<PAGE>   1

          ASSIGNMENT FOR THE BENEFIT OF CREDITORS AND SHARING AGREEMENT


        This agreement for an assignment for the benefit of creditors and
sharing agreement ("A/F/B/C") is made this 20th day of February, 1998 among (a)
Foxboro Thoroughbred, Inc., a corporation duly organized and existing under the
laws of the Commonwealth of Massachusetts, (b) Lewis A. Sassoon, having a usual
place of business c/o Gargill, Sassoon & Rudolph, LLP, 92 State Street, Boston,
Massachusetts, 02109 and (c) others who may become parties to this agreement in
accordance with the terms hereof, who hereby agree as follows:

                                    RECITALS

        A.     Foxboro Thoroughbred, Inc. has been forced by its financial
circumstances to wind up its business and to liquidate and distribute its
assets;

        B.     Foxboro Thoroughbred, Inc. is unable to pay its obligations to 
its creditors as they become due;

        C.     Foxboro Thoroughbred, Inc. wishes to provide a mechanism for the
liquidation of its assets and the distribution of the proceeds to its creditors;

        D.     Foxboro Thoroughbred, Inc. has determined that the most efficient
and economical mechanism to accomplish this purpose is to make an A/F/B/C;

        E.     Lewis A. Sassoon has agreed to accept the assignment of assets by
Foxboro Thoroughbred, Inc. for the benefit of its creditors, subject to the
terms and conditions hereof; and

        F.     Those Creditors (as hereinafter defined)  who assent to this 
agreement as provided below will be entitled to participate in the distribution
of the proceeds of the liquidation of assets subject to the terms and conditions
hereof.

        NOW, THEREFORE, Foxboro Thoroughbred, Inc. and Lewis A. Sassoon and 
those Creditors who assent hereto, hereby agree as follows:

1.      DEFINITIONS:

        1.1    Affiliate A/F/B/C's: The A/F/B/C's made this day by (a) Foxboro
Park, Inc. as debtor to Lewis A. Sassoon as assignee, and (b) Foxboro Harness,
Inc. as debtor to Lewis A. Sassoon as assignee. Each separately an "Affiliate
A/F/B/C" and collectively the "Affiliate A/F/B/C's."


<PAGE>   2

        1.2    Affiliate Creditor: Any person or entity that holds a claim
against Foxboro Park, Inc., and/or Foxboro Harness, Inc., that arose on or
before the date of this agreement or from a contract entered into before the
date hereof that would be allowable in a proceeding under Chapter 7 of the
United States Bankruptcy Code assuming such a proceeding were initiated by
Foxboro Park, Inc., and/or Foxboro Harness, Inc., as the case may be, on the
date hereof.

        1.3.   Affiliate Assenting Creditors: Those Affiliate Creditors who
assent to an Affiliate A/F/B/C as provided therein.

        1.4    Aggregate Claims:  The sum of (a) all claims against Foxboro
Thoroughbred, Inc. held by Assenting Creditors (as hereinafter defined) and (b)
all claims held by Affiliate Assenting Creditors.

        1.5    Assets: Those assets described in Section 2.1 below.

        1.6    Assenting Creditors: Those Creditors (as hereinafter defined) who
assent to this agreement as provided below.

        1.7    Assignee: Lewis A. Sassoon or any successor appointed according 
to the terms hereof.

        l.8    Creditor: Any person or entity that holds a claim against Foxboro
Thoroughbred, Inc. that arose on or before the date of this agreement or from a
contract entered into before the date hereof that would be allowable in a
proceeding under Chapter 7 of the United States Bankruptcy Code assuming such a
proceeding were initiated by Foxboro Thoroughbred, Inc. on the date hereof.

        1.9    Debtor: Foxboro Thoroughbred, Inc.

        1.10   Foxboro Creditors: All Assenting Creditors under this A/F/B/C, 
and all Affiliate Assenting Creditors under the Affiliate A/F/B/C's.

        1.11   Foxboro Entities: Foxboro Park, Inc., Foxboro Thoroughbred, Inc.,
and Foxboro Harness, Inc.

        1.12   HWD: Hutchins, Wheeler & Dittmar, A Professional Corporation, 101
Federal Street, Boston, MA 02110.

        1.13   Kraft Litigation: Those certain lawsuits commenced in the Norfolk
County Superior Court and originally docketed as Civil Action Nos. 96-02082,
96-02096 and 96-02343 involving Foxboro Realty Associates LLC, ET AL., Foxboro
Park, Inc., ET AL., and New England Harness Horsemen's Association, and disputes
over possession of Foxboro Park, fraud, the existence of a lease, and other
matters.


