UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-K/A

                 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D)
                                       OF
                      THE SECURITIES EXCHANGE ACT OF 1934

                  For the fiscal year ended December 31, 1999
                       Commission File Number: 001-14145

                                   NEFF CORP.
             (Exact Name of registrant as specified in its charter)


               DELAWARE                                65-0626400
               --------                                ----------
      (State or other jurisdiction of       (I.R.S. Employer Identification No.)
       incorporation or organization)


             3750 N.W. 87th AVENUE, SUITE 400, MIAMI, FLORIDA 33178
             -----------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                 Registrant's telephone number: (305) 513-3350

          Securities registered pursuant to Section 12(b) of the Act:

                                                          Name of each exchange
Title of each class                                        on which registered
-------------------                                     -----------------------
Class A Common Stock
Par Value $.01 per share                                New York Stock Exchange


          Securities registered pursuant to Section 12(g) of the Act:
                                (Title of class)
                                      None


     Indicate  by check mark  whether the  registrant  has (1) filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days. X Yes __ No

     Indicate by check mark if disclosure of delinquent  filers pursuant to Item
405 of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant's knowledge, in definitive proxy or information statements by
reference in Part III of this Form 10-K or any amendment to this Form 10-K [X].

     As of March 28, 2000,  the aggregate  market value of the voting stock held
by non-affiliates of the registrant was approximately $49.7 million. As of March
28, 2000, there were 16,065,350 shares of the registrant's  Class A Common Stock
outstanding.

                      Documents incorporated by reference:

     Portions of the Company's  Proxy  Statement in  connection  with its Annual
Meeting to be held on June 16, 2000 (the "2000 Proxy Statement").  Specifically,
the  sections  in the 1999  Proxy  Statement  entitled  "Ownership  of Shares of
Certain Beneficial  Owners," "Certain  Relationships and Related  Transactions,"
"Executive and Director  Compensation," and "Compensation  Committee  Interlocks
and Insider  Participation"  are incorporated by reference into Part III of this
Report.

<PAGE>

     Neff Corp. hereby ammends its annual report on form  10-K as follows:

     ITEM 1. BUSINESS

     General

     Neff is one of the largest equipment rental companies in the United States,
with 84 rental  locations  in 18 states.  The  Company  rents a wide  variety of
equipment,  including backhoes,  air compressors,  loaders, lifts and compaction
equipment to construction  and industrial  customers.  In addition,  the Company
sells used equipment,  spare parts and  merchandise and provides  ongoing repair
and maintenance services.

     According to industry  sources,  the  equipment  rental  industry grew from
approximately $600 million in revenues in 1982 to over $20 billion in 1999. This
growth has been driven primarily by construction  and industrial  companies that
have  increasingly  outsourced  equipment needs to reduce investment in non-core
assets and convert costs from fixed to variable.  The equipment  rental industry
is highly fragmented, with an estimated 18,000 equipment rental companies in the
United  States.  As a result,  the Company  believes that there are  substantial
consolidation  opportunities for well-capitalized operators such as the Company.
Relative to smaller competitors,  the Company has several advantages,  including
increased  purchasing power,  larger  inventories to service larger accounts and
the ability to transfer equipment among rental locations in response to changing
patterns of customer demand.


Competitive Strengths

     The Company believes it has several competitive strengths, which provide it
with the opportunity for continued growth and increased profitability.

     Strong  Market  Position.  Neff  is  one of the  largest  construction  and
industrial  equipment  rental  companies in the United States,  and is a leading
competitor with a significant  presence in the Southeast and Gulf Coast regions.
We  operate  84 rental  locations  in 18  states,  including  Florida,  Georgia,
Alabama,  Mississippi,  South Carolina,  North Carolina,  Tennessee,  Louisiana,
Texas, Oklahoma, Arizona, Nevada, Utah, California, Oregon, Washington, Virginia
and  Colorado.  From  December 31, 1995 to December 31, 1999,  we increased  our
equipment  rental  locations from eight to 84 and expanded our rental fleet from
$62  million to $413  million  based on original  cost.  We believe our size and
geographic diversity help insulate us from regional economic downturns.

