| Relationships | Role | Relationship Start | Relationship End |
| Heller Financial, Inc. | Parent | 2/26/2001 | 10/24/2001 |
| Heller Healthcare Finance Holdings, Inc. | Parent | 2/26/2001 | 10/24/2001 |
| Heller Healthcare Finance Holdings, Inc. | Parent | 7/28/1999 | 2/25/2001 |
| Heller Trade Receivables Holding, Inc. | Subsidary | 2/15/2001 | 10/24/2001 |