegiant is offering more competitve rates for these A- and B+ transactions.
Broker Qualify - For Broker qualification please click here.

(D)ABCO Leasing, Inc. (Seattle, WA) exclusively serves the broker community and has been in business since 1974.  Since we retain all transactions in our own portfolio, we require full financial packages.  We are best at deals that do not quite fit an “A Funder” due to a lack of flexibility or some type of an arbitrary matrix requirement.  ABCO is an industry generalist that prides itself on being creative when structuring new business and in providing high quality service levels.  Broker and deal contact: Brad Christensen, Broker Relations Manager, 971/204-0236

(G) Cobra Capital LLC. Comments: Our registered trademark "Solutions that work" is our designator of origin and central marketing identity for both strong and weak credits. In addition to funding strong credits, we have also developed a 14 year history, (from Cobra and my prior company GALCO), with funding specialty, non-conforming transactions and have a solid reputation for candidly responding to our originators and lessees and working diligently to mitigate deal risk rather than making excuses to turn deals down. Our originators prefer our underwriting approach to non-conforming transactions since unlike most non-conforming funders, we prefer to mitigate risk versus jacking our return. Both Originators and Lessee's prefer our candid approach as we are also frequently asked to advise lessee's and lessors on the best way to structure their bank loans and raise capital due to our 30+ year banking and accounting backgrounds as my partner and I are both former bankers and CPA's.

(I) Standard Professional Services. LLC is a non-cookie cutter funder who does not credit score.

(J) Boston Financial & Equity Corporation, most of our leases are venture capital backed startups and turnarounds. We require full financial disclosures, CPA and internal statements, no tax returns. We do not required additional collateral, no PG's or RE needed. Do not send deals with large tax liens, especially if they are payroll taxes. Broker Qualify - A deal in hand and a full package.

(P) Financial Pacific Leasing supports a nationwide network of Brokers and Lessors. We specialize in "B" and "C" credits for established companies as well as companies under two years in business. Broker Qualify - Please Call or see "Prospective Broker" section on website

(Q) American Leasefund, Inc. funds small hard to do transactions under $50,000.00. Most of the transactions are "app only". We look for additional collateral or larger first payments to help the weaker credits. We maintain and service our own portfolio. All of our lessee billings are done via ACH. Broker Qualify - Please Call

(S) We at Summit Leasing consider ourselves to be primarily "B" credit lenders, working almost exclusively through brokers. Broker Qualify - Contact us

(V) Agility Solutions; we fund all equipment used by Wireless Internet Service Providers.
Click here to see Leasing News story.
Broker Qualify - Please Call

(W) Forum Financial Services, Inc., prefer venture capital backed start-ups and middle market to large corporate turnaround companies including companies in bankruptcy and post bankruptcy. Our absolute minimum sales for an established business with financial problems are $10.0 million. (this does not include venture capital backed start-ups). Broker Qualify - Please visit our website at or call 972-690-9444 ext. 225

(X) Advantage Funding - While we also consider quality equipment leasing as a funder, in the title vehicle leasing business, we consider all types of situations and credits and speciality vehicles for commercial use. We have a history of understanding all types of title vehicle leasing. Broker Qualify - Please Call

(Y) Gonor Funding specializes in hard to fund leases with D credit. Collateral based with good rates and commission program. Broker Qualify - Please Call

(Z) TEAM Funding Solutions is a structured lender for brand new businesses or for older companies with previous credit problems. We do not credit score. The secret to producing an approval for C-Credits starts with interviewing your customer." Broker Qualify - Click here for Broker Enrollment Form.

(AA) Calfund, LLC finances 18 wheelers and some trailers for owner operators with substandard credit.

(CC)  Specializing in Machine Tools only for transactions up to $750k. National has been in the Machine Tool Finance business since 1986 and has a leasing proficient staff to accommodate the most challenging transaction.  F ull financial disclosure required.   We can provide structured financing for the story marginal credits.   May require personal guarantees and/or down payments depending on the credit.   Any size business accepted.  For more information please contact Chris Chiappetta or Robert Lang at 800-669-7527.

(DD) Maxim Commercial Credit provides creative and flexible asset-based financing for today's challenging credit market.