<PAGE>   3

        1.14   Litigation Assets: The Debtor's interest in the Kraft Litigation
and the OUTS Litigation (as hereinafter defined).

        1.15   Listed Creditors: Those Creditors identified on Exhibit B to this
agreement.

        1.16   OUTS Litigation: That certain case or cases styled as Wonderland
Greyhound Park, Inc, Foxboro Harness, Inc. and Foxboro Park, Inc. v.
Massachusetts State Racing Commission, in which Wonderland (as hereinafter
defined) and some or all of the Foxboro Entities are pursuing claims and causes
of action seeking to recover and to be relieved of an obligation to pay over to
the Massachusetts Racing COmmission uncollected winning race tickets with
respect to so-called simulcast races.

        1.17   Priority Creditors: The United States of America, to the extent
entitled to priority under 31 U.S.C. Section 3713 and those Creditors who would
be entitled to priority under Section 507(a) of the United States Bankruptcy
Code in effect on the date hereof, as modified in Section 4.7 below. Claims of
the Pension Benefit Guaranty Corporation ("PBGC") shall be considered a debt due
The United States of America under 31 U.S.C. Section 3713.

        1.18   Secured Creditors: Those Creditors holding valid, perfected and
enforceable liens on the Assets or any portion thereof, to the extent of the
value of their collateral.

        1.19   Security Agreement: The security agreement made this day between
the Debtor and the Assignee whereby Debtor grants to Assignee a security
interest in the Litigation Assets, which security interest is more fully
described therein.

        1.20   Westwood: The Westwood Group, Inc., a Delaware corporation, with
a principal place of business in Revere, Massachusetts.

        1.21   Westwood Claims: Those loan balances due to Westwood from the
Foxboro Entities totaling $10,258,590.00 as of the date hereof.

        1.22   Wonderland: Wonderland Greyhound Park, Inc., a Massachusetts
corporation, with a principal place of business in Revere, Massachusetts.


2.      ASSIGNMENT:

        2.1    The Debtor hereby grants, bargains, sells, conveys, assigns and
transfers to the Assignee all of its real and personal property wherever located
either within or without the Commonwealth of Massachusetts (hereinafter the
"Assets"), including, without limitation, the following, but excepting, however,
the Litigation Assets as described in Section 2.2 herein:


<PAGE>   4

               (a) inventory including without limitation all goods,
        merchandise, raw materials, goods and work in process, finished goods,
        and other tangible personal property now owned or hereafter acquired and
        held for sale or lease or furnished or to be furnished under contracts
        of service or consumed in Debtor's business;

               (b) accounts receivable including without limitation all
        accounts, contracts, contract rights, notes, bills, drafts, acceptances,
        instruments, documents, chattel paper, choses in action, and all other
        debts, obligations and liabilities in whatever form, owing to Debtor
        from any person, firm or corporation or any other legal entity, whether
        now existing or hereafter arising, now or hereafter received by or
        belonging or owing to Debtor, for goods sold by it or for services
        rendered by it, or however otherwise same may have been established or
        created, all guaranties and securities therefor, all right, title and
        interest of Debtor in the merchandise or services which gave rise
        thereto, including the rights of reclamation and stoppage in transit and
        all rights of an unpaid seller of merchandise or services;

               (c) equipment including without limitation all furniture,
        fixtures, machinery, equipment, molds, tools, dies, motor vehicles and
        other goods (as defined in Article 9 of the Uniform Commercial Code)
        whether now owned or hereafter acquired by Debtor and wherever located,
        all replacements and substitutions therefor or accessions thereto;

               (d) general intangibles including without limitation, tax
        refunds, the corporate name and all product names; and

               (e) all products and proceeds from any of the foregoing including
        without limitation all proceeds of credit, fire or other insurance; and

               (f) all books and records.

        2.2    The Debtor specifically does not grant, sell, convey, assign or
transfer to the Assignee the Litigation Assets, which are retained by the
Debtor. Pursuant to the terms of the Security Agreement, the Debtor has granted
to the Assignee a security interest in the Litigation Assets, as more fully
described therein, for the purpose of providing security for certain of the
Debtor's other agreements as contained in Section 5.2 herein.

