In October 2002 Mr. Richard Allan, an assistant credit analyst for Wel-Bilt Furniture Company, was concerned about changes in two of Wel-Bilt's accounts in Minnesota—Lloyd's, Inc. of Minneapolis and Barclay Brothers in St. Paul. He therefore brought the credit folders of these two customers to the attention of Mr. Watt Ralphson, the credit manager of the Wel-Bilt Company. The Wel-Bilt Company had its headquarters in Wheeling, West Virginia, and manufactured high-quality home furniture for distribution to department stores, independent home furnishing retailers, and regional furniture chains.
