John Sann and Marianne Sann, et al. - Page 13

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          Roberts maintained the following office address with Raymond                
          Grant (Grant), the sole owner and president of ECI Corp.:                   
                              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 Partnership transactions, Roberts and Grant               
          were clients of the accounting firm H. W. Freedman & Co.                    
          (Freedman & Co.).  Harris W. Freedman (Freedman), a certified               
          public accountant (C.P.A.) 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.,            
          Empire, Plymouth, and Foam.  It also provided tax services to               
          Bambara.  Bambara is the 100-percent owner of FMEC Corp., as well           
          as its president, treasurer, clerk, and director.  He, his wife,            
          and daughter also owned directly or indirectly 100 percent of the           
          stock of PI.                                                                
          D.  Guy B. Maxfield                                                         
               Guy B. Maxfield (Maxfield) is an attorney specializing in              
          tax matters.  He does not have an engineering background and he             
          is not an expert in plastics materials or plastics recycling.               

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