Western Power & Equipment Corp. is engaged in the sale, rental and servicing of light, medium-sized and heavy construction, agricultural and industrial equipment, parts, and related products, which are manufactured by Case Corporation (Case) and certain other manufacturers. Products sold, rented and serviced by the Company include backhoes, excavators, crawler dozers, skid steer loaders, forklifts, compactors, log loaders, trenchers, street sweepers, sewer vacuums and mobile highway signs. The equipment, Western Power & Equipment Corp. distributes, is furnished to contractors, governmental agencies and other customers, primarily for use in the construction of residential and commercial buildings, roads, levees, dams, underground power projects, forestry projects, municipal construction, and other projects. As of September 30, 2007, the Company operated nine equipment dealership locations.