FOR IMMEDIATE RELEASE

Garden City, New York; October 4, 2004&mdash:Leslie A. Berkoff, a partner in the Garden City law firm of Moritt Hock Hamroff & Horowitz LLP has been elected to serve as Chair of the Board of Directors of the International Women’s Insolvency & Restructuring Confederation (IWIRC).

IWIRC is an international professional association that works to enhance the professional status and reputation of women in insolvency practice. IWIRC’s mission is to increase the public’s understanding of the impact of insolvency laws and proceedings on women and families by providing opportunities for networking, professional development, leadership and mentoring on local and international levels.

Ms. Berkoff is a partner in the firm’s Bankruptcy and Creditors’ Rights practice group where she concentrates her practice in the area of bankruptcy, litigation, corporate transactions and corporate workouts and represents a variety of corporate debtors, trustees, creditors and creditors’ committees. She has also served as a mediator, court appointed examiner and guardian in several bankruptcy cases and is a founding member of the Electronic Filing Committee and Local Rules Committee for the Eastern District of New York Bankruptcy Court. In addition to her professional endeavors, Ms. Berkoff is involved in numerous civic and charitable organizations within the Long Island community and presently serves as President for the Long Island Women’s Agenda (LIWA). As a recognized leader in her field, she was recently honored as one of Long Island’s Top 50 Women in 2004 by Long Island Business News and as one of Hofstra University School of Law’s Distinguished Alumni of 2004.