Notice to Interested Persons

This document is about a notice to interested persons that Jefferies & Company, Inc. has applied to the U.S. Department of Labor for authorization under Prohibited Transaction Exemption 96-62 that would allow Jefferies and its affiliates to participate as underwriters and/or placement or selling agents in transactions involving investment by employee benefit plans in various categories of asset-backed securities, such as mortgage-backed securities, motor vehicle receivables, consumer or commercial receivables, and guaranteed governmental mortgage pool certificates. The notice outlines the conditions for the requested authorization and the right of interested persons to comment on the tentative authorization.