Government and Public Finance Practice

Attorneys & Counselors At Law 55 Public Square, Suite 1950 , 44113 Website: www.climacolaw.com Tel (216) 621-8484 Fax (216) 771-1632

March, 2011 CLIMACO, WILCOX, PECA, TARANTINO & GAROFOLI CO., L.P.A.

Government and Public Finance Practice

I. ABOUT THE FIRM

Climaco, Wilcox, Peca, Tarantino & Garofoli Co., L.P.A. is a full service law firm with considerable experience and expertise in the areas of governmental law and public finance. Founded over 40 years ago, today the Firm includes over 15 attorneys and legal professionals in its Cleveland and Columbus, Ohio offices.

The Firm’s lawyers have extensive experience in both public and private sector legal issues. This experience includes both transactional and litigation experience in varied areas of practice.

The attorneys and staff of CWPT&G take justified pride in the regional and national prominence that the Firm has achieved, and although the Firm has grown in size and is able to offer expertise in highly specialized areas of law, its lawyers recognize that the Firm was built on treating clients with professional courtesy and providing personalized attention to clients.

II. PUBLIC FINANCE PRACTICE

CWPT&G practices actively in the area of public finance and has served as bond counsel, underwriters' counsel, issuer's counsel and company counsel in a wide variety of municipal and state bond and note transactions and other financings which total over $8.0 billion dollars. Tax exempt and taxable public financings in which the Firm has acted as bond counsel or represented issuers, underwriters or conduit borrowers since 2001 are listed on Annex A.

The Firm has been recognized nationally as bond counsel in the Bond Buyer's Municipal Marketplace since 1979. In recent years, the Firm has represented such issuers as the State of Ohio, Commission, the County of Cuyahoga, Ohio, the Cleveland-Cuyahoga County Port Authority, Kent State University and Gateway Economic Development Corporation of . CWPT&G has also served as bond counsel or underwriters' counsel in other public financings, including bond issues by the State of Ohio, Office of Treasurer, Ohio Water Development Authority, Ohio Building Authority, Cuyahoga County, the City of Cleveland, the Cleveland-Cuyahoga County Port Authority, Montgomery County, Ohio, the City of Parma, Ohio, the City of Cleveland Heights, Ohio, City of Dayton, Lake Metroparks and the Dayton-Montgomery County Port Authority.

The most recent transactions for which the Firm has acted as Bond Counsel on tax-exempt issues include the State of Ohio and Cuyahoga County. The Firm acted as Bond Counsel for the State of Ohio – Office of the Treasurer $140 Million General Obligation Highway Capital Improvement Bonds, Series L, in 2008, as Underwriter’s Counsel for the $170 Million General Obligation Highway Capital Improvement Bonds, Series M, in April, 2010 and again as Bond Counsel in October, 2010 for Highway Capital Improvement Bonds – Series N ($29,825,000), Series O – Build America Bonds ($145,175,000), and Series P ($32,610,000). In December of 2008 the Firm acted as Bond Counsel for the County of Cuyahoga, Ohio on its $70 Million General Obligation Capital Improvement Bond Anticipation Notes and in December of 2009, acted as Underwriter’s Counsel in the issuance of $77,130,000 in Bonds to refund such Notes and the issuance of $86,695,000 of new taxable Bonds which were issued as Build America Bonds.

The Firm also recently acted as Underwriter’s Counsel for the $35,000,000 State of Ohio Parks and Recreation Capital Facilities Bonds, Series II- 2009A, and as Bond Counsel for the $40,000,000 Mental Health Facility Bonds in December of 2009. Also for the Treasurer, State of Ohio, CWPT&G acted as Bond Counsel on a number of Ohio Enterprise Bond Fund offerings over the course of the past several years involving Tax Exempt and Taxable Bond Transactions, including Recovery Zone Facility Bonds under the Stimulus Act.

The Firm has acted as counsel for the Cleveland-Cuyahoga County Port Authority (the "Authority") for over 50 bond transactions, including the Rock and Roll Hall of Fame, over $350,000,000 in financings for expansions at the , the $37,503,380 financing for the Applied Industrial Technologies, Inc., fka Bearings, Inc. world headquarters project, over $60,000,000 for the new Avery-Dennison headquarters project and $90,000,000 for the Cleveland Art Museum and a recent additional funding of $70,000,000 for The Art Museum project. In all, the Firm has participated in over 50 transactions involving over $2.0 billion in new investment in the state.

The Firm currently represents the Authority as its outside general counsel and participated in establishing the Authority's bond fund program which is used to promote economic development within the Authority's jurisdiction, including the financings for Jergens, Inc., NOACA, ISG (now Mittal Steel), Heidtman Steel, the new Practice Facility and a new manufacturing facility for Brush Wellman. Since 2005, CWPT&G has acted as Bond Counsel for the Authority’s bond fund program. The Firm, as the Authority's counsel, also successfully negotiated the purchase of the C&P Ore Docks from Conrail, including the structuring of a $6.5 million public financing for the acquisition.

In December of 2010, CWPT&G acted as Bond Counsel and Issuer’s Counsel on a number of financings for the $275,000,000 Flats East Project in Cleveland, which in its first phase, includes an 18-story Office Building, Hotel and Retail development.

CWPT&G has acted as bond counsel for the City of Parma on numerous debt issues over the past decade, including, most recently, $10,200,000 Municipal Facility Refunding Bonds and $8,700,000 Various Purpose General Obligation Bonds for new municipal improvements, including two new fire stations. In addition to acting as bond counsel in numerous bond and note issuances by the City of Parma, the Firm 2 has and continues to represent the City of Parma in special assessment proceedings for street lighting, sidewalks and sewers.