(EE) BSB Leasing, Inc. is a direct funding source. In addition we offer an experienced Syndication Desk that can place transactions that fall outside of credit, equipment, geographic or dollar amount appetite.



Top Stories---August 23-August 27

Here are the top ten stories opened by readers:

(1) Alert--GMD Founder is Back!

(2) Allied Health--A Bizarre Story: $50MM & climbing

(3) Balboa Capital Settles w/five DC Churches Lawsuit

(4) Leasing 102 by Mr. Terry Winders, CLP
Proposed Accounting Standards Update for Lessee’s

(5) Madison Capital Joins “Back Office List”

(6) BSB Leasing Joins the Funder List

(7) 22-year-old Mexico woman crowned Miss Universe

(8) ELFA July MLFI is Misleading

(9) Bulldog Changes Name & to move to new HQ

(10) Bank Beat---
Chicago makes Beck, 43 CA Branches change hands


Buffalo, New York ---Adopt a Dog

Retriever / Collie / Mixed (medium coat) :: Female

“Bubbles and her brother Booker came from the local SPCA after the shelter filled beyond capacity just before the July 4th weekend. To help them clear space, Buffalo Humane took these two lovely pups. They were getting a bit stressed in the kennels anyway, and they are now having a blast in foster care, romping with the rest of the dog pack there.

“Bubbles is very loving, and she's quite the ‘wiggle-worm’. She loves to play, and like her brother, is quite a bouncy pup. Both dogs love to romp with the rest of the dogs at the house (there are 11 total), and they are getting some critical socialization with other dogs.

“Bubbles has pretty high prey drive, and seems to have the stronger herding instinct (compared to her brother). She fixates on the cat, and hits her "roundup-dog" pose. She may have a bit more of the Border Collie mentality when it comes to little critters (including cats).

“Bubbles really is looking for someone who can give her one-on-one attention. She's ready to start basic obedience training, and we know she'll be fabulous at it! Are you the person who can give her the right start in life? If so, we know she'll grow to be the most amazing and loyal companion.

“If you would like more information about Bubbles, please contact her foster mom, Carol, by email at carol @ Carol can tell you more about Bubbles, how she's being cared for, and even arrange for you to meet her.”

Fill out an online application:

Contact Email:

Buffalo Humane
3380 Sheridan Rd #276
Buffalo, NY 14226
(716) 862-9183

Adopt-a-Pet by Leasing Co. State/City

Adopt a Pet


Classified ads—Verification/Web Sites

Retrieve/verify a corporation and personal tax information (1040, 1120, 1065) electronically directly from the source. Results delivered in 24-48 hours. 678-393-1988 Scott or

Web Design & Marketing
Why spend your time and money teaching some marketing firm how the leasing industry works? Leasing websites, secure applications & marketing. DFCO, LLC
Dana Freeman

All "Outsourcing" Classified ads (advertisers are both requested and responsible to keep their free ads up to date:

How to Post a free "Outsourcing" classified ad:




News Briefs ---

Major Hurricane to Hit East Coast Labor Day Weekend

Chinese Industrial Bank's Financial Lease Company Receives License

NYC Mosque big owes 224G tax

Economists agree: Stimulus created nearly 3 million jobs

Bernanke Tries to Manage Expectations of Fed Role

Mortgage brokers are becoming a vanishing breed

Denver airport breaks ground on new rail line to downtown

'Modern Family' scores best comedy Emmy

You May have Missed---

Hitmen Kill Mexican Mayor In Drug War State




Sports Briefs----

Japan ends USA's five-year reign to win Little League WS title

49er Rookie Iupati is the hole package

Oakland Raiders QB Jason Campbell has injured wrist, too

Purdy: Did San Francisco 49ers win over Oakland Raiders mean anything?




California Nuts Briefs---

Many feel effects of state budget delay

Unemployment trends for every city in California

Trio of retired Bay Area police chiefs join forces in new business venture



“Gimme that Wine”

The Soulful Side of Bordeaux

Sonoma Growers Renew Winegrape Commission

Napa Valley Vintners Kick Off Harvest 2010 in Style!

