Wingspan Portfolio Advisors

CENLAR

July 6, 2007

To Whom It May Concern:

We have retained the Law Offices of Jordan S. Katz, P.C. to handle foreclosure, bankruptcy, REO, and eviction files in the state of New York. Over the span of our partnership together, we have experienced nothing short of superior customer service with the staff there. They are creative and dedicated to working on our files, whether they are run-of-the-mill files, or the complicated matters.

The Law Offices of Jordan S. Katz has consistently completed our actions in the Fannie Mae/Freddie Mac timeline guides and are always available to assist with any questions we may have.

I would recommend this firm for any type of file in the realm of defaulted mortgages. If I can be of further assistance, I can be contacted at 609-883-3900 ext. 7310.

Sincerely,

Matthew Feeney
Foreclosure Supervisor

Select Portfolio Servicing

January 14, 2003

RE: Letter of Recommendation

To whom it may concern:

The Law Offices of Jordan S. Katz, P.C. has provided legal services to Fairbanks Capital Corp., as our New York Network Counsel, for the past five years. our partnership with them has prospered based upon their knowledge, commitment and loyalty.

Fairbanks insists that its attorneys comply with Fannie Mae/ Freddie Mac timelines for foreclosure and bankruptcy actions in New York. The Law Offices of jordan S. Katz, P.C. has consistently achived outstanding timeline performance. They have distinguished themselves by exhibiting responsiveness, creativity and candor in providing legal services to Fairbanks in these areas.

I highly value our relationship with The Law Offices of Jordan S. Katz, Esq. and have confidence in there legal representation.

If I can be of further assistance please do not hesitate to contact me.

Very truly yours,

Ed Hirsh
Vice President of Time Line Management

Fremont Investment & Loan

June 28, 2007

To Whom It May Concern:

The Law Offices of Jordan S. Katz, P.C. has been providing legal services to Fremont Investment Savings and loan as our New York counsel for the past few years. We have come to rely on Jordan and his staff for many of our problem foreclosure files. He has distinguished himself by exhibiting creativity and candor on the matters.

Our company requires our attorneys to adhere to Fannie Mae/Freddie Mac timelines for foreclosure and bankruptcy files and The Law Offices of Jordan S. Katz, P.C. as consistently met or beat the timelines for us. Along with that achievement, the staff is very responsive to any questions and is knowledgeable about each stage of a case in process.

I value our partnership with The Law Offices of jordan S. Katz, and would highly recommend their services.

Sincerely,

John M. Lawrence
Executive Vice President, Loan Servicing

Green River Capital

July 1, 2007

To Whom It May Concern:

We have been working with the Law Offices of Jordan S. Katz, P.C. for quite a few years on post-foreclosure files. Jordan and his REO/Eviction/Closing staff are knowledgeable about the ins and outs of New York properties and their surrounding neighbourhoods. Everyone is responsive and committed to providing personal attention to our files. We trust the staff to be honest and candid as well as creative in handling our properties.

I highly value the relationship we have with the Law Offices of jordan S. Katz, and have complete confidence in their legal representation. I would definietly recommend the use of this firm for foreclosure, bankruptcy, and post-foreclosure work.

Sincerely,

Christopher West
President