Real estate services; real estate services relating to purchase, sale, rental and lease of real estate; real estate agency services relating to the purchase and sale of buildings.

Hotel, restaurant and catering services.

Recovery auditing services; providing business auditing services in the nature of recovery auditing; business consultation in the field of recovery auditing; business consulting services in the fields of managing accounts payable, supplier relationship management, procurement management, disbursement auditing, duplicate payment prevention, over-payment prevention, fraudulent payment prevention, unclaimed or over-claimed value-added tax (VAT), business and vendor contract compliance, property utilization, property assessment appeals, import duty and tax reclamation, information technology vendor management, and audit recovery reviews for the retail industry

Acquisition and merger consultation; analyses and appraisals of enterprises; business acquisition and merger consultation; business appraisal consultation; business appraisals; business appraisals and evaluations in business matters; business information services and appraisals; business investigations, evaluations, expert appraisals, information and research; providing expert business merger consultation; business consulting services regarding product development; business restructuring consultation; providing advice on alternative company structures; providing business assistance to and consultation services for restructuring administrators; business operation consultation; providing business management information in connection with consulting and advisory services in the field of strategic planning; providing business consultation advice regarding intellectual property strategies; arranging and conducting of auction sales in the fields of industrial machinery, industrial equipment, industrial inventory, industrial furniture, industrial fixtures and other industrial assets; project management services for others for business purposes in the field of redevelopment of industrial and manufacturing sites; retail restructuring and consultation services; interim retail management services; retail outsourcing services; providing management of and information and advice for store closing programs; developing strategies to reduce business costs and managing cost reduction programs; providing business information and advice relating to property disposition; providing business consultation services regarding store closure strategies; procurement services for others namely purchasing goods and services for other businesses; providing business consultation services regarding property strategy; providing human resources management for store closing programs; providing logistics services for store closing programs; fixed asset recovery services; asset protection services; business and management consulting services for the retail industry; disposition of wholesale consumer products inventory; arranging and conducting of auction sales in the fields of residential, commercial, industrial and institutional real estate and notes; business and management consulting services for the retail industry and others to assist and improve operations; business management and consulting services regarding retail restructuring; providing business advice and information regarding loans and working capital; advisory services related to business planning namely consulting regarding turning around a failing business; appraisal and evaluation of real estate; appraisal of real estate; business brokerage services and related consulting pertaining to business sales, mergers, acquisitions and business valuations; consultation relating to the appraisal of goods; financial consulting and advising in the field of mergers and acquisitions; real estate appraisal and valuation; management of private equity funds; private equity fund investment services; financial services, namely, commercial lending, asset- based lending, mezzanine/subordinated debt lending, equity investment, investment banking, private placement of equity and debt investments, lease financing, factoring services, investment management, financial valuation and balance sheet advisory; business liquidation services; business liquidation services in the fields of industrial machinery, industrial equipment, industrial inventory, industrial furniture, industrial fixtures and other industrial assets; business liquidation services in the field of wholesale consumer inventory; financial investment in the field of real estate; financial valuation of personal property and real estate; leasing of real estate; real estate acquisition services; real estate equity sharing, namely, managing and arranging for co-ownership of real estate; real estate investment; real estate management; real estate procurement for others; real estate syndication; appraisal and valuation services; property disposition services; lease termination services; lease renegotiation services; sale and leaseback services; real estate debt advisory services; asset and property management services; loan evaluation services; loan strategy services; providing business advice and information regarding loans; business asset appraisals and valuations of consumer and industrial inventory, machinery, equipment, real estate, and intangible assets; accounts receivable acquisitions; monetization and valuation of intellectual property assets; financial expert evaluations and reports relating to financial appraisals and valuation matters; financial management and consulting services regarding retail restructuring; providing working capital funding to support restructuring programs; providing stock analyses; providing financial control and analysis services for store closure programs; providing property management services for store closing programs; asset recovery services, namely monetization of furniture, fixtures and industrial equipment of others through auction, liquidation and remarketing.

