… Loans Involving Change of Ownership Transactions ROM-10-03 Report ROM 10-03 To: Eric R. Zarnikow Date: December 2, 2009 … II, please see the attached document. FOOTNOTES 1 OIG Report 9-08 Audit of the Liquidation Process at the National … Guaranty Purchase Center, January 30, 2009; and DIG Report 9-l6, The Small Business Administration's Fiscal Year …