The Firm has served as Issuer’s Counsel in the extensive finances involving the expansion of the Ohio Turnpike through creation of the Third Lane, new plazas and interchange expansions for the Ohio Turnpike Commission involving over $1 billion in investments in that facility. CWPT&G has also served as Issuer’s Counsel for the State of Ohio in various infrastructure bond financings totaling over $500 million. As part of its role in that capacity, the Firm served as Issuer’s counsel for the first variable rate financing issued by the State of Ohio.

CWPT&G has experience as Bond and Underwriter’s Counsel for the City of Cleveland in various transactions and Underwriter’s Counsel for Cuyahoga County. The firm has acted as Bond Counsel for the County and has prepared the County’s two most recent Annual Information Statements in connection with Notes and Bonds of the County. CWPT&G was also appointed by the Attorney General to act as Bond Counsel for Kent State University in 2007 and again in 2009.

The Firm also has considerable experience in conduit financings and other economic development tools used by governmental entities. The Firm has acted as company counsel and underwriters' counsel in several Ohio Enterprise Bond Fund bond issuances. In addition, the Firm has assisted the City of Parma in creating an Ohio Enterprise Zone and negotiating a tax abatement agreement with an enterprise and a revenue sharing agreement with the Parma Board of Education.

Finally, the Firm acted as pro bono bond counsel in a complex conduit issue by the Village of Bratenahl which benefited the Parents' Volunteer Association for Retarded Children and Adults ("PVA"). The PVA financing consisted of a two part $2,056,000 issuance of tax exempt Ohio Hospital Facilities Revenue Notes, the proceeds of which financed the construction, renovation and equipping of group home facilities located in five different municipalities. In order to successfully complete the PVA financing, the Firm had to draft legislation for and obtain the separate legislative approval of each of the five different municipalities.

III. GOVERNMENTAL LAW EXPERIENCE

The Firm has represented numerous local and state governmental agencies as general or special counsel in litigation and other matters. Among other governmental clients, the Firm has acted as counsel to the State of Ohio, the Ohio Turnpike Commission, Cuyahoga County, the City of Cleveland, the , the Cleveland Board of Education, the Cleveland-Cuyahoga County Port Authority, the Blanchard Valley Port Authority, the Regional Port Authority of Northwest Ohio, the City of Parma, the City of Brook Park, the City of Berea, the City of Painesville and Kent State University. CWPT&G has also represented numerous non-profit clients who have partnered with government such as Gateway Economic Development Corporation of Greater Cleveland ("Gateway"). In addition, the Firm has represented private sector clients in public law issues ranging from appointments to office to special elections and the recall of a mayor. 3

CWPT&G helped spearhead the successful completion of several major Ohio projects involving complex public financing and other cutting edge issues. For example, CWPT&G is general counsel to Gateway and as such has represented Gateway since its inception in the financing and development of the Gateway Sports Complex in , consisting of a baseball park and basketball arena for the and Cleveland Cavaliers, respectively, which opened in 1994. This project required CWPT&G's expertise in many areas, including legislation passed by the Ohio Legislature, complex negotiations of leases with the sports teams, issuance of over $400 million of tax-exempt and taxable financing, as well as real estate, environmental and litigation issues. Most recently, the firm renegotiated new leases with the Cavaliers and Cleveland Indians to guarantee revenues sufficient to operate Gateway. The amended Indians lease also involves a ten year extension of the Cleveland Indians existing lease term.

The Rock and Roll Hall of Fame and Museum is another major Ohio project in which the Firm played a vital role. In that project, the Firm represented the Cleveland-Cuyahoga County Port Authority which leased the project site to, and issued bonds to finance construction of the Museum. The Rock and Roll Hall of Fame and Museum project required the Firm's expertise in many complex areas similar in nature and scope to the Gateway project, including, construction contracting and monitoring. At the end of the Construction Project approximately $4,000,000 of proceeds was available for the early retirement of debt. The Firm also participated in the successful refinancing of the outstanding $18,000,000 plus in bonds on the project.

In addition, CWPT&G was previously engaged as special project counsel to the City of Brook Park in connection with the City's examination of the feasibility of establishing a municipal electric system. Largely as a result of CWPT&G's efforts, the City obtained contractual rights to four future interconnections with The Cleveland Electric Illuminating Company ("CEI"), Ford Motor Co. obtained a special electricity contract with CEI resulting in over $40 million in savings to Ford over the initial contract term, and each resident and bill payer in the City received an annual $185 check over at least a five year period. The Cleveland Plain Dealer praised this effort in a May 5, 1993 editorial entitled, "Brook Park's First-Rate Deal" and said "... the utility rate agreement in Brook Park is a winning situation for all: CEI keeps a major customer; Ford gets a break in its electric bill; Brook Park gets to make its residents happy."

In 2005, the Firm played an instrumental role in the first new major retail development in the City of Cleveland in decades – Steelyard Commons. Through its representation of Development Fund, LLC, CWPT&G assisted in the application to the federal government for New Market Tax Credits of $50,000,000. Using a unique modeling of these credits, the infrastructure and equity necessary for the Steelyard’s development was made possible. This $100 million development with almost a million square feet of new retail space opened in the Fall of 2007.

