"Cornerstone bought 42 drug stores in Walgreen's largest ever sale and leaseback... [They] acted as principal in the sale and leaseback by applying private equity from Cornerstone Capital Partners Corporation."

"Cornerstone Capital Corporation financed the deal by underwriting $142,000,000 of debt at 7.13% and privately placing it directly with institutions."

Walgreen Co.

Rick J. Hans , Director of Finance
200 Wilmot Road, MS #2261

Deerfield, Illinois 60015-4616

(847) 914-2385


"Creative Leaseback Financing relationship since 1992."

"Formed a Joint Venture to purchase an existing building out of bankruptcy, redevelop the building and lease it back as the corporate headquarters building for FirstMerit Corporation. Funded acquisition and redevelopment through the Floating Rate Note market, which provided FirstMerit with an extreme step down in rent after first eleven years."

"Restructured the Joint Venture into an off-balance sheet Synthetic Lease Financing resulting in creating a non-taxable gain on the partnership restructuring and increasing earnings under the Synthetic Lease Financing."

FirstMerit Corporation

Gary J. Elek, Chief Financial Officer

457 Broadway

Lorain, Ohio 44052

(440) 244-7253

"Cornerstone underwrote a twenty-five year fixed rate loan secured by a bond lease from ConAgra [where the] lease was fixed at a 1.25% spread to UST."

"Cornerstone underwrote the financing at 1.20% spread to UST and closed in July 1999, providing Opus with 100% financing of its cost in the project."

Opus Corporation

Keith P. Bednarowski , President and Chief Executive Officer
Opus Corporate Center

10350 Bren Road West

Minnetonka, MN 55343


"Extensive relationship since 1985."

"Can attest to creative structuring expertise, debt underwriting capability and ample equity support."

Stonehenge Financial Holdings, Inc.

Michael J. Endres , Principal
191 W. Nationwide Boulevard

Suite 600

Columbus, Ohio 43215


"Underwrote and funded two GSA Lease securitizations totaling over $36,000,000 through Cornerstone Capital Corporation."

"The financing provided 100% of project costs and was funded to cover both construction and permanent capital requirements."
Harwood & Associates

Damon Harwood , Principal
11350 Random Hills Rd.

Suite 800

Fairfax, VA 22030

(703) 279-6540



"I wanted to thank you for all of your hard work and expertise in providing the $5,100,000.00 letter of credit financing for The Wittmann Company.

Cornerstone Capital's ability to provide floating rate notes at a very attractive rate with no pre-payment penalties was the perfect transaction for our company.

Thank you again for the opportunity to work with you and I look forward to future projects with Cornerstone."

Jeffrey Wittmann
The Wittmann Company