(Note: Attorney Advertising) SGL began as a small boutique firm focused on: the purchase and sale of distressed instruments, primarily on the bank-debt side, the purchase and sale of trade claims in the bankruptcy context, the purchase and sale of government loans in emerging markets, and the purchase and sale of portfolios of consumer debt, as well as, the lending of money or financing for these purchases. SGL is the first small firm to assist our clients in setting up and maintaining a private wall structure to facilitate compliance with state and Federal rules. We refer to this as our Private Wall practice and have been assisting our clients with this process since 2009. SGL has recently expanded our practice into the Broker-Dealer realm and our new partner specializes in representing companies who need assistance negotiating the nuances of registering as Broker-Dealers, as Registered Investment Advisors and structuring their organization. Additionally, SGL represents Not-for-Profit companies in issues related to management and operations. Finally, one of our partners is currently in the process of obtaining a certification as a Certified Fraud Examiner with a view toward avoiding fraud within our clients' institutions including all aspects of our clients' management structure and trading practices. We are dedicated to the needs of our clients. We stay on top of the latest trends, changes in rules and regulations, and the nuances of particular credits and trading practices. We remain on top of our clients' activities even after we have completed a transaction, sending out updates, checking in and making certain our clients are always in compliance. Our rates are competitive and our location in Rockland County allows us to provide NYC large firm services while charging reasonable fees.