Paul L. and Doris J. Triemstra, et al. - Page 11

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          Triemstra had no education or experience in the recycling or                
          plastics fields.                                                            
               Triemstra did not investigate PI.  He was unaware of the               
          prevailing price of polyethylene pellets at the time, and he did            
          not investigate the price of virgin pellets.  Triemstra never saw           
          a Sentinel EPE recycler or asked if he could see one.  He never             
          visited an end-user.  Triemstra was unaware of any competing                
          plastics recyclers and did not investigate the matter.                      
               Cohn learned about the Northeast transaction from Kravitz.             
          Cohn was provided a copy of the Northeast offering memorandum and           
          remembers having read the draft legal opinion and the reports of            
          the evaluators included in the appendices thereto.  Cohn                    
          concluded there were no comparable machines solely on the basis             
          of his reading of the Northeast offering memorandum.  Before                
          investing in Northeast, Cohn contacted Alvin Shapiro (Shapiro), a           
          C.P.A. who had prepared Cohn's tax returns for many years.                  
          Shapiro told Cohn that he was familiar with the type of                     
          transaction set out in the Northeast offering memorandum and that           
          Cohn should be careful about the valuation of the Sentinel EPE              
          recyclers.  Shapiro considered valuation to be "the big problem"            
          with that type of investment.                                               
               Cohn had no background in plastics or plastics recycling.              
          He knew none of the principals at PI and never investigated PI.             
          Cohn never investigated the price of virgin pellets as compared             
          with recycled pellets.  He never read any periodicals about the             

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