The Firm as outside General Counsel to the Cleveland-Cuyahoga County Port Authority worked extensively with Scott Wolstein and the Wolstein Group on East Bank Project in Cleveland, Ohio. This $400 million plus planned 4 development includes major infrastructure improvements in a blighted and underutilized portion of the Flats, including, all new sewers, water lines, streets, sidewalks, lighting, bulkheading along the river, boardwalk, marina and other improvements to support the creation of a new neighborhood through housing, retail and office development. Working as the Authority’s General Counsel with the Developer and with the State of Ohio, Cuyahoga County, City of Cleveland, the Northeast Ohio Regional Sewer District, the School Board and other public entities, the firm assisted in the Port Authority’s assembly of a public infrastructure financing package which will total over $150 million when all phases of the Project proceed. The Firm was instrumental in negotiating and drafting an Acquisition Agreement for the real property needed for this project, through the use of eminent domain if necessary, and a Development Agreement with the Developer, City of Cleveland and the Port Authority ensuring a quality development which in Phase I will consist of a 20-story office building, hotel and retail development, and ultimately is designed to create new housing units and a neighborhood in Greater Cleveland where a residential neighborhood did not exist before.

The Firm's experience in public law matters extends beyond complex transactional work and encompasses complex litigation. The Firm has represented the City of Cleveland and Cleveland Public Power in various lawsuits with former contractors who designed and constructed major improvements to the system. One of the actions concluded with a $6.2 million settlement in U.S. District Court after a week of trial when the suing contractors not only forgave their $3 million claim against the City, but agreed to pay over $3 million on the City's counterclaim. Another of these claims settled for $6 million prior to trial. The Firm also has represented the City of Cleveland in various lawsuits between Cleveland Public Power and CEI over issues involving the competition of these providers of electric utility service in the City of Cleveland.

CWPT&G also negotiated a settlement on behalf of the City of Cleveland after filing litigation involving the Chagrin Highlands development. This settlement involved land owned by the City of Cleveland and paved the way for the economic development of over 600 acres in Cuyahoga County. The Firm also successfully represented the City of Painesville in lawsuits concerning investor suitability laws as well as audit and public reporting requirements. In addition, the Firm has represented the City of Berea in cases involving eminent domain, annexation, zoning, contract and taxpayer claims. The Firm is currently representing the Berea Municipal Clerk of Courts in a purported class action challenging the assessment of court costs.

With respect to the Flats East Bank Project noted above, the Firm was part of a trial team that prepared and filed eminent domain actions respecting parcels of property necessary for the Flats East Bank Project. From the commencement of the Project to the filing of the litigation and trial of the case, two Supreme Court cases, one from the Supreme Court ( Kelo ) and the other one from the State of Ohio (Norwood ) complicated the legal strategies because of this changing area of law. In addition, the State Legislature also initially passed a moratorium in November of 2005 and then passed Senate Bill 7, which is the new eminent domain law in the State of Ohio. Despite these challenges and a vigorous opposition from all the property owners, CWPT&G was able to negotiate with three of the seven property owner groups for a 5 settlement prior to trial. Moreover, after five weeks of trial, the acquisition of all thirteen remaining parcels were successfully resolved among the parties and all property for the Project has now been acquired and assembled for the Project.

In addition to its extensive experience as General Counsel to the Cleveland-Cuyahoga County Port Authority beginning in 1988, the firm now also represents the newly created Blanchard Valley Port Authority and Regional Port Authority of Northwest Ohio as General Counsel and Bond Counsel.

The Firm also was appointed as Special Counsel to the Cuyahoga County Board of Commissioners and the Cuyahoga County Coroner in a purported class action challenging the manner in which all of Ohio’s county coroners conduct autopsy procedures. This case went to the Ohio Supreme Court on a question of law certified by the United States District Court for the Southern District of Ohio. The Ohio Supreme Court ruled in favor of the position we put forth as Special Counsel, holding the county in question did not have liability, thus defeating the basis for the class action.

Finally, the Firm was appointed as Special Counsel to the Ohio Attorney General in a securities fraud class action case involving a multi-national reinsurance company. This was successfully settled for over $37.5 Million. The Firm has extensive experience in class action litigation of all kinds including the initial class action which was filed against the tobacco companies which ultimately resulted in the national master settlement with the principal tobacco companies.

IV. ATTORNEYS IN GOVERNMENTAL LAW/PUBLIC FINANCE GROUP

The Firm has a team of experienced lawyers that practice in the area of governmental law and public finance. The educational background and experience of the members of this team are summarized below.

Dennis R. Wilcox is a member of the Firm and chairman of the Firm's Business and Corporate Law Group. Mr. Wilcox received his Bachelor of Arts Degree, Cum Laude, from the Ohio State University in 1974. Mr. Wilcox is a 1977 graduate of Case Western Reserve University School of Law where he was awarded the Order of the Coif. Mr. Wilcox has practiced in the areas of public finance, governmental law, bankruptcy and creditors' rights, securities, real estate and commercial litigation for 30 years. In the area of bonds and finance, he has participated as bond, underwriter's or issuer's counsel in over $7 billion in financings. Mr. Wilcox has been a member of the National Association of Bond Lawyers since 1979. Mr. Wilcox is admitted to the bars of the State of Ohio and the District of Columbia. Mr. Wilcox serves as general counsel to the Cleveland-Cuyahoga County Port Authority, Gateway Economic Development Corporation of Greater Cleveland, the Blanchard Valley Port Authority and the Regional Port Authority of Northwest Ohio. He was substantially involved in the Firm's representation in the Gateway Sports Complex, Rock and Roll Hall of Fame and Museum, Applied Industrial Technologies and Stadium projects. He also currently serves as a Member of Council in the City of Cleveland Heights where he was first elected in 1999. 6

John A. Peca is a member of the Firm. Mr. Peca is a graduate of the Franklin Thomas Backus School of Law at Case Western Reserve University and also a Certified Public Accountant. He received his undergraduate degree from John Carroll University. Mr. Peca has extensive experience in legal, financial and strategic issues. He currently assists in the Public Finance area though his financial background and involvement in many of the Firm’s bond transactions. He also represents the firm in various class action matters and was part of the successful trial team that achieved a $20.5 million verdict against manufacturers of welding rods. He previously served as Special Counsel to the Ohio Turnpike Commission and is a member of several commercial and charitable boards.