        2.3    The Debtor does hereby constitute the Assignee and his
successors, the attorney and attorneys in fact of said Debtor, irrevocably and
coupled with an interest, with power of substitution in the name of the Debtor
to take any act necessary or proper to the exercise of his duties hereunder.

        2.4    The Debtor will execute and deliver any confirmatory renewal,
supplemental or new instrumentation or affidavit and will take any additional
actions which the Assignee reasonably determines may be necessary to perfect the
transfer of the Assets to or by him or as otherwise required by law.


<PAGE>   5

3.      POWERS AND DUTIES OF ASSIGNEE: The Assignee, in all instances in the
exercise of his reasonable discretion, shall have the following powers and
duties:

        3.1    To hold the Assets in trust for the benefit of Assenting,
Priority and Secured Creditors.

        3.2    To manage, sell, lease, mortgage or pledge the Assets for such
consideration and on such terms and conditions and to operate the business of
the Debtor as he deems appropriate to conduct an orderly liquidation of the
Assets and to realize their reasonable liquidation value.

        3.3    To incur and pay the actual and necessary costs of managing,
operating, preserving, liquidating and distributing the Assets, including
without limitation, reasonable wages, salaries, commissions, professional fees
(including without limitation fees to the Assignee), rents, insurance premiums,
maintenance charges, supplies, utilities and taxes. Such costs shall include
without limitation any costs of formal dissolution proceedings and costs of
so-called tail insurance coverages.

        3.4    To institute or defend suits, legal or equitable proceedings
incident to the liquidation and distribution of the Assets.

        3.5    To execute and deliver deeds, bills of sale or other instruments
of transfer or conveyance.

        3.6    To deposit any funds of this A/F/B/C in any bank or trust
company, and entrust to such bank or trust company, or to a safe deposit company
for safekeeping, any of the securities, monies, documents and papers belonging
to or relating to the Assignee and to delegate to any other person or persons,
as he may determine, the power to deposit, withdraw and draw checks on any funds
of the A/F/B/C.

        3.7    To distribute all proceeds received or realized by him under this
A/F/B/C, and thereafter to terminate this A/F/B/C by a written declaration to
that effect signed by him and thereupon all further duties, liabilities and
obligations of the Assignee hereunder shall cease and terminate and this A/F/B/C
shall be at an end.

        3.8    Notwithstanding any other provisions herein contained, to receive
and hold the Assets and any other property, whether real or personal received by
him hereunder, or any of the same, and to act hereunder, if he should so desire,
in his name, or in the name or names of any nominee or nominees designated by
him, for so long as he, in his sole discretion may determine, and in such manner
as not to give notice that such property is affected by this A/F/B/C. The
Assignee hereby agrees, in respect to any property to be administered hereunder
and held in his name to make or cause to be made, any and all transfers and
conveyances necessary to vest the title to same in any successor Assignees
hereunder or their nominee or nominees.


<PAGE>   6

        3.9    To construe any of the provisions of this A/F/B/C and to act on
any such construction, and his construction of the same and any action taken in
good faith pursuant thereto shall be final and conclusive on all parties in
interest.

        3.10   To refuse to accept, to reassign or to abandon any Assets which
the Assignee believes would not be beneficial to this A/F/B/C.

        3.11   The Assignee may resign at any time by delivery of a resignation
in writing to the Debtor and to the Assenting Creditors and may be removed at
any time by a writing or writings signed by no less than two-thirds in number
and amount of the Assenting Creditors. In such case, a successor Assignee may be
appointed by the Debtor with the concurrence of a majority of amount of the
Assenting Creditors.

        3.12   The Assignee shall be entitled to indemnity against any and all
liability either in contract or tort, which he may incur or to which he may be
subject, out of the trust property. In every written contract, note, lease, deed
or mortgage which the Assignee may make, reference shall be made to this
instrument, and anyone contracting with the Assignee shall look only to the
trust property for payment under such contract or for the payment of any
mortgage, note, judgment, or decree or of any money that may otherwise become
due and payable by reason of the failure on the part of the Assignee to perform
such contract in whole or in part, or for any other cause, and the Assignee
shall not be personally liable therefor. The omission of such reference,
however, shall not constitute a waiver of the foregoing provisions and shall not
render the Assignee personally liable.

        3.13   The Assignee shall not be liable for any error of judgment or for
any action or failure to act, done or suffered or for any decision made in good
faith.

