| HUIZENGA             | 2215 York Road, Suite 500   Oak Brook, IL  60523Ph. (630) 990-2100   Fax (630) 990-2110 |
|----------------------|---------------------------------------------------------------------------------------------------------------------------------|
| OPPORTUNITY PARTNERS |                                                                                                                            |

| ·   | The $4.50/share dividend would provide the shareholders with a very tangible, and present value, benefit of their share ownership. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The recommended one-time dividend would likely qualify as a non-taxable return of capital for tax purposes given the Company's substantial NOL carry forward. Should that not be the case, the favorable 15% federal tax rate would apply for the balance of 2010 before tax rates on dividends are expected to materially increase to "ordinary" rates. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | The Company's implementation of the stock buy-back program further reduces the little "float" in the Company's already illiquid stock. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company's return on equity would be increased without unduly leveraging the business. According to the 2009 Form 10K, the Company concluded 2009 with an equity to asset ratio of 70.3%. Declaration of a one-time $4.50/share dividend would result in a pro-forma year-end 2009 equity to asset ratio of 60.1% assuming the dividend had been paid on December 31, 2009 (please refer to Exhibit A). |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company concluded the year with $6.8 million of cash and $39.9 million of availability under its revolver. It would appear that the Company should be able to comfortably declare a dividend of $4.50/share while maintaining sufficient liquidity and equity to conduct its business (please refer to Exhibit A). We understand the Company would need to obtain the consent of its lender to institute the proposed dividend; however, the proposed dividend of approximately $18 million, if funded solely from the revolver rather than a combination of revolver and the Company's balance sheet cash, would represent less than one-half of the availability under its revolver. The Exhibit A assumed the Company would use approximately $12 million of the Company's available revolver or 30% of its availability. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The Company's retention of excess capital based on uncertain future events that may not occur (e.g., a change-of-control transaction in which the present value of the NOL may be reduced or the possibility of consummating an unidentified future acquisition) is not, in our judgment, an overly compelling reason not to enact the above recommendations. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    | /s/ Ronald G. Kenny |   |
|--------|---------------------|--------|
| Name:  | Ronald G. Kenny     |   |
| Title: | Manager             |   |

----

|                                       |   | December 31, 2009 |        |
|--------------------------------------------|--------|-------------------|-------------|
|                                       |   | Actual            |        |   | Pro-Forma Adjustments |   |   | Pro-Forma |   |
|                                       |   |              |        |   |   |   |   |   |   |
| ASSETS                                     |   |              |        |   |   |   |   |   |   |
| Cash and cash equivalents                  |   | $                 | 6,797,000   |   |   | $ | (6,000,000 | ) |   | $ | 797,000 |   |
| Finance receivables—net              |   |              | 88,612,000  |   |   |   |   |   |   |   | 88,612,000 |   |
| Goodwill                                   |   |              |        |   |   |   |   |   |   |   | 0 |   |
| Deferred tax assets—net              |   |              | 44,711,000  |   |   |   |   |   |   |   | 44,711,000 |   |
| Other Assets                               |   |              | 836,000     |   |   |   |   |   |   |   | 836,000 |   |
| TOTAL ASSETS                               |   | $                 | 140,956,000 |   |   | $ | (6,000,000 | ) |   | $ | 134,956,000 |   |
|                                       |   |              |        |   |   |   |   |   |   |   |   |   |
| LIABILITIES AND SHAREHOLDERS' EQUITY       |   |              |        |   |   |   |   |   |   |   |   |   |
| LIABILITIES:                               |   |              |        |   |   |   |   |   |   |   |   |   |
| Line of Credit                             |   | $                 | 40,000,000  |   |   | $ | 11,988,777 |   |   | $ | 51,988,777 |   |
| Accrued interest                           |   |              | 107,000     |   |   |   |   |   |   |   | 107,000 |   |
| Creditor notes payable                     |   |              | 7,000       |   |   |   |   |   |   |   | 7,000 |   |
| Other payables and accrued expenses        |   |              | 1,726,000   |   |   |   |   |   |   |   | 1,726,000 |   |
| Total liabilities                          |   |              | 41,840,000  |   |   |   | 11,988,777 |   |   |   | 53,828,777 |   |
|                                       |   |              |        |   |   |   |   |   |   |   |   |   |
| SHAREHOLDERS' EQUITY:                      |   |              |        |   |   |   |   |   |   |   |   |   |
| Preferred Stock                            |   |              | -           |   |   |   |   |   |   |   | - |   |
| Common stock                               |   |              | 181,845,000 |   |   |   |   |   |   |   | 181,845,000 |   |
| Warrants                                   |   |              | -           |   |   |   |   |   |   |   | - |   |
| Accumulated other comprehensive income     |   |              | 3,000       |   |   |   |   |   |   |   | 3,000 |   |
| Accumulated deficit                        |   |              | (82,732,000 | ) |   |   |   |   |   |   | (82,732,000 | ) |
| Dividend                                   |   |              | -           |   |   |   | (17,988,777 | ) |   |   | (17,988,777 | ) |
| Total shareholders' equity                 |   |              | 99,116,000  |   |   |   | (17,988,777 | ) |   |   | 81,127,223 |   |
| TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY |   | $                 | 140,956,000 |   |   | $ | (6,000,000 | ) |   | $ | 134,956,000 |   |
| Revolver availability                      |   | $                 | 39,900,000  |   |   | $ | 27,911,223 |   |   | $ | 27,911,223 |   |
| Outstanding shares at December 31, 2009    |   |              | 3,997,506   |   |   |   | 3,997,506 |   |   |   | 3,997,506 |   |
| One-time dividend per share                |   |              | n/a         |   |   | $ | 4.50 |   |   | $ | 4.50 |   |
| Equity to asset ratio                      |   |              | 70.3        | % |   |   | n/a |   |   |   | 60.1 | % |