Thomas J. Tarantino is a member of the Firm. He is a graduate of Cleveland State University and received his juris doctor from Cleveland Marshall College of Law. Mr. Tarantino concentrates his practice in the areas of public finance, municipal law, commercial finance, general business and real estate law. As part of his public finance practice, he has participated as bond counsel in the aforementioned note and bond issuances of the State of Ohio, Cuyahoga County and the City of Parma, has worked on the creation of enterprise zone and community reinvestment areas, and has participated in the Firm's representation as underwriters' counsel, bond counsel and issuers' counsel in numerous other transactions, including the aforementioned Gateway and Rock and Roll Hall of Fame and Museum projects and the Bond issues for the State of Ohio, Cuyahoga County, City of Cleveland, the Cleveland-Cuyahoga County Port Authority and Lake County Metroparks. Mr. Tarantino is a member of the National Association of Bond Lawyers and a member of the Ohio State, Cuyahoga County and Lake County Bar Associations.

David M. Cuppage is a member of the Firm. He is a graduate of Kent State University and received his juris doctor from Cleveland State University, Cleveland-Marshall College of Law. After graduating from Cleveland-Marshall College of Law, Mr. Cuppage served as a judicial clerk for Judge Frances E. Sweeney and subsequently for Judge Donald C. Nugent at the Eighth District Court of Appeals, Cuyahoga County, Ohio. Since joining the firm in 1995, Mr. Cuppage has practiced in the area of governmental law, real estate, corporate, environmental and commercial litigation. He has extensive involvement in the Flats East Bank Project, as well as other eminent domain, annexation, zoning, municipal contract, civil rights and taxpayer defense matters. He has participated in numerous construction arbitrations and trials.

7 Patricia Ritzert is an Associate in the Firm’s Business and Governmental Law and Public Finance practice areas. She is a graduate of the University of Akron, magna cum laude, and the University of Akron School of Law. She also earned a Master of Taxation degree from the University of Akron School of Business Administration, cum laude, and a Master of Laws degree (LL.M) in Taxation, magna cum laude, from Case Western Reserve University. Ms. Ritzert is an Adjunct Professor at Cleveland-Marshall College of Law where she teaches Taxation of Business Enterprises and is engaged as counsel in many of the Firm’s business and transactional work. She also has extensive experience in the municipal law area, both as a public and private sector lawyer. She is extensively involved in the Firm’s public finance practice.

8

ANNEX A

CLIMACO, WILCOX, PECA, TARANTINO & GAROFOLI CO., L.P.A. BOND/NOTE ISSUANCES ON WHICH CWPT&G SERVED AS COUNSEL 2001 THROUGH 2011

Date Issuer Issue Amount Security ∗ As Counsel For*∗

12/30/10 Cleveland-Cuyahoga Tax-Exempt Revenue $2,505,000 RV I County Port Authority Refunding Bonds, Series 2010 (Oriana Services, Inc. Project)

12/30/10 Cleveland-Cuyahoga Variable Rate Revenue $21,565,000 RV I County Port Authority Bonds, Series 2010 (Hospice of the Western Reserve)

12/21/10 Cleveland-Cuyahoga First Mortgage Revenue $5,000,000 RV B/I County Port Authority Bonds, Series 2010C (Flats East Retail LLC Project)

12/21/10 Cleveland-Cuyahoga First Mortgage Revenue $15,000,000 RV B/I County Port Authority Bonds, Series 2010B (Flats East Hotel LLC Project)

12/21/10 Cleveland-Cuyahoga First Mortgage Revenue $88,900,000 RV B/I County Port Authority Bonds, Series 2010A (Flats East Office LLC Project)

∗ Type of Security: GO = General Obligation, RV = Revenue Bonds ∗∗ As Counsel For: I = Issuer, U = Underwriter, CB = Conduit Borrower, B = Bond Counsel, O = Other Date Issuer Issue Amount Security ∗ As Counsel For*∗

12/21/10 Cleveland-Cuyahoga Development Revenue $8,800,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2010B (City of Cleveland-Flats East Development LLC Project) (Recovery Zone Facility Bonds)

12/13/10 Cleveland-Cuyahoga Taxable Development $2,520,000 RV B/I County Port Authority Revenue Bonds (Port of Cleveland Bond Fund) Series 2010A (The City of Cleveland-Forest Bay Tower City Project)

11/10/10 State of Ohio, Economic Development $3,025,000 RV B State Treasurer Revenue Bonds (Ohio Enterprise Bond Fund) Series 2010-9 (Sugar Creek Packing Co. Project)

10/26/10 City of Parma, Ohio Various Purpose $1,575,000 GO B/I Capital Improvement Notes, Series 2010

10/20/10 State of Ohio, General Obligation $32,610,000 GO B State Treasurer Highway Capital Improvement Refunding Bonds, Series P

