Ira S. Greene and Robin C. Greene - Page 9

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          C.  Richard Roberts                                                         
               Roberts is a businessman and the general partner in                    
          Resource and many other limited partnerships that leased and                
          licensed Sentinel EPE recyclers.  He also is a 9-percent                    
          shareholder in F & G Corp., the corporation that leased the                 
          recyclers to Resource.  From 1982 through 1985, Roberts                     
          maintained the following office address with Raymond Grant                  
          (Grant), the sole owner and president of ECI Corp.:                         
                              Grant/Roberts                                           
                              Investment Banking                                      
                              Tax Sheltered Investments                               
                              745 Fifth Avenue, Suite 410                             
                              New York, New York  10022                               
          Grant was instrumental in the hiring of Ulanoff as an evaluator             
          of the Plastics Recycling transactions.  The two had met on a               
          cruise.  Roberts and Grant together have been general partners in           
          other investments.                                                          
               Prior to the Resource transactions, Roberts and Grant were             
          clients of the accounting firm H. W. Freedman & Co. (Freedman &             
          Co.).  Harris W. Freedman (Freedman), a certified public                    
          accountant and the named partner in Freedman & Co., was the                 
          president and chairman of the board of F & G Corp.  He also owned           
          94 percent of a Sentinel EPE recycler.  Freedman & Co. prepared             
          the partnership returns for ECI Corp., F & G Corp., and Resource.           
          It also provided tax services to John D. Bambara (Bambara).                 








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