     High  Quality  Rental  Fleet.  We believe  our  rental  fleet is one of the
newest,  most comprehensive and  well-maintained  rental fleets in the equipment
rental  industry.  As of December 31, 1999,  the average age of our rental fleet
was  approximately  24  months.  We  make  ongoing  capital  investment  in  new
equipment,  engage in regular  sales of used  equipment  and conduct an advanced
preventative  maintenance program. We believe this maintenance program increases
fleet  utilization,  extends the useful life of equipment  and  produces  higher
resale values.

                                       2
<PAGE>

     Excellent Customer Service. We differentiate ourselves from our competitors
by  providing  high  quality,  responsive  service  to  our  customers.  Service
initiatives   include  (i)  reliable  on-time  equipment  delivery  directly  to
customers' job sites;  (ii) on-site repairs and maintenance of rental  equipment
by factory trained mechanics,  generally  available 24 hours a day, seven days a
week; and (iii) ongoing  training of an experienced  sales force to consult with
customers regarding their equipment needs.

     State-of-the-Art   Management  Information  System.  We  have  developed  a
customized, state-of-the-art management information system capable of monitoring
operations at up to 300 sites. We use this system to maximize fleet  utilization
and determine the optimal fleet  composition by market.  The system links all of
our  rental  locations  and  allows  management  to  track  customer  and  sales
information,  as well as the location,  rental status and maintenance history of
every piece of  equipment  in the rental  fleet.  Rental  location  managers can
search our entire  rental  fleet for needed  equipment,  quickly  determine  the
closest  location of such equipment,  and arrange for delivery to the customer's
work site, thus maximizing equipment utilization.

     Experienced  Management Team. Since 1995, we have  significantly  increased
the  quality  and  depth  of our  management  team to help  oversee  our  growth
strategy.  Our senior management team has extensive  experience in the equipment
rental  industry  and our  regional  management has,  on  average,  21  years of
experience  and  substantial  knowledge of the local markets served within their
regions.  We believe  that our  management  team has the ability to continue the
Company's strong growth as well as manage the Company on a much larger scale. We
are not dependent on recruiting  additional operating,  acquisition,  finance or
other personnel to implement our growth strategy.

                                Business Strategy

     Our  objective  is to  increase  revenue,  cash flow and  profitability  by
building and  maintaining  a leading  market  position in the  equipment  rental
industry. Key elements of our business strategy include:

     Increase Profitability of Recently Opened Rental Locations.  Since March 1,
1995,  we have  opened 26  start-up  rental  equipment  locations  including  10
locations in 1997, 5 locations in 1998 and 1 location in 1999.  Because we incur
significant expenses in connection with the opening of new locations, management
believes that our financial  performance  does not yet fully reflect the benefit
of these rental locations.  Based on our historical experience,  a new equipment
rental location tends to realize  significant  increases in revenues,  cash flow
and profitability  during the first three years of operation as more prospective
customers  become aware of its  operation and as the rental  equipment  fleet is
customized  to  local  market  demand.   Because  there  is  relatively   little
incremental  operating  expense  associated  with such  revenues,  cash flow and
profitability increase significantly as a rental location matures.

                                       3
<PAGE>


     Increase Fleet at Existing  Locations.  We believe we can capitalize on the
demand for rental  equipment  in the markets we serve and  increase  revenues by
increasing the size of the rental fleet and adding new product lines at existing
locations.  We believe that this strategy allows us to attract new customers and
serve as a single  source  supplier  for our  customers.  Because  the  start-up
expenditures associated with increasing the fleet and expanding product lines at
existing locations are relatively modest,  these investments  typically generate
higher and faster returns than investments in new locations.

     Acquire   Equipment   Rental   Companies.   We  intend  to  expand  through
acquisitions of equipment  rental  companies and believe there are a significant
number of acquisition opportunities in North America, which would complement our
existing operations. After completing an acquisition, we generally integrate the
operations  of the acquired  company  into our  management  information  system,
consolidate  equipment  purchasing  and resale  functions and  centralize  fleet
management  as quickly  as  possible  while  assuring  consistent,  high-quality
service to the  acquired  company's  customers.  Since  July 1997,  we have made
several  strategic  acquisitions,  which  have more than  doubled  our number of
rental  locations,  significantly  enhanced our geographic  presence and further
diversified our customer base.