2 Date Issuer Issue Amount Security ∗ As Counsel For*∗

10/20/10 State of Ohio, General Obligation $145,175,000 GO B State Treasurer Highway Capital Improvement Bonds, Series O (Build America Bonds)

10/20/10 State of Ohio, General Obligation $29,825,000 GO B State Treasurer Highway Capital Improvement Bonds, Series N

09/7/10 Cleveland-Cuyahoga Taxable Development $46,000,000 RV I County Port Authority Lease Revenue Bonds, Series 2010 (The Cleveland Clinic Foundation Project)

08/12/10 State of Ohio, Economic Development $2,390,000 RV B State Treasurer Revenue Bonds (Ohio Enterprise Bond Fund) Series 2010-6 (Shawshank LLC Project)

07/01/10 Cleveland-Cuyahoga Cultural Facilities $70,430,000 RV I County Port Authority Revenue Bonds, Series 2010 (The Project)

06/24/10 Cleveland-Cuyahoga Economic Development $1,135,000 RV I County Port Authority Revenue Note, Series 2010-A (Cleopatra Smiles Production LLC Project)

3 Date Issuer Issue Amount Security ∗ As Counsel For*∗

06/24/10 Cleveland-Cuyahoga Economic Development $2,130,000 RV I County Port Authority Revenue Note, Series 2010-B (Strangeland Disciple Production LLC Project)

06/24/10 Cleveland-Cuyahoga Economic Development $1,935,000 RV I County Port Authority Revenue Note, Series 2010-C (The Kid Homers Productions LLC Project)

06/15/10 State of Ohio, State Taxable Development $20,000,000 RV B Treasurer Assistance Bonds, Series 2010B (Innovation Ohio Loan Program)

05/11/10 Cuyahoga County, Health Care Facilities $4,880,000 RV I Ohio Revenue Bonds, Series 2010 (Koinonia Homes, Inc. Project)

04/27/10 State of Ohio, State General Obligation $170,000,000 GO UC Treasurer Highway Capital Improvement Bonds, Series M

04/22/10 City of Cleveland Refunding Certificates of $133,125,000 RV O Participation, Series 2010 (Cleveland Stadium Project) Series 2010-A and B

4 Date Issuer Issue Amount Security ∗ As Counsel For*∗

04/01/10 State of Ohio, State State Economic $1,645,000 RV B Treasurer Development Revenue Bonds (Ohio Enterprise Bond Fund) Series 2010- 3 (IRG Batavia I, LLC Project)

04/01/10 State of Ohio, State State Economic $4,430,000 RV B Treasurer Development Revenue Bonds (The Enterprise Bond Fund) Series 2010- 2 (IRG Batavia I, LLC Project)

03/04/10 State of Ohio, Economic Development $5,600,000 RV B State Treasurer Revenue Bonds (Ohio Enterprise Bond Fund) Series 2010-4 (Butler County Port Authority Intelligrated, Inc. Project)

12/22/09 Cuyahoga County, Various Purpose General $77,130,000 GO UC Ohio Obligation (Limited Tax) Bonds, Series 2009A (Tax Exempt)

12/22/09 Cuyahoga County, Various Purpose General $86,695,000 GO UC Ohio Obligation (Limited Tax) Bonds, Series 2009B (Federally Taxable Build America Bonds – Direct Payment)

5 Date Issuer Issue Amount Security ∗ As Counsel For*∗

12/17/09 State of Ohio, Mental Health Capital $40,000,000 RV B Treasurer Facilities Bonds, Series II- 2009A

10/29/09 Cleveland-Cuyahoga Taxable Fixed Rate $115,000,000 RV I County Port Authority Lease Revenue Bonds, Series 2009A (Veterans Development Office/ Parking, LLC Project)

10/07/09 Kent State University General Receipts Bonds, $214,910,000 RV I/O Series 2009B

10/01/09 State of Ohio, State Economic $7,235,000 RV B Treasurer Development Revenue Bonds (Ohio Enterprise Bond Fund) Series 2009- 5 Shearer’s Foods, Inc.

09/24/09 Cleveland-Cuyahoga Taxable Development $2,000,000 RV B County Port Authority Revenue Bonds (Port of Cleveland Bond Fund) Series 2009A (Eaton Corporation World Headquarters Project)

09/24/09 Cleveland-Cuyahoga Capital Lease Bonds, $150,000,000 RV I County Port Authority Series 2009 (Eaton Corporation World Headquarters Project)

6 Date Issuer Issue Amount Security ∗ As Counsel For*∗

04/28/09 State of Ohio State Economic $11,605,000 RV B Development Revenue Bonds (Ohio Enterprise Bond Fund), Series 2009- 2 (HCR Manor Care Services, Inc. Project) (Taxable Bonds)

03/12/09 State of Ohio Parks and Recreation $35,000,000 GO U Capital Facilities Bonds, Series II-2009A

03/06/09 Blanchard Valley Tax-Exempt Lease $10,000,000 RV I Port Authority Obligations (University of Findlay, 2009)

12/23/08 County of Cuyahoga, General Obligation Bond $70,000,000 GO B Ohio Anticipation Notes, Series 2008

07/25/08 Cleveland-Cuyahoga Variable Rate Demand $14,500,000 RV I County Port Authority Revenue Bonds, Series 2008 (Euclid Avenue Housing Corporation Project)

06/25/08 Cleveland-Cuyahoga Taxable Development $5,155,000 RV B/I County Port Authority Revenue Bonds (Port of Cleveland Bond Fund) Series 2008A (Brush Wellman Inc. Project)