Putting the screw on wine corks

Free Mobile Wine Program

Wine Prices by vintage

US/International Wine Events

Winery Atlas\

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This Day in American History

    1637- The first Synod was held at Mr. Shepard's church, Cambridge ( then Newtowne), Massachusetts to condemn the preaching of Anne Hutchinson, the first female religious leader in the American colonies. Eight-two errors in her teachings were enumerated and condemned. The synod adjourned on September 22, 1637. Hutchinson was bought to trail on the strength of this condemnation and was exiled from the Massachusetts Bay Colony. Moving the following year to Rhode Island, then to New York, Anne and her family were killed by Indians in 1643.
    1645 - Dutch & Indians signed peace treaty in New Amsterdam (NY).
    1770- Anglican clergyman and hymn writer John Newton wrote in a letter: 'The exercised and experienced Christian, by the knowledge he has gained of his own heart and the many difficulties he has had to struggle with, acquires a skill and compassion in dealing with others.
    1776- A few days before, in the Battle of Long Island, N.Y., American forces commandeered by Gen. Israel Putnam and Gen. John Sullivan were defeated by the British under Gen. Sir William Howe and Gen. Sir Henry Clinton. Howe took Gen. Sullivan ***prisoner. On Aug 30, the Americans evacuated Long Island and crossed to Massachusetts. General Washington took advantage of a heavy fog to evacuate Long Island after a defeat. Adverse winds kept the British fleet from intervening
    1778- American forces withdrew from Rhode Island after an unsuccessful attempt, led by John Sullivan, to recapture Newport from the British ***
    1780 - General Benedict Arnold betrayed the US when he promised secretly to surrender the fort at West Point to the British army. Arnold whose name has become synonymous with traitor fled to England after the botched conspiracy. His co-conspirator, British spy Major John Andre, was hanged.
    1781 - The French fleet of 24 ships under Comte de Grasse arrived in the Chesapeake Bay to aid the American Revolution. The fleet defeated British under Admiral Graves at battle of Chesapeake Capes.
    1800-African-American Gabriel Prosser's major slave revolt is disclosed by Mosby Sheppard two slaves Tom and Pharoah, who told him of the plot. during the afternoon of this day, Saturday, August 30, set for the rebellion and was made by Mr. Mosby Sheppard, whose slaves, Tom and Pharoah, had told him of the plot. Virginia Governor Monroe, who had heard earlier plans of slaves making swords, bullets, and organizing for an attack on Richmond, realizing secrecy was now impossible and worried others would join Prosser, acted quickly and openly. He appointed three aides for himself, asked for and received the use of the federal armory at Manchester, posted cannon at the capitol, called into service well over six hundred and fifty men, and gave notice of the plot to every militia commander in the State” But," as a contemporary declared, upon that every evening just about Sunset, there came on the most terrible thunder accompanied with an enormous rain, that I ever witnessed in this State. Between Prosser's and Richmond, there is a place called Brook Swamp which runs across the high road, and over which there was a [MS torn] bridge. By this, the Africans were of necessity to pass, and the rain had made the passage impracticable.
Nevertheless about one thousand slaves, some mounted, armed with clubs, scythes, home-made bayonets, and a few guns, did appear at an agreed-upon rendezvous six miles outside the City, but, as already noted, attack was not possible, and /222/ the slaves disbanded. As a matter of fact even defensive measures, though attempted, could not be executed.
The next few days the mobilized might of an aroused slave State went into action and scores of Negroes were arrested. Gabriel had attempted to escape via a schooner, Mary, but when in Norfolk on September 25, he was recognized and betrayed by two Negroes, captured, and brought back, in chains, to Richmond. He was quickly convicted and sentenced to hang, but the execution was postponed until October 7, in the hope that he would talk. James Monroe personally interviewed him, but reported, "From what he said to me, he seemed to have made up his mind to die, and to have resolved to say but little on the subject of the conspiracy." Along with Gabriel fifteen other rebels were hanged on the seventh of October. Twenty-one were reported to have been executed prior to this, and four more were scheduled to die after October 7. A precise number of those executed cannot be given with certainty, but it appears likely that at least thirty-five Negroes were hanged, four condemned slaves escaped from prison (and no reference to their recapture has been seen), while one committed suicide in prison The chasm between slave owners and their “property” widen with both becoming extremely “fearful” of each other. As Dr. Martin Luther King, Jr. was to point out in the next century, “violence begets violence.”
    1813 - Creek Indians massacred over 500 whites at Fort Mims Alabama.
