RECEIVER S REPORT JULY 6, 2007 EXHIBIT A- SUMMARY OF RECEIVERSHIP ENTITIES



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Merchant Processing, Inc. Oregon entity formed July 24, 2002; Merger Survivor as of August 22, 2005 per Articles of Merger; see MSI Merchant Services, Inc. This is the main operating entity, recording the bulk of the merchant-related business transactions, and also contains various inter- and intra-entity transactions. The Oregon OR Registered Agent C T Corporation System, 388 State St Ste 420 Salem, OR 97301 14845 SW Murray Scholls Dr Ste 110 Beaverton, OR Secretary Tom Rian, 14845 SW Murray Scholls Dr Ste 110 Beaverton, OR Vequity Financial Group Oregon entity formed October 30, 2002; inactive October 31, 2004 per Failure to Renew. The Oregon Secretary of State site lists the following details: Principal Place of Business PMB 108 14845 SW Murray Scholls Dr Salem, OR 97304 Authorized Representative Aaron Rian (address per above) Registrant Merchant Processing, Inc. (no address) Vequity Financial Group, Inc. Oregon entity formed October 30, 2002; inactive December 29, 2006 per Administrative Dissolution. The Oregon Secretary of State site lists the following details: Principal Place of Business 14845 SW Murray Scholls Dr Beaverton, OR Registered Agent Shawna R. Meyer, (resigned April 20, 2007) 17575 SW Tualatin Valley Hwy Beaverton, OR P.O. Box 5087 Beaverton, OR Secretary Aaron Rian, 14845 SW Murray Scholls Dr Ste 110 Beaverton, OR Page 1 of 5

Direct Merchant Processing, Inc. Oregon entity formed March 3, 2005; inactive May 4, 2007 per Administrative Dissolution. The Oregon Secretary of State site lists the following details: Principal Place of Business 9020 SW Washington Sq Rd Ste 520 Tigard, OR 97223 Registered Agent Shawna Meyer, (resigned April 20, 2007) 17575 SW Tualatin Valley Hwy Beaverton, OR 14845 SW Murray Scholls Dr President Aaron L. Rian, 14845 SW Murray Scholls Dr Ste 110 PMB 108 Beaverton, OR Secretary Aaron L. Rian, 14845 SW Murray Scholls Dr Ste 110 Beaverton, OR Liberty Merchant Services, Inc. Nevada entity formed January 25, 2007. The Nevada OR Resident Agent Lance Berland, 2320 Dodge Drive Sparks, NV 89436 1600 NW Compton Drive Suite 357 Beaverton, OR Director Lance Berland, 1311 N McCarran Blvd #102 Sparks, NV 89431 President Aaron Rian, 14845 SW Murray Scholls #110 Beaverton, OR Status Active Merchant Services Oregon entity formed July 26, 2000; inactive July 27, 2002 per Failure to Renew. The Oregon Principal Place of Business 1865 NW 143 rd Ste G12 Portland, OR 97229 Authorized Representative Aaron Rian, 14170 SW Barrows Rd #3 Tigard, OR 97223 Registrant Merchant Services, Inc. (no address) MSI Merchant Services, Inc. Oregon entity formed August 17, 2000; inactive October 19, 2001 per Administrative Dissolution. The Oregon Secretary of State site lists the following details: Registered Agent Aaron Rian 14170 SW Barrows Rd #3 Tigard, OR 97223 Status Inactive Page 2 of 5

Merchant Services Oregon entity formed September 20, 2000; inactive September 21, 2002 per Failure to Renew. The Oregon Secretary of State site lists the following details: Principal Place of Business 1865 NW 169 th Pl #200 Beaverton, OR Authorized Representative Lance Morris, 1865 NW 169 th Place #200 Beaverton, OR Registrant Northwest Systems, LLC (no address) MSI Merchant Services, Inc. Oregon entity formed December 12, 2001; inactive August 22, 2005 per Articles of Merger; see Merchant Processing, Inc. The Oregon OR Registered Agent Shawna R. Meyer, 14845 SW Murray Scholls Ferry Dr Ste 110 Beaverton, OR Secretary Tom Rian, 14845 SW Murray Scholls Dr Ste 110 Beaverton, OR Bad Boy Enterprises, Incorporated Oregon entity formed March 16, 2006; Merger Survivor as of March 31, 2006 per Articles of Merger; see Bad Boy Racing, LLC. This entity is associated with ownership, breeding and racing of greyhound dogs. The Oregon Principal Place of Business 1600 NW Compton Dr Ste 357 Beaverton, OR 17575 SW TV Hwy Aloha, OR 1600 NW Compton Dr Ste 357 Beaverton, OR President Aaron L. Rian, 1600 NW Compton Dr Ste 357 Beaverton, OR Secretary Aaron L. Rian, 1600 NW Compton Dr Ste 357 Beaverton, OR Page 3 of 5

Bad Boy Racing, LLC Oregon entity formed May 24, 2005; inactive March 31, 2006 per Articles of Merger; see Bad Boy Enterprises, Incorporated. The Oregon Registered Agent Tom Rian 17575 SW Tualatin Valley Hwy Aloha, OR Ryan Racing, Incorporated Oregon entity formed July 3, 2006. The Oregon Registered Agent 1600 NW Compton Dr Suite 357 Beaverton, OR Atlantic Hound Oregon entity formed July 6, 2006. The Oregon Secretary of State site lists the following details: Principal Place of Business 1600 NW Compton Dr Suite 357 Beaverton, OR Authorized Representative Aaron Rian, 1600 NW Compton Dr Suite 357 Beaverton, OR Registrant Bad Boy Enterprises, Incorporated Bad Boy Investments, LLC Oregon entity formed August 28, 2003. This entity is associated with the ownership and management of certain real property interests. The Oregon Principal Place of Business 1600 NW Compton DR. Ste 357 Aloha, OR 9020 SW Washington Square Rd Ste 520 Tigard, OR 97223 1600 NW Compton Dr Ste 357 Aloha, OR Member Aaron Rian, 17575 SW TV Hwy Aloha, OR Page 4 of 5

Bad Boy Enterprises, Incorporated Oregon entity formed March 16, 2006; Merger Survivor as of March 31, 2006 per Articles of Merger; see Bad Boy Racing, LLC. This entity is associated with ownership, breeding and racing of greyhound dogs. The Oregon Principal Place of Business 1600 NW Compton Dr Ste 357 Beaverton, OR 17575 SW TV Hwy Aloha, OR 1600 NW Compton Dr Ste 357 Beaverton, OR President Aaron L. Rian, 1600 NW Compton Dr Ste 357 Beaverton, OR Secretary Aaron L. Rian, 1600 NW Compton Dr Ste 357 Beaverton, OR Bad Boy Racing, LLC Oregon entity formed May 24, 2005; inactive March 31, 2006 per Articles of Merger; see Bad Boy Enterprises, Incorporated. The Oregon Registered Agent Tom Rian 17575 SW Tualatin Valley Hwy Aloha, OR Page 5 of 5