The three main components of PSC's business consist of 1) Corporate Finance (including PIPEs), 2) Mergers & Acquisitions, and 3) Ancillary Services.  Corporate Finance involves the raising of all types of capital including equity, senior and subordinate debt, and lease financing.  Mergers & Acquisitions (M&A) represents buyers and sellers of businesses in both asset and stock transactions.  Ancillary services include the 1) the preparation of Valuations and Fairness Opinions, 2) providing Litigation Support and Expert Witness Testimony and 3) advising corporations and their directors on issues of Corporate Governance.