    1820- Birthday of George F. Root, American sacred music editor and composer. Root helped edit 75 musical collections, as well as composing several hundred original sacred melodies. One of these, JEWELS, is the tune to which is commonly sung the hymn, "When He Cometh."
    1838 -- The first African-American magazine Mirror of Freedom, begins publication in New York City.
    1839 - A hurricane moved from Cape Hatteras NC to offshore New England. An unusual feature of the hurricane was the snow it helped produce, which whitened the Catskill Mountains of New York State. Considerable snow was also reported at Salem NY.
    1856-Wilberforce University was established in Xenia, Ohio under auspices of the Methodist Episcopal Church. In 1863, the university was transferred to the African Methodist Episcopal (AME) Church.
    1862-The battle actually started yesterday, but today at the second Battle of Bull Run, the maneuvers of Gen. Stonewall Jackson and his teamwork with Gen. Lee were too much for the 45,000 Union troops under Gen. John Pope, who broke and retreated to Washington, D.C. this day. Union losses were 1724 killed, 8372 wounded, 5958 missing. Confederate losses stood at 1481 killed, 7627 wounded, 89 missing. It is believed the almost 6,000 soldiers missing deserted and fled from the army. We highlighted it yesterday, and “Today in History” highlights its end.
    1890- Congress approved the inspection of meat. It provided for the inspection of salted pork, and bacon intended for export, as well as the inspection of export swine, cattle, sheep, and other ruminants, due primarily to complaints of foreign buyers. It did not apply to meat in the United States. Importers of American Leasing meat were objecting to not only the quality, but to the “disease” brought by American meat products. Upton Sinclair's book, “The Jungle,” 1905, exposed the horror of meat packing in Chicago, which led the Pure Food and Drug Act and inspection of meat facilities and quality standards.
    1893- Frances Folsom Cleveland ( Mrs. Grover Cleveland) was the first presidential wife to have a baby at the White House when she gave birth to a baby girl ( Esther) The first child ever born in the White House was a granddaughter to Thomas Jefferson in 1806.
    1894 -Independent Christian evangelist and educator Bob Jones, Sr. was converted at age 11 to a vital Christian faith. Licensed to preach by the Methodists at 15, Jones maintained a lifelong fundamentalist view of the Bible. In 1926, at age 32, he founded Bob Jones University.
    1901- birthday of Roy Wilkins, grandson of a Mississippi slave, civil rights leader, active in the National Association for the Advancement of Colored People ( NAACP), retired as its executive director in 1977. Born at St. Louis, MO. Died at New York, NY, Sept 8, 1981
    1907-birthday of actress Shirley Booth. She won the 1950 Tony award for her work in Come Back Little Sheba and the 1953 Tony for Time of the Cuckoo. Her later years were spent as Hazel on the TV sitcom of the same name.
    1908-Birthday of singer-leader Willie Bryant, born New Orleans, LA. Once employed Ben Webster, Benny Carter, Teddy Wilson, and many others.
    1918-Birthday of Baseball Hall of Fame outfielder, Theodore Samuel(Ted) Williams, San Diego, CA.
    1924- Trumpet play Kenny Dorham Birthday
    1935 – Birthday of singer John Phillips (: The Mamas & The Papas: Monday Monday, California Dreamin', Creeque Alley; songwriter: California Dreamin', San Francisco [Be Sure to Wear Flowers in Your Hair]; actress MacKenzie Phillips' father; died Mar 18, 2001)
    1943-WALSH, KENNETH AMBROSE Medal of Honor
Rank and organization: First Lieutenant, pilot in Marine Fighting Squadron 124, U.S. Marine Corps. Place and date: Solomon Islands area, 15 and 30 August 1943. Entered service at: New York. Born: 24 November 1916, Brooklyn, N.Y. Other Navy awards: Distinguished Flying Cross with 5 Gold Stars. Citation: For extraordinary heroism and intrepidity above and beyond the call of duty as a pilot in Marine Fighting Squadron 124 in aerial combat against enemy Japanese forces in the Solomon Islands area. Determined to thwart the enemy's attempt to bomb Allied ground forces and shipping at Vella Lavella on 15 August 1943, 1st Lt. Walsh repeatedly dived his plane into an enemy formation outnumbering his own division 6 to 1 and, although his plane was hit numerous times, shot down 2 Japanese dive bombers and 1 fighter. After developing engine trouble on 30 August during a vital escort mission, 1st Lt. Walsh landed his mechanically disabled plane at Munda, quickly replaced it with another, and proceeded to rejoin his flight over Kahili. Separated from his escort group when he encountered approximately 50 Japanese Zeros, he unhesitatingly attacked, striking with relentless fury in his lone battle against a powerful force. He destroyed 4 hostile fighters before cannon shellfire forced him to make a dead-stick landing off Vella Lavella where he was later picked up. His valiant leadership and his daring skill as a flier served as a source of confidence and inspiration to his fellow pilots and reflect the highest credit upon the U.S. Naval Service.
