PLEASE NOTE THAT THE LISTED CLIENTS ARE ONLY THOSE CLIENTS WHOM THE LAW FIRM HAS REPRESENTED AS A MATTER OF PUBLIC RECORD. ALL OTHER CLIENT NAMES ARE HELD IN STRICT CONFIDENCE.

• Bank of Hawaii
• Central Pacific Bank
• Chubb (Federal)
• City Bank
• Credit Suisse/First Boston
• Dick Pacific Construction Co., Ltd.
• Discover Bank
• Electronic Data Systems (EDS)
• Employees' Retirement System of the State of Hawaii
• Fidelity and Deposit Company of Maryland
• Finance Factors, Ltd.
• Hawaiian Dredging & Construction, Company
• Hershey Foods
• HomeComings Financial Network
• Morgan Stanley Dean Witter Credit Corporation
• Native Hawaiian Revolving Loan Fund, Office of Hawaiian Affairs
• SAFECO Property and Casualty Insurance Companies
• St. Paul/Seaboard Surety Company
• Sumitomo Banking & Trust Co.
• TIG Premier Insurance Company
• Underwriters of Lloyd's London, The Companies Collective
• United Services Automobile Association
• United States Fidelity & Guaranty Co.