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By Elizabeth Smith-Avery
October 2002

This research report addresses the following issues:

1. What is the reason for a have and have-not environment where other asset-back securities trade more favorably than those of equipment leasing companies?
2. How can equipment lese financing companies find cheaper and more accessible financing through securitization than has currently been available to them?
3. and How can small equipment leasing companies gain access to the marketplace.