    1949—Top Hits
You're Breaking My Heart - Vic Damone
Room Full of Roses - The Sammy Kaye Orchestra (vocal: Don Cornell)
Some Enchanted Evening - Perry Como
I'm Throwing Rice (At the Girl that I Love) - Eddy Arnold
    1952 - Captain Leonard W. Lilley of the 4th Fighter Interceptor Wing scored his first aerial victory. He went on to become an F-86 Sabre ace.
    1956- White mob prevents enrollment of blacks at Mansfield High School, Texas, as school busing and desegregation comes to major conflicts across the nation..
    1957—Top Hits
Love Letters in the Sand - Pat Boone
Tammy - Debbie Reynolds
Whole Lot of Shakin' Going On - Jerry Lee Lewis
(Let Me Be Your) Teddy Bear - Elvis Presley
    1959- Bobby Darin's "Mack the Knife" debuts on the pop charts. The song from the "Three Penny Opera" will be Darin's biggest hit.
    1961 - No. 1 Billboard Pop Hit: "Michael," the Highwaymen. The five members were all freshmen from the same fraternity at Wesleyan University at Middletown, Conn. The song debuts at No. 100 on the Hot 100.
    1961-24 year old Gene Chandler records "Duke of Earl" for Vee Jay Records. It will become the label's first number one and first million seller next February.
    1962-A presidential hot line was installed between the White House, Washington, DC, and the Kremlin, Moscow, during the administration of President John F. Kennedy.
    1963 - Two months after signing an agreement to establish a 24-hour-a-day "hot line" between Moscow and Washington, the system goes into effect. The agreement came just months after the October 1962 Cuban missile crisis, in which the United States and Soviet Union came to the brink of nuclear conflict.
    1965 - No. 1 Billboard Pop Hit: "Help!" The Beatles. The song is released in the U.S. two weeks before the film "Help!" opens in New York.
    1965—Top Hits
I Got You Babe - Sonny & Cher
Help! - The Beatles
California Girls - The Beach Boys
Yes, Mr. Peters - Roy Drusky & Priscilla Mitchell
    1968- The Beatles' "Hey Jude" is released.
    1968 --The Democratic Convention comes to and end Reportedly Chicago's finest invade McCarthy's headquarters, dragging staffers from their beds and beating the beejezus out of them. CBS TV-anchor Walter Cronkite tells prime-time television viewers :"I want to pack my bags & get out of this city." On August 29, vice president Hubert H. Humphrey was nominated for president and Senator Edmund S. Muskie of Main was named the vice presidential candidate. The convention, which began August 26, was the most violent in U.S. history. Antiwar protestors clashed with police and national guardsmen. Hundreds of people, including bystanders and members of the press, were beaten by police, some in full view of television cameras. George Wallace and Gen. Curtis E. LeMay would become third party candidates. On November 5, Richard M. Nixon would be elected president along with Spiro T. Agnew as vice president. The popular vote was Nixon 31,785,480; Humphrey, 31,275,166; Wallace 8,906,473. The actual decision was by the electoral vote with Nixon 302; Humphrey, 191 and George Wallace, 45. The Republicans gained four seats in the House, five in the Senate, although Democrats still held majorities of 58-42 in the Senate and 2453-192 in the House. The Republicans gained five governorships in the election.
    1972-John Lennon and Yoko Ono were joined by Stevie Wonder, Roberta Flack and Sha Na Na at a fund raising concert for the One To One charity at New York's Madison Square Gardens. Several of the performances were later included on Lennon's, "Live in New York City" album.
    1973—Top Hits
Brother Louie - Stories
Live and Let Die - Wings
Let's Get It On - Marvin Gaye
Everybody's Had the Blues - Merle Haggard
    1974-The last episode of the regular TV series “The Brady Bunch.” The first show was aired September 26, 1969, starring Robert Treed as widower Mike Brady who has three sons and is married to Carol _(played by Florence Henderson), who has three daughters, Housekeeper Alice was played by Ann B. Davis, Sons Greg ( Barry Williams), Peter ( Christopher Knight) and Bobby ( Mike Lookinland) and daughters Marcia ( Maureen McCormick), Jan ( Eve Plumb) and Cindy ( Susan Olsen) experienced the typical crises of youth. The programs steered clear of social issues and portrayed childhood as a time of innocence. The program continues to be very popular in reruns in after-school time slots. There were also many spin-offs. “ The Brady Kids,” ( 1972-74), a Saturday morning cartoon,” The Brady Bunch Hour)” 1976-88), a variety series, “ The Brady Brides, 1981), a sitcom about the two older daughters adjusting to marriages and the “Bradys'(19090), a short-lived dramatic series. “A Very Brady Christmas(1988) was CBS's highest rated special for the season. In 1995, “ The Brady Bunch Movie” appealed to fans who had watched the program 25 years before.
    1975- James Taylor's "How Sweet It Is (To Be Loved By You)" peaks at #5 on the pop singles chart.
    1975-KC and the Sunshine Band's "Get Down Tonight" tops the Billboard chart.
    1975-Orleans enters the Billboard Hot 100 for the first time with "Dance with Me", which would climb to #6. They would return a year later with "Still the One" (#5) and again in 1979 with "Love Takes Time" (#11).
