36 Appraisal and evaluation of real estate; appraisal of real estate; business brokerage services and related consulting pertaining to business sales, mergers, acquisitions and business valuations; consultation relating to the appraisal of goods; financial consulting and advising in the field of mergers and acquisitions; real estate appraisal and valuation; management of private equity funds; private equity fund investment services; financial services, namely, commercial lending, asset- based lending, mezzanine and subordinated debt lending, equity investment, investment banking, private placement of equity and debt investments, lease financing, factoring services, investment management, financial valuation and balance sheet advisory; business liquidation services; business liquidation services in the fields of industrial machinery, industrial equipment, industrial inventory, industrial furniture, industrial fixtures and other industrial assets; business liquidation services in the field of wholesale consumer inventory; financial investment in the field of real estate; financial valuation of personal property and real estate; leasing of real estate; real estate acquisition services; real estate equity sharing, namely, managing and arranging for co-ownership of real estate; real estate investment; real estate management; real estate procurement for others; real estate syndication; appraisal and valuation services; property disposition services; lease termination services; lease renegotiation services; sale and leaseback services; real estate debt advisory services; asset and property management services; loan evaluation services; loan strategy services; providing business advice and information regarding loans; enterprise valuations; business asset appraisals and valuations of consumer and industrial inventory, machinery, equipment, real estate, and intangible assets; accounts receivable portfolio appraisals; accounts receivable acquisitions; monetization and valuation of intellectual property assets; financial management and consulting services regarding retail restructuring; providing working capital funding to support restructuring programs; providing stock analyses; providing financial control and analysis services for store closure programs; real estate services, namely, providing property management services for store closing programs; asset recovery services, namely, monetization of furniture, fixtures and industrial equipment of others through auction, liquidation and remarketing