This announcement appears as a matter of record only.

_____________

Jerell, Inc.

$16,000,000

Working Capital and

Employee Stock Ownership Plan

("ESOP")

Financing Facility

The undersigned acted as financial advisor
to Jerrell and arranged the financing.

Benefit Capital
SouthWest, Inc.

14951 Dallas Parkway
Dallas, Texas
(972) 991-ESOP

A member of the Benefit Capital family of companies