        3.14   Any act or thing done by the Assignee, or by the duly authorized
agents or representatives of the Assignee, shall, as to all persons dealing with
such Assignee or such duly authorized agents and representatives of the
Assignee, be conclusively deemed to be within the purposes of this A/F/B/C and
within the powers of the Assignee. No person dealing with the Assignee or with
any duly authorized agent or representative of the Assignee shall be bound to
see to the application of any funds or property passing into his hands or
control.

        3.15   Any certificate signed by the Assignee setting forth as facts any
matters affecting the A/F/B/C or the powers and authority of the Assignee under
this assignment or with respect to any action taken by the Assignee or the
beneficiaries, including a statement as to who is the Assignee or who are the
beneficiaries shall be conclusive evidence as to the existence of the alleged
facts, powers, authority or action in favor of all persons acting in reliance
thereon.

        3.16   The Assignee may from time to time employ such counsel and such
accountants as he, in his sole discretion, shall deem necessary and advisable,
including without limitation, counsel and accountants formerly or currently
employed by the Debtor.


<PAGE>   7

        3.17   The Assignee, before proceeding to act and immediately on
acceptance of his trust, shall give written notice by mail or otherwise to all
known creditors of the Debtor of such assignment and his acceptance hereof, and
shall deposit with the clerks of the City of Foxboro, Massachusetts and of the
City of Revere, Massachusetts, together with the appropriate fee, a copy of this
agreement.

        3.18   At least fifteen (15) days before any distribution of any assets,
the Assignee shall furnish to all Assenting Creditors and to all other creditors
having claims in excess of Three Hundred Dollars ($300.00), a statement in
writing indicating the total assets of the trust, the total liabilities of the
trust, and administrative costs, Assignee/trustee fees, legal fees, and other
miscellaneous expenses.

        3.19   The Listed Creditors include the identity, address and amount due
to Creditors according to Debtor's books and records.

4.      RIGHT AND DUTIES OF CREDITORS:

        4.1    A Creditor shall become an Assenting Creditor and a party to this
A/F/B/C and a beneficiary hereunder by filing with the Assignee a written assent
substantially in the form of Exhibit A annexed hereto within sixty (60) days
hereof or within such further time as the Assignee may grant in his discretion.
A creditor who does not so execute or accept this instrument, shall not be
entitled to any benefits herefrom.

        4.2    Upon the filing by a creditor of an assent and upon its
acceptance by the Assignee, each such Assenting Creditor shall be deemed to have
acquired a pro rata participating interest in all Assets, subject to the
priorities set forth below and subject to the other agreements set forth in
Section 5 hereto, equal to the proportion which the allowed claim of such
Assenting Creditor shall bear to the aggregate of the allowed claims of all
Assenting Creditors.

        4.3    Except as specifically set forth in Section 4.4, the submission
of an assent to this A/F/B/C shall not operate as a waiver, release or
suspension of any rights by way of guaranty, security or otherwise which such
Assenting Creditor may have against any person other than the Debtor.

        4.4    Notwithstanding anything to the contrary herein, the submission
of an assent to this A/F/B/C shall operate as a release of any claims which
could be asserted by an Assenting Creditor seeking to avoid the corporate
separateness of Westwood or any affiliate of Westwood and the Foxboro Entities.

        4.5    An Assenting Creditor hereby agrees that it will not institute or
continue a suit against the Debtor or any other proceeding at law or in equity
or otherwise on account of any debt due and owing to such Assenting Creditor
from the Debtor, nor will such Assenting Creditor transfer its claim without the
written approval of the Assignee. Each Assenting Creditor accepts in lieu of its
claim against the Debtor the rights acquired hereunder and agrees that this
A/F/B/C may be pleaded as a defense or bar to any such suit or other proceeding.

        4.6    The Assignee may accept as valid the amount of any claim,
exclusive of interest from and after the date hereof, which is reflected in the
Debtor's books and records, which is supported by evidence reasonably
satisfactory to the Assignee, or which 


<PAGE>   8

is otherwise allowable under the United States Bankruptcy Code. In the event of
a disagreement between the Assignee and an Assenting Creditor concerning the
validity, amount or priority of a claim, the Assignee and such Assenting
Creditor will negotiate in good faith to attempt to resolve such dispute and the
Assignee may compromise any disputed claim upon such terms and conditions as he
deems advisable. Any unresolved dispute will be, at the option of the Assignee,
made the subject of an action in a court of competent jurisdiction, or referred
by the Assignee for final and binding arbitration, on terms and conditions to be
established by the arbitrator, to an attorney selected by the Assignee who
maintains an office in Boston, Massachusetts and who would qualify as a
disinterested person in respect of the Debtor and the Assignee under the
definition of disinterested person contained in the United States Bankruptcy
Code in effect on the date hereof.

