Negotiation and settlement of commercial transactions for third parties, namely, foreclosure forbearance agreements, modification and amendment of mortgages and mortgage amortization and payment requirements; matching borrowers with potential lenders in the field of mortgage lending for short sales of real estate property; matching consumers with real estate professionals in the field of real estate services; infomediary services, namely, facilitating transactions between real estate buyers and sellers through providing buyers with information about sellers, goods, and/or services; marketing consulting for others; business development services, namely, providing start-up support for businesses of others; accounting services, namely, design, operation and maintenance of accounting systems to assist in the accounting of funds; and business information management