Friedman, Luzzatto and Co. (FL&CO) is a Municipal Advisor specializing in providing advice on bond sales and other financial products used by state and local governments and agencies nationwide. Since 1986, FL&Co. has provided advice to or on behalf of municipal entities with respect to municipal financial products or the issuance of municipal securities, including advice with respect to the structure, timing, terms, and other similar matters concerning such financial products or issues. FL&Co. works in conjunction with Carlyle Capital Markets Inc. (CCMI), FL&Co’s affiliated corporate lessor to finance the acquisition of both real and personal property, including such assets as correctional facilities, office buildings, and school buildings, to rolling stock such as police cars, public works vehicles, and fire trucks, to computer networks, mainframes and software, telecommunications and microwave radio systems, medical equipment, industrial and farm equipment, portable buildings, and even aircraft. FL&Co. has built its reputation on its ability to provide professional, timely,and cost effective service to its governmental clients across the country.