7 Date Issuer Issue Amount Security ∗ As Counsel For*∗

05/29/08 City of Cleveland Refunding Certificates of $108,390,000 RV O Participation, Series 2007 (Cleveland Stadium Project)

05/01/08 State of Ohio – Office State of Ohio General $140,000,000 GO B of the Treasurer Obligation Highway Capital Improvements Bonds, Series L

04/10/08 Cleveland-Cuyahoga Variable Rate Education $16,000,000 RV I County Port Authority Facility Revenue Bonds, Series 2008

12/06/07 Kent State University General Receipts Bonds, $60,000,000 O B/I Series 2002 (Change in Auction Period)

11/30/07 Cleveland-Cuyahoga Taxable Convertible $45,700,000 RV I County Port Authority Revenue Bonds, Series 2007B (Science Park Project)

11/30/07 Cleveland-Cuyahoga Revenue Bonds, Series $34,590,000 RV I County Port Authority 2007A (SPC Buildings 1 and 3 LLC Project)

11/09/07 Cleveland-Cuyahoga Revenue Bonds, Series $156,920,000 RV I County Port Authority 2007 (Carnegie/89 th Project LLC)

10/11/07 City of Cleveland, Ohio Refunding Certificates of $108,393,000 RV O Participation, Series 2007 (Cleveland Stadium Project)

8 Date Issuer Issue Amount Security ∗ As Counsel For*∗

08/31/07 Northeast Ohio Gospel Press – New $1,550,000 O O Development Fund Market Credits LLC Subordinate Loan in connection with $20,000,000 Financing

08/28/07 Cuyahoga County, Annual Information N/A N/A B/I Ohio Statement in Connection with Bonds and Notes of the County

04/05/07 Cuyahoga County, Multi-Mode Variable Rate $9,885,000 RV I Ohio Industrial Development Bonds, Series 2007 (All Foils/AFI Generations LLC Project) (3 issues)

03/06/07 Cleveland-Cuyahoga Multi-Mode Variable Rate $5,470,000 RV B/I County Port Authority Refunding Revenue Bonds, Series 2007 (CBT Project)

12/19/06 Cleveland-Cuyahoga Development Revenue $5,060,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2006B (City of Perrysburg Project)

12/12/06 Cleveland-Cuyahoga Taxable Development $9,500,000 RV B/I County Port Authority Revenue Bonds (Port of Cleveland Bond Fund) Series 2006A (the Cavaliers Practice Facility Project)

9 Date Issuer Issue Amount Security ∗ As Counsel For*∗

12/01/06 Cleveland-Cuyahoga Development Revenue $8,395,000 RV I County Port Authority Refunding Bonds, Series 2006 (the Judson Project)

11/01/06 County of Cuyahoga, Tax Exempt Variable $6,300,000 RV I Ohio Rate Cultural Facilities Revenue Bonds, Series 2006 (the Maltz Museum of Jewish Heritage Project)

07/13/06 City of Parma, Ohio Various Purpose General $560,000 GO B Obligation Bonds, Series 2006

06/16/06 City of Parma, Ohio Hospital Revenue Bonds $26,010,000 RV I (The Parma Community General Hospital Association), Series 2006C

06/01/06 City of Parma, Ohio Taxable Economic $9,140,000 RV I Development Revenue Bonds (PRL Corporation), Series 2006B

06/01/06 City of Parma, Ohio Hospital Revenue Bonds $38,955,000 RV I (the Parma Community General Hospital Association), Series 2006A

10 Date Issuer Issue Amount Security ∗ As Counsel For*∗

05/24/06 Cleveland-Cuyahoga Senior Housing Revenue $17,370,000 RV I County Port Authority Bonds (St. Clarence- GEAC LLC Project) Series 2006 A & B

04/13/06 City of Parma, Ohio Traffic Signalization $551,500 GO B Improvement Notes, Series 2006

03/23/06 City of Parma, Ohio Municipal Facility $10,200,000 GO B Improvement Refunding Bonds, Series 2006

03/15/06 City of Parma, Ohio Broadview Road/ $419,000 GO B Thorncliff Blvd./Maple Drive/Sagamore Road Sanitary Sewer Improvement Notes Series 2006

01/26/06 Cleveland-Cuyahoga Multi-Mode Variable Rate $9,995,000 RV I County Port Authority Revenue Bonds, Series 2006

10/20/05 Cleveland-Cuyahoga Cultural Facility Revenue $90,000,000 RV I County Port Authority Bonds, Series 2005 (The Cleveland Museum of Art)

10/20/05 Cleveland-Cuyahoga Development Revenue $31,500,000 RV I County Port Authority Refunding Bonds, Series 2005 (Judson Project)

11 Date Issuer Issue Amount Security ∗ As Counsel For*∗

09/28/05 Cleveland-Cuyahoga Development Revenue $6,020,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund), Series 2005D (Columbia National Group, Inc. Project)

09/09/05 Cleveland-Cuyahoga Taxable Development $55,785,000 RV I County Port Authority Lease Revenue Bonds, State R&D Loan Bonds and Series 2005 Port Bonds

09/09/05 Cleveland-Cuyahoga Taxable Development $6,000,000 RV B/I County Port Authority Revenue Bonds (Port of Cleveland Bond Fund), Series 2005C (The Avery Dennison Corporation Project)

07/13/05 City of Parma, Ohio West Pleasant Valley $1,066,000 GO B Road Sanitary Sewer Improvement Bond Anticipation Notes, Series 2005

06/23/05 City of Parma, Ohio Various Purpose General $8,700,000 GO B Obligation Bonds, Series 2005 (Limited Tax)