        4.7    Secured Claims. The Assignee may discharge by payment any liens
or security interests, to the extent that he deems it beneficial to this
A/F/B/C. The Assignee may accept as the claim of an Assenting Creditor the
unsecured portion of any partially secured claim, the amount of such claim to be
determined as provided in Paragraph 4.5.

        4.8    Priority Claims will be paid to the extent and in the order that
such claims would be entitled to priority under section 507 of the United States
Bankruptcy Code in effect on the date hereof, except that

               (a) any claims of the United States will be paid as a first
        priority, as required by 31 U.S.C. Section 3713, and

               (b) costs and expenses of administering this assignment shall be
        paid as a second priority, and

               (c) claims for employee wages and benefits, due and payable or
        accrued on the date hereof, including accrued vacation pay and pension
        plan obligations, but excluding any form of severance pay or
        compensation for accrued but unused sick days, shall be paid as a third
        priority.

        4.9    Claims of Assenting Creditors will be paid at such times and in
such amounts as the Assignee determines. Such payments shall be made pro rata to
all Assenting Creditors except that the Assignee may designate for payment in
full a separate class of Assenting Creditors consisting only of claims less than
or reduced to an amount that the Assignee determines as reasonable and necessary
for administrative convenience.

        4.10   At such time (if any) as the claims of the Assenting Creditors
are paid in full, the Assignee will distribute in kind any of the Debtor's
remaining assets to the Debtor's shareholders.

5.      OTHER AGREEMENTS:

        5.1    Provided that 70% in amount and 50% in number of the Listed
Creditors become Assenting Creditors, Westwood agrees that the Westwood Claims
shall be 



<PAGE>   9

        subordinated to the claims of Assenting Creditors, but only to the
        extent hereafter provided.

               (a) The Westwood Claims are subordinated to the claims of the
        Assenting Creditors until such time as the Foxboro Creditors shall have
        been paid an amount equal to 11.48% of the Aggregate Claims (the
        "Termination Amount").

               (b) Once the Termination Amount has been paid out by the
        Assignee, the subordination of the Westwood Claims shall terminate, and
        Westwood shall be entitled to share in distributions under the A/F/B/C
        on an equal basis with other Assenting Creditors.

               (c) Contemporaneously with the execution of this A/F/B/C,
        Westwood has delivered to the Assingee an assent as provided in Section
        4.1 hereof, thereby becoming an Assenting Creditor. By becoming an
        Assenting Creditor, Westwood specifically agrees to and accepts the
        subordination of the Westwood Claims as provided in this Section 5.1.

        5.2    In order to facilitate potential additional recoveries for the
benefit of Assenting Creditors, the Assignee and the Debtor agree to, and the
Assenting Creditors assent to, the following arrangements regarding certain
litigation matters.

               (a) The Debtor retains any interest it has in the Litigation
        Assets and full control over the Litigation Assets.

               (b) Westwood and/or Wonderland may continue to pursue the OUTS
        Litigation on their own behalf and on behalf of the Debtor and assert
        any claims or defenses on behalf of and in the name of one or more of
        the Foxboro Entities. Westwood and/or Wonderland may retain, and the
        Foxboro entities shall pay, an amount equal to up to one-third of any
        monies returned to or recovered by any of one or more of the Foxboro
        Entities as a result of the OUTS Litigation, with the balance of said
        monies to be conveyed to the Assignee as additional assets of the
        Foxboro Entities under this A/F/B/C and the Affiliate A/F/B/C's, as the
        respective interests of the Foxboro Entities may appear.

               (c) In recognition of the valid claims of HWD against the Foxboro
        Entities arising from the Kraft Litigation, and the benefits the Foxboro
        Entities derived from the services of HWD in the Kraft Litigation,
        including the judgment therein, any recovery by the Foxboro Entities
        under the Kraft Litigation from the Superior Court judgment against
        Kraft shall be paid directly to HWD in partial satisfaction of the claim
        by HWD against said recovery. HWD is acknowledged as having an
        attorneys' charging lien against any amount recovered on the judgment.
        In the event that the recovery on the judgment


<PAGE>   10


        exceeds the amount due to HWD, the Foxboro Entities shall convey to the
        Assignee the balance of said recovery as additional assets of the
        Foxboro Entities under this A/F/B/C and the Affiliate A/F/B/C's, as the
        respective interests of the Foxboro Entities may appear.

