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                | Distribution 
 
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                | We know 
                  the ins and outs of wholesaling. Our ability to provide insight 
                  and analysis to distributors is based on careful monitoring 
                  of trends that have an impact on the wholesaling industry. Most 
                  distributors realize their ability to remain competitive and 
                  profitable depends on how they respond to these trends and other 
                  conditions, including economic and political forces, unprofitable 
                  procedures, operational weaknesses and overall financial planning. |   |  |  
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 BRANMAN, TEPLIN AND HESHEJIN helps distributors anticipate and understand 
                  changes affecting their business. We're experienced in helping 
                  this industry develop strategies for managing issues they confront. 
                  In addition to providing innovative solutions and individualized 
                  profit improvement programs, our firm can assist in implementing 
                strategic plans.
 
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