Relationships	Role	Relationship Start	Relationship End
Heller Financial, Inc.	Parent	5/14/1986	4/24/1992
3314 Building Corp.	Subsidary	9/30/1988	10/30/1988
7400 Building Corp.	Subsidary	9/30/1988	10/30/1988
Holding Marina Building Corp.	Subsidary	9/30/1988	10/30/1988
Metro Tech Building Corp.	Subsidary	9/30/1988	10/30/1988
Southeast Corner Associates, Inc.	Subsidary	9/30/1988	10/30/1988
Westgate Building Corporation	Subsidary	9/30/1988	10/30/1988

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
3314 Building Corp.	Seller			Discontinued	10/31/1988
7400 Building Corp.	Seller			Discontinued	10/31/1988
Holding Marina Building Corp.	Seller			Discontinued	10/31/1988
Metro Tech Building Corp.	Seller			Discontinued	10/31/1988
Southeast Corner Associates, Inc.	Seller			Discontinued	10/31/1988
Westgate Building Corporation	Seller			Discontinued	10/31/1988