JCP seeks to invest primarily as a majority shareholder, but will also consider investing as a very substantial minority shareholder in certain situations.  Within the business services industry, we have a particular focus on the sub sectors of outsourcing, sales and marketing services and retail services.  Within the consumer products industry, we have a particular focus on Health and Wellness brands and products within the beverage category.  Target companies will generally have $5 – $20 million in EBITDA, stable or increasing demand for their products and services and management teams with a solid track record whose interests are in strong alignment with JCP.  We will invest into industry consolidations, management-led buyouts, corporate divestitures and public to private transactions through various structures including buyouts, recapitalizations and restructures.