    1980- Pat Benatar's "You Better Run" peaks at #42 on the pop singles chart.
    1989-Billy Joel fired his manager and former brother-in-law Frank Weber after an audit revealed discrepancies. Joel later took him to court and sued for $90 million.
    1981—Top Hits
Endless Love - Diana Ross & Lionel Richie
Slow Hand - Pointer Sisters
Stop Draggin' My Heart Around - Stevie Nicks with Tom Petty & The Heartbreakers
(There's) No Gettin' Over Me - Ronnie Milsap
    1981-Jockey Bill Shoemaker rode John Henry to a nose victory to win the inaugural running of the Arlington Million, the first $1 million horse race, at Arlington Park in Illinois.
    1982 - A tropical depression brought torrential rains to portions of southern Texas. Up to twelve inches fell south of Houston, and as much as eighteen inches fell southeast of Austin. The tropical depression spawned fourteen tornadoes in three days. (David Ludlum) Record cold gripped the northeastern U.S. Thirty-one cities in New England reported record lows, and areas of Vermont received up to three inches of snow
    1983- Colonel Guion Bluford, mission specialist on the third flight of the Space Shuttle Challenger, became the first African-American astronaut to fly in outer space.
    1986- Steve Winwood's "Higher Love" hits #1 on the singles chart; Mick Jagger's "Ruthless People" peaks at #51 and David Lee Roth's "Yankee Rose" peaks at #16.
    1987 - Eight cities in California and Oregon reported record high temperatures for the date, including Redding CA and Sacramento CA where the mercury hit 100 degrees.
    1988 - Thunderstorms drenched Georgia and the Carolinas with heavy rain, soaking Columbia, SC, with 4.10 inches in three hours. Fresno CA was the hot spot in the nation with a record high of 109 degrees. Duluth MN tied their record for the month of August with a morning low of 39 degrees
    1989—Top Hits
Right Here Waiting - Richard Marx
Cold Hearted - Paula Abdul
Hangin' Tough - New Kids on the Block
Are You Ever Gonna Love Me - Holly Dunn
    1990-Paul Anka, who was born in Ottawa, Canada, is naturalized as an American citizen in Las Vegas. During the ceremony, his illegally parked car was towed away.
    1990- Seattle Mariners become 1st team to have father-son teammates, signing Ken Griffey to play with son Ken Griffey Jr .
    1993 - "Late Show with David Letterman" debuted on CBS-TV. CBS remodeled the Ed Sullivan Theater (on 54th Street in New York City) for Letterman, who had just spent over a decade on NBC ("Late Night with David Letterman"). The first musical guest to appear on the new show was Billy Joel. The show first started February 1, 1982 with the top ten lists, mail bag, stupid pet tricks, participation by the TV crew, neighbors, and on the new show, this was carried forward along with surprise people in the audience such as Paul Newman with his tow gun salute, Martha Stewart. The show also featured his Canadian side-kick and very popular “hip” musician Paul Shaffer.
    1994-—Top Hits
I ll Make Love To You- Boyz II Men
Stay (I Missed You) (From "Reality Bites")- Lisa Loeb
Wild Night- John Mellencamp With Me Shell Ndegeocello
Fantastic Voyage- Coolio
    1997-The Houston Comets defeated the New York Liberty, 65-51, to win the first WNBA title. Houston was led by the new league's Most Valuable Player, Cynthia Cooper, who scored 25 points.
    1998 -Toms River becomes the first American team since 1993 to win the Little League World Series as Chris Cardone hits home runs in consecutive at-bats, including a game- deciding two-run shot beating Kashima, Japan,12-9.
    1999-—Top Hits
Bailamos- Enrique Iglesias
Genie In A Bottle- Christina Aguilera
Summer Girls- LFO
Unpretty- TLC
    2000- As Braves come to bat in the bottom of the ninth inning trailing the Reds, 4-2, a power spike causes most of the lights to go out at Turner Field causing a 12-minute delay. As the Atlanta crowd waits for play to resume it is treated to a rendition of the song, "The Night the Lights Went Out in Georgia"
    2002- After marathon negotiation sessions to avoid a players' strike just hours away, Bud Selig announces the players union and owners have reached a settlement on a new four-year CBA without the need of a work stoppage. The new agreement, called 'historic' by the commissioner, gives the owners the economic restraints they wanted as the players are assured no teams will be contracted until 2007 season with a revenue sharing plan will gradually be implemented during the span of the contract.
    2002 - Bruce Springsteen fans flock to stores for the release of "The Rising," the Boss' first album with the E Street Band since 1987.
    2003-—Top Hits
Shake Ya Tailfeather- Nelly, P. Diddy & Murphy Lee
Crazy In Love- Beyonce Featuring Jay-Z
Right Thurr- Chingy
P.I.M.P.- 50 Cent
    2005-- In the long tradition of Bronx Bombers, Alex Rodriguez becomes only the second right-handed batter in Yankees history to hit 40 homers in a season. The Yankee's third baseman joins Joe DiMaggio, who hit 46 homers in 1937, making it the only time ‘Joltin' Joe' reached the 40 mark.

