Entertainment
AMC Theaters Blockbuster Carmike Cinemas Exhale Spa	House of Blues Knott’s Berry Farm Loews Cineplex  Entertainment	Magic Johnson Theaters Spectrum Clubs Tower Records Westar Cinemas

Restaurant
Abuelo’s Ameriking Apex Restaurants Apple Grove (Applebee’s) Applebee’s International Backyard Burger Baja Fresh Benihana Bennigan's Grill & Tavern Bernie’s Bagels Big 10 Bistro Group Bladow Enterprises Bob Evans Farms Boston Market Boudin Briad Group Brinker International Brumit Restaurant Group Buca di Beppo Buffets, Inc. California Pizza Kitchen Cambridge Investments (Arby's) Captain D’s Caribou Coffee Carino’s Carlson Restaurants Worldwide Cedar Enterprises Champps Entertainment Chart House Restaurants Chevy’s Ciao Cucina Chili’s Grill & Bar CKE Restaurants Coco’s and Carrow’s Coffee Bean & Tea Leaf Country Havest Buffet Damon's Grill	Del Frisco’s Dick Clark Restaurants Diedrich Coffee Eateries, Inc. Einstein/Noah’s Bagels Elephant Bar Encanto Restaurants Excalibur Family Restaurants Famous Dave's of America Fazoli’s Fired Up Fox & Hound Fresh Choice Restaurants Friendly’s Fritz Management Furr's Cafeteria Gala Enterprises Heartland Foods (Burger King) Houlihan’s House of Blues Islands Restaurants Jack In The Box La Salsa Fresh Mexican Lawry's Restaurants Longhorn Luby’s Cafeterias Macaroni Grill Marie Callender Max & Erma's Restaurants McAlisters Deli Metromedia Restaurants Mimi’s Café New York Pizza Deli Noodles & Co Panda Express Panera Bread Pasta Pomodoro	Pat & Oscars Restaurant Patina Perkins Restaurants Piccadilly Restaurants Pizzeria Uno Planet Hollywood Ponderosa Steakhouses Potbelly Sandwich Works Prandium Rare Hospitality Real Mex/Chevy’s Red Mango Restaurants Unlimited Rib Crib Corporation Rock Bottom Restaurants Round Table Pizza Ruby’s Ruth’s Chris Steak House Ryan’s Steakhouse Shoney’s Sizzler International Smokey Bones Sonic Steak & Ale Steak N Shake Steakhouse Partners Stir Crazy Stuart Anderson’s Black Angus Taco Bueno TGI Friday’s A&P/Pathmark Supermarkets The Palm Restaurant Tomato Grotto Tony Roma Uno Chicago Grill Vicorp Restaurants Yard House YUM Brands

Retail
Ask Universal 2nd Swing 7-Eleven Allied Cash American Education Group Anna’s Linens Aramark Educational Resources Bally Total Fitness Bassett Furniture Beautifull, Inc. Big 10 Tires Bon-Ton Department Comex Group Cycle Gear Esprit de Corp Executrain West, Inc.	Factory 2 U Stores Family Christian Store Fleming Companies Follett Garden Ridge Stores Great Atlantic and  Pacific Tea Company Jenny Craig Jensen Jewelers La Petite Academy Lenox Group Life Touch Longs Drug Store OfficeMax Pep Boys PetsMart, Inc.	Regis Salons Rose’s Department Stores Sears, Roebuck & Company ShopKo Stores Stroud’s The Comex Group The Good Guys! The Limited The Markets The Right Start, Inc. The Sports Authority Ultimate Electronics Wet Seal Wild Oats Markets Wilson’s Leather World Kitchen

Debt Restructuring Clients
2nd Swing Bassett Furniture Baxter Properties Beautifull, Inc. Bishop Hawk Carinalli Carino’s Italian Grill Franchisee Dan Morgan Delco Builders Dermody Properties Fite Development	Herb Nadel IM Construction, Inc. Industry West Commerce  Center, LLC Janin Associates Ken Ruby Monterey Development Piccadilly Restaurants Placer 536 Pusch Ridge R & K Homes, LLC	Reynen & Bardis Ribeiro Ken Ruby SCM Homes Sheldon Cloobeck Sonoma Mortgage Sotiris Kolokotronis Walter Stockman Wood Rodgers Yeh

Industrial/Office Clients
Buffets Delco Builders Duff & Phleps Executrain Garden Ridge	iMotors IndyMac Intechra Lexent Enterprises Pick-up Stix	R&B Enterprises Spectrum Clubs Vitality Beverages WinCup

Other Clients
Arizona Culinary Institute Pillowtex	Premier Salons	Realty Resources Group