     We believe we can successfully  implement our acquisition  strategy because
of (i) our access to  financial  resources;  (ii) the  potential  for  increased
profitability  due to the  centralizing  of  certain  administrative  functions,
enhanced systems capabilities,  greater purchasing power and economies of scale;
and  (iii)  the  potential  for  owners  of the  businesses  being  acquired  to
participate in our planned growth while realizing liquidity. We have developed a
set  of  financial,  geographic  and  management  criteria  designed  to  assist
management in the evaluation of acquisition candidates.

     These  criteria are used to evaluate a variety of factors,  including,  but
not  limited  to, (i)  historical  and  projected  financial  performance;  (ii)
composition and size of the candidate's customer base; (iii) relationship of the
candidate's  geographic  location to the Company's market areas;  (iv) potential
synergies  gained through  acquisition of the  candidate;  and (v)  liabilities,
contingent or otherwise, of the candidate.

     Selective  Openings of Start-up  Equipment Rental  Locations.  We intend to
expand our operations by opening additional  start-up locations in markets where
we are not able to  identify  attractive  acquisition  candidates.  We have been
successful in opening  start-up  equipment  rental locations in existing markets
and new markets.

                                       4

<PAGE>

     We have opened 26 start-up equipment rental locations since March 1995. Our
decision to open start-up  equipment  rental locations is based upon a review of
demographic  information,  business growth projections and the level of existing
competition.

     Because our  management  team has  extensive  experience  opening  start-up
locations,  our  growth  strategy  is  not  dependent  on  the  availability  of
acquisition candidates on satisfactory terms.

     Sales of Subsidiaries. On November 18, 1999, the Company completed the sale
of its 65% equity interest in S.A.  Argentina.  The total proceeds from the sale
of the Company's  interest in S.A.  Argentina were $42.5 million , including the
payment  of a $12.5  million  recievable  by S.A.  Argentina  to the  Company in
February  2000.  The Company  recorded a loss on the sale of $4.2  million.  The
Company  acquired its interest in S.A.  Argentina in June 1998.  S.A.  Argentina
rents and sells industrial and construction equipment throughout South America.

     On December 17, 1999,  the Company  completed  the sale of Neff  Machinery,
Inc., a wholly-owned subsidiary. The Company received $40.5 million and recorded
a gain on the sale of $3.8 million.

     Operations

     Our operations  primarily  consist of renting  equipment,  and, to a lesser
extent,  selling used equipment,  complementary  parts and merchandise to a wide
variety of construction and industrial  customers.  In addition,  to service our
customer base more fully,  we also act as a dealer of new equipment on behalf of
several nationally known equipment manufacturers and provide ongoing maintenance
and repair  services  for the  equipment  we sell and rent.  Our  locations  are
grouped together by geographic area and a regional  manager oversees  operations
within each region.

     Equipment Rentals.  We are one of the largest equipment rental companies in
the United States,  with 84 rental  locations in 18 states.  Our rental fleet is
comprised  of a complete  line of light and heavy  construction  and  industrial
equipment  from a wide variety of  manufacturers,  including  John Deere,  Case,
Bomag, Bosch, Sullivan Industries,  Ingersoll-Rand,  Gradall, Lull, JLG, Bobcat,
MultiQuip and Wacker.

                                       5
<PAGE>
<TABLE>
<CAPTION>

    Major categories of equipment  represented the following percentages (based
on original cost) of the Company's total rental fleet as of December 31, 1999:


                                           Percentage of Total Rental Fleet
     Major Equipment Category                  (based on original cost)
    <S>                                              <C>
     Earthmoving     ..........................        39.3 %
     Material Handling  .......................        16.6
     Aerial          ..........................        12.8
     Other           ..........................         6.4
     Compaction      ..........................         6.1
     Trucks          ..........................         5.9
     Compressors     ..........................         5.5
     Cranes          ..........................         2.3
     Generators      ..........................         1.6
     Welders         ..........................         1.3
     Pumps           ..........................         1.3
     Lighting        ..........................         0.9

</TABLE>

     We attempt to  differentiate  ourselves from our competitors by providing a
broad  selection  of new  and  well-maintained  rental  equipment,  and  through
high-quality,  responsive service to our customers. As of December 31, 1999, our
equipment rental fleet had an original cost of approximately $413 million and an
average age of 24 months,  which  management  believes  compares  favorably with
other leading equipment rental companies. We make ongoing capital investments in
new equipment, engage in regular sales of used equipment and conduct an advanced
preventative  maintenance  program.  This program  increases fleet  utilization,
extends the useful life of equipment and produces higher resale values.