****In New Hampshire, a band of four hundred men, suddenly assembling in arms, and conducted by John Sullivan, an eminent lawyer and a man of great ambition and intrepidity, gained possession by surprise of the castle of Portsmouth, and confined the royal garrison till the powder-magazine was ransacked and its contents carried away.

Extremely controversial in his day, Somersworth's John Sullivan became the first "president" of New Hampshire. He served three terms in the role we now call governor. Sullivan cut his teeth as a young lawyer in Portsmouth, NH and became the first attorney in Durham. His goal in life was to be wealthy and his litigious pursuit of debtors in his hometown led to angry mobs surrounding his house. He served courageously, some say brazenly, in Revolutionary War battles, though he had been a friend of exiled British NH governor John Wentworth, whom he later replaced. Captured by the British, Sullivan became a courier between the two sides for which he was severely criticized. Sullivan joined the Seacoast NH uprising at Fort William and Mary in 1774, then served in a number of failed battles. George Washington was not fond of Sullivan, but called on him often. Major General Sullivan was among the troops at Quebec, and a leader at Trenton, Brandywine and Germantown. Washington called on him again in 1779 to literally wipe out all Native American settlements that threatened colonists in New York and Pennsylvania. Sullivan's March, as it was called, devastated Indian populations there as his troops destroyed all native housing and crops. He served in both the first and second Continental Congress. After the war he returned to his law practice and was made a federal judge, though he was often too ill, often from alcohol, to serve. The NH town and county of Sullivan are among the many places dedicated in his name.