06/22/05 Cleveland-Cuyahoga Development Revenue $3,375,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2005B (Fairmount Montessori Association Project)

12 Date Issuer Issue Amount Security ∗ As Counsel For*∗

06/15/05 Northeast Ohio Steelyard Commons New $6,736,000 O O Development Fund Markets Tax Credits LLC Subordinated Loan

05/12/05 Cleveland-Cuyahoga Development Revenue $4,125,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2005A (The Goodyear Tire and Rubber Company Project)

03/17/05 Cleveland-Cuyahoga Student Housing Facility $34,385,000 RV I County Port Authority Revenue Bonds (Euclid Avenue Housing Corporation – Fenn Tower Project) Series 2005

03/16/05 City of Parma, Ohio Broadview Road/ $400,000 GO B Thorncliff Blvd./Maple Drive/Sagamore Road Sanitary Sewer Improvement Notes, Series 2005

02/15/05 Cleveland-Cuyahoga Reissuance of $10,973,006 RV B/I County Port Authority MetroHealth Government Lease Financing Tax Exempt Fixed Rate Public Improvement Notes, Series 1990A & B

12/31/04 Cleveland-Cuyahoga Development Revenue $20,990,000 RV I County Port Authority Bonds, Series 2004 (R.I.T.A. Project)

13 Date Issuer Issue Amount Security ∗ As Counsel For*∗

12/21/04 Cleveland-Cuyahoga Development Revenue $5,725,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2004E (Myers University Project)

11/23/04 Cleveland-Cuyahoga Taxable Economic $8,470,000 RV I County Port Authority Development Lease Revenue Bonds, Series 2004 (Euclid Avenue Facilities Project – Marine Mechanical Corp.)

11/23/04 Cleveland-Cuyahoga Variable Rate Cultural $18,000,000 RV I County Port Authority Facility Revenue Bonds, Series 2004 ( Project)

10/29/04 Cleveland-Cuyahoga Taxable Development $21,000,000 RV B/I County Port Authority Revenue Bonds, Series 2004 (Swagelok Company Project)

09/30/04 Cleveland-Cuyahoga Development Revenue $8,850,000 RV B/I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2004D (City of Garfield Heights Project)

09/22/04 City of Parma, Ohio Settlement Claims $170,000 GO B Refunding Notes, Series 2004

14 Date Issuer Issue Amount Security ∗ As Counsel For*∗

09/15/04 Cuyahoga County, General Obligation $84,490,000 GO U Ohio (Limited Tax) Capital Improvement Bonds, Series 2004

09/14/04 Gateway Economic Stadium Revenue $1,000,000 RV I Development Refunding Bonds, Series Corporation of Greater 2004B Cleveland

09/14/04 Gateway Economic Taxable Stadium $25,635,000 RV I/O Development Revenue Refunding Corporation of Greater Bonds, Series 2004A Cleveland

07/13/04 City of Parma, Ohio West Pleasant Valley $1,200,000 GO I Sewer Improvement Notes, Series 2004

06/16/04 Cleveland-Cuyahoga Variable Rate Educational $10,000,000 RV I County Port Authority Facility Revenue Bonds, Series 2004 (Laurel School Project

04/27/04 Cleveland-Cuyahoga Taxable Development $1,060,000 RV I County Port Authority Revenue Bonds (Port of Cleveland Bond Fund) Series 2004C (Tru-Fab Technology, Inc. Project)

04/20/04 Cleveland-Cuyahoga Development Revenue $2,195,000 RV I County Port Authority Bonds (City of Brecksville Project)

15 Date Issuer Issue Amount Security ∗ As Counsel For*∗

04/12/04 Gateway Economic Subordinate Excise Tax $7,590,000 RV I Development Refunding Revenue Corporation of Greater Notes, Series 2004 Cleveland

04/07/04 Cleveland-Cuyahoga Development Revenue $2,965,000 RV I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2004B (City of Cleveland Project)

03/31/04 Cleveland-Cuyahoga Taxable Development $5,000,000 RV I County Port Authority Revenue Bonds, (Port of Cleveland Bond Fund) Series 2004A (Luigino’s, Inc. Project)

02/27/04 Cleveland-Cuyahoga Taxable Development $16,000,000 RV I County Port Authority Revenue Bonds, Series 2004 (OSF Properties, Inc. Project)

02/26/04 Cuyahoga County, Taxable Economic $10,750,000 RV U Ohio Development Revenue Refunding Bonds, Series 2004A (Gateway Arena Project)

02/26/04 Cuyahoga County, Taxable Economic $19,200,000 RV U Ohio Development Variable Rate Revenue Refunding Bonds, Series 2004B (Gateway Arena Project)

16 Date Issuer Issue Amount Security ∗ As Counsel For*∗

02/26/04 Cuyahoga County, Taxable Economic $12,880,000 RV U Ohio Development Revenue Bonds, Series 2004C (Brownfield Redevelopment Fund Project)

02/12/04 Cleveland-Cuyahoga Refunding Revenue $18,555,000 RV I County Port Authority Bonds, Series 2004 (Rock and Roll Hall of Fame and Museum Project)

11/13/03 Cleveland-Cuyahoga Revenue Bonds, Series $32,000,000 RV I County Port Authority 2003 (Carnegie/96 th Research Building, LLC Project)

11/13/03 City of Cleveland Various Purpose General $64,100,000 GO U Obligation Bonds, Series 2003

