         226
             Total       500,770

     3.    Payments From William Schaffel to IRA From 1979 Through
           1983 and to THC From 1984 Through 1986 (STJ report at
           42-46)

     William Schaffel (Schaffel) was a mortgage broker.            In the

summer of 1979, Kanter, who was in New York City on other

unrelated business, contacted Schaffel and indicated he had a
      than a licensed real estate broker.

     After 1979, Torcon was awarded Prudential construction

contracts referred to as the Parsippany Business Campus,

Parsippany Hilton Hotel, Gateway Office Complex, and Princeton

Interplex Complex.   Torcivia, Transcr. at 362.    Torcivia met

Lisle at the groundbreaking for the Parsippany Hilton Hotel in

1980.   Torcivia, Transcr. at 363-364.
                                    -112-

       c.   Walters’s Transactions With Prudential

       Walters was a commercial real estate developer who did most

of his business in Colorado and