Baseball Poem



William (Sugar) Wallace

Catfish, Mudcat, Ducky, Coot.
The Babe, The Barber, The Blade, The Brat.
Windy, Dummy, Gabby, Hoot.
Big Train, Big Six, Big Ed, Fat.

Greasy, Sandy, Muddy, Rocky.
Bunions, Twinkletoes, Footsie, The Hat.
Fuzzy, Dizzy, Buddy, Cocky.
The Bull, The Stork, The Weasle, The Cat.
Schoolboy, Sheriff,
Rajah, Duke,
General, Major,
Spaceman, Spook.

The Georgia Peach, The Fordham Flash,
The Flying Dutchman. Cot.
The People's Cherce, The Blazer. Crash.
The Staten Island Scot.
Skeeter, Scooter,
Pepper, Duster,
Ebba, Bama, Boomer, Buster.

The Little Professor, The Iron Horse. Cap.
Iron Man, Iron Mike, Iron Hands. Hutch.
Jap, The Mad Russian, Irish, Swede. Nap.
Germany, Frenchy, Big Serb, Dutch,
Turk. Tuck, Tug, Twig.
Spider, Birdy, Rabbit, Pig.

Fat Jack, Black Jack, Zeke, Zack. Bloop.
Peanuts, Candy, Chewing Gum, Pop.
Chicken, Cracker, Hot Potato, Soup.
Ding, Bingo.

Three-Finger, No-Neck, The Knuck, The Lip.
Casey, Gavvy, Pumpsie, Zim.
Flit, Bad Henry. Fat Freddie, Flip.
Jolly Cholly, Sunny Jim.
Shag, Schnozz,
King Kong, Klu.
Boog, Buzz,
Boots, Bump, Boo.

King Carl, The Count. The Rope, The Whip.
Wee Willie, Wild Bill, Gloomy Gus. Cy.
Bobo, Bombo, Bozo. Skip.
Coco, Kiki, Yo-yo. Pie.
Dinty, Dooley,
Tuffy, Snuffy,
Stubby, Dazzy,
Daffy, Duffy.

Baby Doll, Angel Sleeves, Pep, Sliding Billy,
Buttercup, Bollicky, Boileryard, Juice.
Colby Jack, Dauntless Dave, Cheese,
Gentle Willie,
Trolley Line, Wagon Tongue, Rough,
What's the Use.

Poosh 'Em Up,
Skoonj, Slats, Ski.
Ding Dong,
Dim Dom, Dee.

Famous Amos. Rosy, Rusty.
Handsome Ransom. Home Run, Huck.
Rapid Robert. Cactus, Dusty.
Rowdy Richard. Hot Rod, Truck.
Jo-Jo, Jumping Joe,
Little Looie,
Muggsy, Moe.

Old Folks, Old Pard, Oom Paul. Yaz.
Cowboy, Indian Bob, Chief, Ozark Ike.
Rawhide, Reindeer Bill. Motormouth. Maz.
Pistol Pete, Jungle Jim, Wahoo Sam. Spike.
The Mad Hungarian.
Mickey, Minnie.
Kitten, Bunny.
Big Dan, Moose.
Jumbo, Pee Wee; Chubby, Skinny.
Little Poison.
Crow, Hawk, Goose.
Marvelous Marv.
Oisk, Oats, Tookie.
Vinegar Bend.
Suds, Hooks, Hug.
Hammerin' Hank.
Cooch, Cod, Cookie.
Harry the Horse.
Speed, Stretch, Slug.

The Splendid Splinter. Pruschka. Sparky.
Chico, Choo Choo, Cha-Cha, Chub.
Dr. Strangeglove. Deacon. Arky.
Abba Dabba. Supersub.
Bubbles, Dimples, Cuddles, Pinky.
Poison Ivy, Vulture, Stinky.
Jigger, Jabbo
Jolting Joe
Blue Moon
Boom Boom





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