               (d) To secure its obligations to convey the balance of recoveries
        (if any) for the OUTS Litigation and the Kraft Litigation as set forth
        above in Sections 5.2(b) and 5.2(c), the Debtor will grant to the
        Assignee a security interest in the Debtor's interest in the Litigation
        Assets.

6.      MISCELLANEOUS:

        6.1    Notice. Any notices hereunder shall be sufficient if in writing
and sent (i) by United States mail, certified or registered mail, return receipt
requested, postage prepaid to the Debtor at 190 V.F.W. Parkway, Revere,
Massachusetts 02151, with a copy to Andrew M. Troop, Esq., Hutchins, Wheeler &
Dittmar, A Professional Corporation, 101 Federal Street, Boston, Massachusetts
02110; to the Assignee at the address indicated on the first page hereof, and to
Jonathan D. Friedmann, Esq., Gargill, Sassoon & Rudolph LLP, 92 State Street,
Boston, MA 02109; and (ii) by United States mail, first-class mail, postage
prepaid, to Assenting Creditors at the address shown on the Assent forms
submitted by them.

        6.2    This A/F/B/C is to be construed as a Massachusetts contract,
takes effect as a sealed instrument, sets forth the entire agreement among the
parties, is binding upon and inures to the benefit of the parties hereto and
their respective successors and assigns and may be cancelled, modified or
amended only by a written instrument executed by each of the parties hereto. Any
waiver in one instance shall not be deemed to be a waiver of any other.

        6.3    The captions herein have been inserted for convenience only, do
not form a part of this assignment and shall not be utilized in the
interpretation of this assignment.

        IN WITNESS WHEREOF the Debtor and the Assignee have set their hands and
seals as of the day and year first above written.


                                         Foxboro Thoroughbred, Inc.



                                         By: /s/ Richard P. Dalton
                                            -----------------------------
                                            Richard P. Dalton, President,
                                            Duly Authorized


                                         /s/ Lewis A. Sassoon
                                         ---------------------------------
                                         Lewis A. Sassoon, Assignee


<PAGE>   11

                          COMMONWEALTH OF MASSACHUSETTS

_________________, ss.                                         February 20, 1998

        Then, personally, appeared before me Richard P. Dalton, President of
Foxboro Thoroughbred, Inc. and declared the foregoing instrument to be his free
act and deed and the free act and deed of Foxboro Thoroughbred, Inc.


                                         ------------------------------
                                         Notary Public
                                         My Commission Expires:


                          COMMONWEALTH OF MASSACHUSETTS

Suffolk, ss.                                                   February 20, 1998

        Then, personally, appeared before me Lewis A. Sassoon, and declared the
foregoing instrument to be his free act and deed.


                                         ------------------------------
                                         Notary Public
                                         My Commission Expires:

<PAGE>   12


                                    EXHIBIT A

        The undersigned, a creditor of Foxboro Thoroughbred, Inc. ("Debtor")
hereby assents and agrees to be a party to an agreement for an assignment for
the benefit of creditors (the "Assignment") entered into on February 20, 1998,
between the Debtor and Lewis A. Sassoon, as Assignee. The undersigned
specifically ratifies the release in favor of Westwood contained therein, and
assents to the agreements regarding the disposition of funds recovered, if any,
in various pending litigation matters involving the Debtor. A copy of the
sections of the Assignment entitled "Rights and Duties of Creditors" and "Other
Agreements" is attached hereto. A copy of the full text of the Assignment may be
obtained from the Assignee upon written request. Please print or type the
following:

1.      Name of Creditor:
2.      Address and Telephone Number:
3.      Amount of Claim:
4.      Name of Contact Person:
5.      If Claim is secured, please explain and attach copies of relevant
        documents.
6.      Attach a detailed statement or copies of invoices.

Dated:____________________                 ______________________________
                                           Signature

        Please return this form and your statement or invoices to:

             Lewis A. Sassoon, Assignee
             c/o Gargill, Sassoon & Rudolph, LLP
             92 State Street
             Boston, MA 02109