Acquisition and merger consultation; analyses and appraisals of enterprises; business acquisition and merger consultation; business appraisal consultation; business appraisals; business appraisals and evaluations in business matters; business information services and appraisals; business investigations, evaluations, expert appraisals, information and research; providing expert business merger consultation; business consulting services regarding product development; business restructuring consultation; providing advice on alternative company structures; providing business assistance to and consultation services for restructuring administrators; business operation consultation; providing business management information in connection with consulting and advisory services in the field of strategic planning; providing business consultation advice regarding intellectual property strategies; arranging and conducting of auction sales in the fields of industrial machinery, industrial equipment, industrial inventory, industrial furniture, industrial fixtures and other industrial assets; project management services for others for business purposes in the field of redevelopment of industrial and manufacturing sites; retail restructuring and consultation services; interim retail management services; retail outsourcing services; providing management of and information and advice for store closing programs; developing strategies to reduce business costs and managing cost reduction programs; providing business information and advice relating to property disposition; providing business consultation services regarding store closure strategies; procurement services for others namely purchasing goods and services for other businesses; providing business consultation services regarding property strategy; providing human resources management for store closing programs; providing logistics services for store closing programs; fixed asset recovery services; asset protection services; business and management consulting services for the retail industry; disposition of wholesale consumer products inventory; arranging and conducting of auction sales in the fields of residential, commercial, industrial and institutional real estate and notes; business and management consulting services for the retail industry and others to assist and improve operations; business management and consulting services regarding retail restructuring; providing business advice and information regarding loans and working capital; advisory services related to business planning namely consulting regarding turning around a failing business; appraisal and evaluation of real estate; appraisal of real estate; business brokerage services and related consulting pertaining to business sales, mergers, acquisitions and business valuations; consultation relating to the appraisal of goods; financial consulting and advising in the field of mergers and acquisitions; real estate appraisal and valuation; management of private equity funds; private equity fund investment services; financial services, namely, commercial lending, asset- based lending, mezzanine/subordinated debt lending, equity investment, investment banking, private placement of equity and debt investments, lease financing, factoring services, investment management, financial valuation and balance sheet advisory; business liquidation services; business liquidation services in the fields of industrial machinery, industrial equipment, industrial inventory, industrial furniture, industrial fixtures and other industrial assets; business liquidation services in the field of wholesale consumer inventory; financial investment in the field of real estate; financial valuation of personal property and real estate; leasing of real estate; real estate acquisition services; real estate equity sharing, namely, managing and arranging for co-ownership of real estate; real estate investment; real estate management; real estate procurement for others; real estate syndication; appraisal and valuation services; property disposition services; lease termination services; lease renegotiation services; sale and leaseback services; real estate debt advisory services; asset and property management services; loan evaluation services; loan strategy services; providing business advice and information regarding loans; business asset appraisals and valuations of consumer and industrial inventory, machinery, equipment, real estate, and intangible assets; accounts receivable acquisitions; monetization and valuation of intellectual property assets; financial expert evaluations and reports relating to financial appraisals and valuation matters; financial management and consulting services regarding retail restructuring; providing working capital funding to support restructuring programs; providing stock analyses; providing financial control and analysis services for store closure programs; providing property management services for store closing programs; asset recovery services, namely monetization of furniture, fixtures and industrial equipment of others through auction, liquidation and remarketing.

Disposition of wholesale consumer products inventory, namely, auctioning, liquidating and remarketing wholesale consumer goods of others; business liquidation services in the field of wholesale consumer inventory.

Fixed asset recovery services; Asset recovery services, namely monetization of furniture, fixtures and retail and industrial equipment of others through auction, liquidation and remarketing.

Business management and consulting services for the retail industry; business and management consulting services for the retail industry and others to assist and improve operations; business management and consulting services regarding retail store operations and retail workforce management; business management and consulting services regarding merchandising and inventory profitability for the retail industry; business management and consulting services regarding logistics and fulfillment optimization for the retail industry; business management and consulting services regarding headquarters effectiveness and enterprise cost reduction for the retail industry; business management and consulting services regarding cross-functional cost reduction for the retail industry; business management and consulting services regarding customer experience and strategic growth for the retail industry; business management and consulting services regarding retail restructuring; business management and consulting services regarding business sales and acquisitions in the retail industry; Financial management and consulting services for the retail industry.