     In  addition  to  providing  a new and  reliable  equipment  rental  fleet,
management  believes providing high quality customer service is essential to our
future success.  The equipment rental business is a service  industry  requiring
quick  response  times to satisfy  customers'  needs.  Though  some  activity is
arranged  with  lead-time,  much of the rental  initiation  process  takes place
within a 48-hour period. Consequently,  equipment availability,  branch location
and  transportation  capabilities  play a major role in earning repeat business.
Rental  customers  prefer a quick  selection  process  and seek  quick,  concise
communication  when ordering  equipment.  Punctuality  and  reliability  are key
components of the servicing process, as well as maintenance performance,  timely
equipment removal at the rental termination and simplified billing.  Our service
initiatives   include  (i)  reliable  on-time  equipment  delivery  directly  to
customers' job sites;  (ii) on-site repairs and maintenance of rental  equipment
by factory  trained  mechanics,  which are  generally  available 24 hours a day,
seven days a week; and (iii) ongoing  training of an experienced  sales force to
consult with customers regarding their equipment needs.

     New Equipment  Sales.  We are a  distributor  of new equipment on behalf of
several  nationally  known  equipment   manufacturers.   Typically,   dealership
agreements  do not have a specific  term and may be  terminated  by either party
upon specific events and/or written notice. In the future we may continue, amend
or terminate dealership agreements.

                                       6
<PAGE>

     Used  Equipment  Sales.  We  maintain a regular  program  of  selling  used
equipment  in order to adjust the size and  composition  of our rental  fleet to
changing  market  conditions  and to maintain the quality and low average age of
our rental  fleet.  Management  attempts to balance the  objective  of obtaining
acceptable prices from equipment sales against the revenues obtainable from used
equipment rentals.  We are generally able to achieve favorable resale prices for
our used equipment due to our strong  preventative  maintenance  program and our
practice of selling used equipment before it becomes obsolete or irreparable. We
believe the  proactive  management  of our rental  fleet allows us to adjust the
rates of new equipment  purchases and used equipment sales to maximize equipment
utilization  rates and respond to changing economic  conditions.  Such proactive
management,  together with our broad geographic diversity,  minimizes the impact
of regional economic downturns.

     Parts  and  Service.  We sell a full  complement  of  parts,  supplies  and
merchandise to our customers in conjunction  with our equipment rental and sales
business.  We also offer maintenance service to our customers that own equipment
and generate revenues from damage waiver charges,  delivery charges and warranty
income.  We believe  that these  revenues are more stable than  equipment  sales
revenues because of the recurring nature of the parts and service  business.  We
also believe that during economic downturns,  the parts and service business may
actually  increase as customers  postpone new  equipment  purchases  and instead
attempt to maintain their existing equipment.

     Management Information System

     We have developed a  state-of-the-art,  customized  management  information
system, capable of monitoring operations on a real-time basis at up to 300 sites
that can be upgraded to support additional locations or terminals.  We currently
employ eight management  information system employees who continually update and
refine  the  system.  We use this  system  to  maximize  fleet  utilization  and
determine the optimal fleet composition by market.  This system links all of our
rental locations and allows management to track customer and sales  information,
as well as the location, rental status and maintenance history of every piece of
equipment  in the rental  fleet.  Using this  system,  rental  equipment  branch
managers  can search  our entire  rental  fleet for  needed  equipment,  quickly
determine the closest location of such equipment and arrange for delivery to the
customer's  work site.  This practice  helps  diminish  "lost  rents,"  improves
utilization and makes equipment available in markets where it can earn increased
revenues. Our communications system can handle multiple protocols and allows the
integration of systems running on different platforms. This feature allows us to
include  systems used by  locations  acquired in an  acquisition  of an existing
equipment rental company in its central  databases while the acquired  locations
are integrated into our system.

     Customers

     Our  customers  include  commercial,   industrial  and  civil  construction
contractors,  manufacturers,  public  utilities,  municipalities,  golf courses,
shipyards,  commercial farmers,  military bases, offshore platform operators and
maintenance  contractors,  refineries and petrochemical facilities and a variety
of other industrial accounts.

