May 2007

CoActiv Capital Partners and Marubeni Citizen-Cincom Team to Provide Innovative Financial Solutions

For Immediate Release
(Horsham, PA) May 10, 2007—CoActiv Capital Partners LLC (CoActiv) announced an agreement with Marubeni Citizen-Cincom Inc. (MCC) to provide innovative financing and leasing programs to business customers interested in acquiring Citizen-Cincom Swiss Turning Centers. These machines are used extensively to manufacture an array of products, including medical instruments, electronics, fiber optics, automobiles, business machines, aerospace, defense, firearms, tools, valves, fasteners, and many others.

The program will be administered by CoActiv as MCC Capital and delivered through Marubeni Citizen-Cincom’s distributor sales organization.

According to John Antignani, MCC’s Executive Vice President, “Our goal is to be our customers’ single source for turning system technology, service and financing. We partnered with CoActiv, because of their success in providing private label finance programs, as well as in implementing those programs within various distribution channels. CoActiv’s quality service and ability to work with us to create specialized products, and respond to strategic opportunities were also critical components in our selection process.”

“MCC customers will appreciate the comprehensive benefits of equipment acquisition through MCC Capital, such as 100% cost coverage and flexible finance options,” said CoActiv’s Vice President and General Manager for Technology,” David Gerrard. “MCC Capital will offer a full product line with options designed to meet the business and cash flow needs of Marubeni Citizen-Cincom customers.”

About Marubeni Citizen-Cincom
Marubeni Citizen-Cincom was founded in 1984 to market and service Citizen’s CINCOM (Citizen Numerically Controlled Machines) family of Swiss-type turning centers. This venture represents the amalgamation of two of Japan’s largest and most highly regarded companies, Marubeni Corporation and Citizen Watch Company.

Since its inception, MCC has successfully made CINCOM machines the most widely accepted Swiss-type turning centers in the world.

In the US, MCC is headquartered in Allendale, NJ, and maintains sales-service offices in both California and Illinois. These three offices are responsible for supporting a nationwide network of 26 distributors located throughout the United States.

For more information on the full line of Citizen Machines and for the Distributor closest to you, please log on www.marucit.com.

About CoActiv Capital Partners
CoActiv Capital Partners, headquartered in Horsham, PA, is one of the fastest growing commercial equipment leasing finance companies in the United States. CoActiv specializes in designing and implementing private-label leasing programs to meet the needs of equipment manufacturers in the healthcare and technology business segments, as well as for commercial banks. CoActiv Capital Partners is part of Marubeni America Corporation (MAC), the largest overseas subsidiary of Marubeni Corporation of Japan. MAC is headquartered in New York City, with 7 other U.S. locations and 37 subsidiary and affiliated companies and access a network of over 120 Marubeni Group offices and 555 associated companies worldwide.

Marubeni America Corporation is located at 450 Lexington Avenue, New York, NY 10017. CoActiv Capital Partners’ headquarters is located at 655 Business Center Drive in Horsham, Pennsylvania. For more information, call 267-960-4000. For more information about CoActiv and its parent organization visit www.coactivcapital.com.