No. 01 C 4314 November 25, 2002 Leon Zelechowski, Chicago, IL, for plaintiff. David S. Waxman, Richard Keith Hellerman, James Alan Chatz, Arnstein Lehr, Chicago, IL, for Prime Capital Corp., Prime Leasing Corp., defendants. Michael Jon Gill, Andrew Dylan Campbell, Mayer, Brown, Rowe Maw, Chicago, IL, for Prime Finance Corp., 1999-A-1, Prime Finance Corp. 1999-A-2, defendants. James R. Figliulo, James H. Bowhay, Michael K. Desmond, Figliulo Silverman, chicago, IL, for KPMG LLP, defendant. David H