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            ORCHARD APPRAISALS 
              
              The evaluation of Orchards is a specialized 
              field which not all appraisers or appraisal companies are equipped 
              to handle. Issues such as the type and age of the trees located in 
              a given orchard, leaseholds, production contracts, the market for 
              a given product, alternative land uses, as well as the underlying 
              land value all play a part in a professional evaluation.
 ELLIOTT® and its team of real 
              property professionals are available anywhere in the United States 
              to perform evaluation services involving Orchards and orchard 
              related properties.  Whether it is for a collateral loan 
              assessment, portfolio evaluation or for guidance in selling a 
              property, we stand ready to offer the most professional service in 
              the business.
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