chairman and chief executive. He was chief financial officer of the Chicago-based company, a subsidiary of Fuji Bank Ltd., and succeeds Michael S. Blum, who died Oct. 29. Mr. Almeida was also named chairman and chief executive of Heller's main U.S. subsidiary, Heller Financial Inc.. The unit provides cash-flow financing, factoring and working-capital loans, equipment financing and leasing, and asset-based finance. Heller also announced that Mitchell F. Vernick had been named vice chairman of both companies.

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