     During  1999  we  served  over  27,000  customers.  Our  top  10  customers
represented 3.4% of our total revenues in 1999. Our rental  equipment  customers
vary in size from large Fortune 500 companies who have elected to outsource much
of their equipment needs to small construction contractors,  subcontractors, and
machine operators whose equipment needs are job-based and not easily measured in
advance.  Our new  and  used  equipment  sales  customers  are  generally  large
construction  contractors  who regularly  purchase  wholesale goods and annually
budget for fleet maintenance purchases.

                                       7
<PAGE>

     We do not currently  provide our own purchase  financing to  customers.  We
rent equipment,  sell parts, and provide repair services on account to customers
who are screened  through a credit  application  process.  Customers can finance
purchases  of  large   equipment   with  a  variety  of   creditors,   including
manufacturers, banks, finance companies and other financial institutions.

     Sales and Marketing

     We  maintain  a strong  sales  and  marketing  orientation  throughout  our
organization  in order to increase our customer base and better  understand  and
serve our  customers.  Managers  at each of our  branches  are  responsible  for
supervising  and training all sales employees at that location and directing the
salesforce by conducting  regular sales  meetings and  participating  in selling
activities.  Managers develop relationships with local customers and assist them
in planning their  equipment  requirements.  Managers are also  responsible  for
managing  the mix of  equipment  at their  locations,  keeping  abreast of local
construction activity and monitoring competitors in their respective markets.

     To stay informed about their local markets, salespeople track new equipment
sales and construction  projects in the area through Equipment Data Reports,  FW
Dodge Reports and PEC Reports (Planning,  Engineering and Construction),  follow
up on referrals and visit construction  sites and potential  equipment users who
are  new  to the  local  area.  Our  salespeople  also  use  targeted  marketing
strategies to address the specific needs of local customers.

     Purchasing

     We purchase equipment from vendors with reputations for product quality and
reliability.  Our Vice  President of Asset  Management and  Procurement  directs
fleet purchasing,  asset utilization and fleet maintenance for our rental fleet.
We believe our size and the  quantity  of  equipment  we purchase  enables us to
purchase  equipment  directly  from  vendors  pursuant  to  national  purchasing
agreements  at lower  prices  and on more  favorable  terms  than  many  smaller
competitors.  We seek to maintain close relationships with our vendors to ensure
the  timely  delivery  of new  equipment.  We  believe  that we have  sufficient
alternative  sources  of supply for the  equipment  we  purchase  in each of our
principal product categories.

     The following  table  summarizes our principal  categories of equipment and
specifies the Company's major suppliers of such equipment:

<TABLE>
<CAPTION>

Product Category                              Primary Vendors
<S>                                           <C>
Air Compressors and Equipment.................Ingersoll-Rand, Sullivan and Sullair
Earthmoving Equipment (such as Backhoes,
  Loaders, Dozers, Excavators and Material
  Handling Equipment).........................John Deere, Case, JCB, Kobelco, Volvo and Bobcat
Compaction Equipment, Rollers
  and Recyclers...............................Bomag, Wacker, MultiQuip and Rammax
Pumps.........................................MultiQuip, Wacker and Thompson
Generators....................................MultiQuip, Wacker and Yamaha
Welders.......................................Miller and Lincoln
Electric Tools................................Bosch, Dewalt and Milwaukee
Light Towers..................................Specialty Lighting, Coleman and Ingersoll - Rand
Forklifts.....................................Lull, Gradall, Toyota and Clark
Trucking......................................International, Ford and GMC
Aerial........................................JLG, Genie Industries, and Snorkel
Concrete......................................Partner, Edco, Whiteman, Miller, MultiQuip, Wacker and
                                              Stone
Hydraulic Hammers.............................Kent and Tramac

</TABLE>
                                       8
<PAGE>

        Locations

     Our locations  typically include (i) offices for sales,  administration and
management;  (ii) a customer showroom  displaying  equipment and parts; (iii) an
equipment  service  area;  and (iv) outdoor and indoor  storage  facilities  for
equipment.  Each location offers a full range of rental equipment,  with the mix
designed to meet the anticipated needs of the customers in each location.

