| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 7/28/1999 | 10/24/2001 |
| Heller Healthcare Finance Holdings, Inc. | Parent | 7/28/1999 | 10/24/2001 |
| Heller Delaware Holdings, Inc. | Subsidary | 11/11/1999 | 10/24/2001 |
| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 7/28/1999 | 10/24/2001 |
| Heller Healthcare Finance Holdings, Inc. | Parent | 7/28/1999 | 10/24/2001 |
| Heller Delaware Holdings, Inc. | Subsidary | 11/11/1999 | 10/24/2001 |