| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 12/31/1998 | 10/24/2001 |
| Heller International Group, Inc. | Parent | 12/10/1992 | 12/30/1998 |
| Hhf7, Inc. | Subsidary | 3/20/2001 | 10/24/2001 |
| Heller International, Llc | Subsidary | 7/30/1999 | 10/24/2001 |