     Each  stand-alone  rental  equipment  location  is staffed  by, on average,
approximately  15  full-time  employees,  including a branch  manager,  a rental
coordinator,  service manager, sales  representatives,  an office administrator,
mechanics and drivers. Additional part-time employees are also used to staff the
rental equipment operations located at the same sites.

     Competition

     The equipment rental industry is highly fragmented and very competitive. We
compete  with  independent  third  parties  in all of the  markets  in  which we
operate.  Most of our  competitors  in the  rental  business  tend to operate in
specific,  limited geographic areas, although some larger competitors do compete
on a national  basis. We also compete with equipment  manufacturers,  which sell
and rent equipment  directly to customers.  Some of our competitors have greater
financial resources and name recognition than we have.

     Environmental and Safety Regulation

     Our facilities and  operations  are subject to certain  federal,  state and
local laws and regulations relating to environmental protection and occupational
health  and  safety,  including  those  governing  wastewater  discharges,   the
treatment, storage and disposal of solid and hazardous wastes and materials, and
the  remediation  of  contamination  associated  with the  release of  hazardous
substances. We believe that we are in material compliance with such requirements
and  do  not  currently   anticipate  any  material  capital   expenditures  for
environmental  compliance or  remediation  for the current or succeeding  fiscal
years.  Certain of our present and former  facilities  have used  substances and
generated or disposed of wastes which are or may be considered hazardous, and we
may incur liability in connection therewith. Moreover, there can be no assurance
that environmental and safety  requirements will not become more stringent or be
interpreted and applied more  stringently in the future.  Such future changes or
interpretations,  or the  identification  of  adverse  environmental  conditions
currently unknown to us, could result in additional  environmental compliance or
remediation  costs.  Such compliance and remediation  costs could be material to
our financial condition or results of operations.

     In  particular,  at our owned and leased  facilities  we store and dispense
petroleum  products from  aboveground  storage tanks and have in the past stored
and dispensed  petroleum  products from  underground  storage tanks. We also use
hazardous  materials,  including  solvents,  to clean and maintain equipment and
generate and dispose of solid and hazardous  wastes,  including  used motor oil,
radiator  fluid  and  solvents.  In  connection  with such  activities,  we have
incurred capital expenditures and other compliance costs which are expensed on a
current  basis and  which,  to date,  have not been  material  to our  financial
condition. Based on currently available information, we believe that we will not
be  required to incur  material  capital  expenditures  or other  compliance  or
remediation costs on environmental and safety matters in the foreseeable future.

                                       9
<PAGE>

     Employees

     As of February 25, 2000, we had approximately 1,260 employees.  None of our
employees  are  represented  by a union or  covered by a  collective  bargaining
agreement. We believe our relations with our employees are good.


















                                       10
<PAGE>




                                   SIGNATURES

     Pursuant  to the  requirements  of  Section  13 or 15(d) of the  Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.


                                   NEFF CORP.



Date: January 10, 2001                               /s/ Mark H. Irion
                                                     -----------------------
                                                     Mark H. Irion
                                                     Chief Financial Officer

     Pursuant to the  requirements  of the  Securities and Exchange Act of 1934,
this  report has been  signed  below by the  following  persons on behalf of the
Registrant and in the capacities and on the dates indicated.

Signatures                    Title                               Date


/s/ Peter G. Gladis
-----------------------       President,
Peter G. Gladis               Chief Executive Officer, Director January 10, 2001


/s/ Mark H. Irion             Chief Financial Officer           January 10, 2001
-----------------------
Mark H. Irion


/s/ Jorge Mas                 Director                          January 10, 2001
-----------------------
Jorge Mas


/s/ Arthur B. Laffer          Director                          January 10, 2001
-----------------------
Arthur B. Laffer


/s/ Joel-Tomas Citron         Director                          January 10, 2001
-----------------------
Joel-Tomas Citron


/s/ Juan Carlos Mas           Director                          January 10, 2001
-----------------------
Juan Carlos Mas


/s/ Jose Ramon Mas            Director                          January 10, 2001
-----------------------
Jose Ramon Mas


/s/ Michael Markbreiter       Director                          January 10, 2001
-----------------------
Michael Markbreiter



/s/ Paul E. Dean              Director                          January 10, 2001
-----------------------
Paul E. Dean


                                       11