08/28/03 Cleveland-Cuyahoga Taxable Development $4,250,000 RV I County Port Authority Revenue Bonds, Series 2003A (Port of Cleveland Bond Fund) (Heidtman Steel Products, Inc. Project)

08/14/03 Cleveland-Cuyahoga Revenue Bonds, Series $48,415,000 RV I County Port Authority 2003 (Euclid 93 rd Garage and Office, LLC Project)

17 Date Issuer Issue Amount Security ∗ As Counsel For*∗

03/20/03 State of Ohio State of Ohio General $69,803,754.95 GO I Obligation Infrastructure Improvement Bonds, Series D and E

02/26/03 State of Ohio State of Ohio General $122,186,829.15 GO I Obligation Infrastructure Improvement Bonds, Series B and C

12/17/02 Cleveland-Cuyahoga Tax Anticipation Notes, $6,000,000 RV I County Port Authority Series 2002

10/30/02 City of Cleveland Taxable Urban Renewal $4,250,000 RV B Refunding Notes, Series 2002

08/27/02 Cleveland-Cuyahoga Taxable Development $5,130,000 RV I County Port Authority Revenue Bonds (Port of Cleveland Bond Fund) Series 2002(C) (The Cleveland Christian Home Developmental Project)

08/14/02 State of Ohio Mental Health Capital $30,000,000 RV U Facilities Bonds, Series II - 2002A

07/16/02 Lake Metroparks Park Improvement $2,000,000 RV B Revenue Bonds, Series 2002

18 Date Issuer Issue Amount Security ∗ As Counsel For*∗

06/26/02 Toledo-Lucas County Taxable Development $1,060,000 RV O Port Authority Revenue Bonds (Medical Equipment), Series 2002 (The Toledo Hospital Medical Office Building Project)

06/26/02 Toledo-Lucas County Taxable Development $9,230,000 RV O Port Authority Revenue Bonds (Facility), Series 2002 (Toledo Hospital Medical Office Building Project)

06/26/02 Cleveland-Cuyahoga Development Revenue $6,000,000 RV I County Port Authority Bonds (Port of Cleveland Bond Fund), Series 2002B (International Steel Group Inc. Project)

06/25/02 Cleveland-Cuyahoga Development Revenue $2,090,000 RV I County Port Authority Bonds (Port of Cleveland Bond Fund), Series 2002A (Community Assessment and Treatment Services, Inc. Project)

12/28/01 Cleveland-Cuyahoga Special Assessment/Tax $40,600,000 RV O County Port Authority Increment Revenue Bonds, Series 2001A & B

12/11/01 Dayton-Montgomery Taxable Project $9,285,000 RV O County Port Authority Development Revenue Bonds, Series 2001A & B (MCSi, Inc. Project)

19 Date Issuer Issue Amount Security ∗ As Counsel For*∗

11/29/01 State of Ohio General Obligation $63,900,000 GO I Infrastructure Improvement Adjustable Rate Bonds, Series 2001B

11/29/01 State of Ohio General Obligation $56,000,000 GO I Infrastructure Improvement Bonds, Series 2001A

11/21/01 City of Parma, Ohio Street Improvement Bond $500,000 GO B Anticipation Note

11/08/01 Cleveland-Cuyahoga Variable Rate Taxable $8,850,000 RV I County Port Authority Demand Notes, Series 2001 (PRL Corporation Project)

11/08/01 Cleveland-Cuyahoga Tax Exempt Revenue $10,500,000 RV I County Port Authority Note, Series 2001 (The Parma General Hospital Ambulatory Surgery Center Project)

11/08/01 Cleveland-Cuyahoga Tax Exempt Revenue $3,800,000 RV I County Port Authority Note, Series 2001 (Parma ASC Equipment Project)

09/27/01 Cleveland-Cuyahoga Development Revenue $1,500,000 RV I County Port Authority Bonds (Port of Cleveland Bond Fund) Series 2001B (Cleveland Bottle & Supply Co. Project)

20 Date Issuer Issue Amount Security ∗ As Counsel For*∗

08/24/01 Gateway Economic Senior Lien Excise Tax $44,575,000 RV U/I Development Refunding Bonds, Series Corporation of Greater 2001 Cleveland

08/15/01 Ohio Turnpike State of Ohio Turnpike $93,550,000 RV I Commission Revenue Refunding Bonds, 2001 Series B

07/25/01 Ohio Turnpike State of Ohio Turnpike $100,000,000 RV I Commission Revenue Bonds, Series 2001A

06/06/01 Cleveland-Cuyahoga Taxable Variable Rate $5,765,000 RV I County Port Authority Refinancing Revenue Bonds, Series 2001 (CBT Project)

05/18/01 Dayton-Montgomery Taxable Project $7,250,000 RV U County Port Authority Development Revenue Bonds, Series 2001 (the Relizon Company Project)

05/18/01 Dayton-Montgomery Taxable State Loan $6,540,000 RV U County Port Authority Revenue Note (the Relizon Company Project)

05/18/01 Dayton-Montgomery Taxable Project $3,225,000 RV U County Port Authority Development Mortgage Revenue Bond, Series 2001 TIF (Parking Garage Project)

21 Date Issuer Issue Amount Security ∗ As Counsel For*∗

03/08/01 Cleveland-Cuyahoga Development Revenue $4,400,000 RV I County Port Authority Bonds (Port of Cleveland Bond Fund), Series 2001A (Council for Economic Opportunities in Greater Cleveland)

02/28/01 City of Dayton, Ohio General Obligation $28,740,000 GO I (Limited Tax) Capital Facilities Bonds, Series 2001

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