SOP 50

Per the Small Business Administration's recently released SOP 50 10 (5), effective August 31, 2008 lenders seeking a guarantee for a loan above $350,000 for a transaction involving a change of ownership must get an independent third-party valuation from a qualified source. This is in addition to the longstanding requirement for an independent third-party valuation in the case of a close relationship between the buyer and seller. Hogue Business Valuations LLC has extensive experience in providing independent valuations for government compliance purposes for a wide variety of businesses with a wide range of sales.

We invite you to contact us for a list of references.

Hogue Business Valuations LLC

Headquarters	West Coast Office
1 Wardrobe Road Hanover, New Hampshire 03755-4919 603 643-8990  Fax 603 643-8931	1110 Doyle Place Mountain View, California 94040 650-964-3722

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