Lifeline Debt Relief, Inc.

The Goldman Sachs Group is a leading global investment banking, securities and investment management firm that provides a wide range of services worldwide to a substantial and diversified client base that includes corporations, financial institutions, governments and high net-worth individuals. Founded in 1869, it is one of the oldest and largest investment banking firms. The firm offers an array of services, such as currencies and commodities, trading and capital markets, merchant banking, asset management, mutual funds and securities lending programs. The Goldman Sachs Group is headquartered in New York and maintains offices in London, Frankfurt, Tokyo, Hong Kong and other major financial centers throughout the world.

Needham & Company is a nationally recognized investment banking and asset management firm that is focused on serving emerging growth industries and their investors. Founded in 1985 by George A. Needham, Raymond H. Godfrey and David K. Townes, the firm has its headquarters in New York City and offices in Boston, Menlo Park, Calif., and San Francisco. Needham & Company's principal activities are public and private financings, such as corporate finance advisory services, including mergers, acquisitions and divestitures, equity research, sales and trading primarily for institutional investors and asset management through public and private funds. Since its founding, the firm has acted as lead or co-manager in more than 450 public offerings, including 145 IPOs, raising in excess of $31.2 billion, and as placement agent on over 55 private offerings.