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          <BusinessName>
            <BusinessNameLine1Txt>COZEN O'CONNOR</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>JEFFREY LAWRENCE (OFFICER) IS A SHAREHOLDER OF COZEN O'CONNOR.</RelationshipDescriptionTxt>
        <TransactionAmt>582560</TransactionAmt>
        <TransactionDesc>OCEAN CARRIER EQUIPMENT MANAGEMENT ASSOCIATION, INC. PAID LEGAL FEES OF $582,560 TO COZEN O'CONNOR FOR THE YEAR ENDED DECEMBER 31, 2023.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S EXECUTIVE DIRECTOR MANAGES THE ORGANIZATION AND IS A SHAREHOLDER OF COZEN O'CONNOR - SEE SCHEDULE L.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS WHICH ARE ALL CORPORATE ENTITIES. MEMBERS ARE REPRESENTED BY INDIVIDUALS SERVING ON A SENIOR STEERING COMMITTEE ("SSC"). THE SSC HAS THE AUTHORITY TO ELECT OR REMOVE MEMBERS OF THE EXECUTIVE COMMITTEE WHICH SERVES AS THE GOVERNING BODY/BOARD OF DIRECTORS. THE SSC ALSO MUST RATIFY THE ADMISSION OR EXPULSION OF MEMBERS, SPECIAL ASSESSMENTS AND DUES, AND CHANGES TO THE BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER HAS ONE VOTE ON THE SSC. DECISIONS MAY ONLY BE TAKEN BY AN AFFIRMATIVE VOTE OF TWO-THIRDS (2/3) OF ALL MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY THE COMPANY'S ACCOUNTANTS AND REVIEWED BY COMPANY COUNSEL AND THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR THEN PROVIDES A SUMMARY FOR THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE RETAINED AT THE OFFICES OF COMPANY COUNSEL. DOCUMENTS REQUIRED TO BE MADE AVAILABLE FOR PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DENVER CONSOLIDATED CHASSIS POOL LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2001 M STREET NW SUITE 500</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20036</ZIPCd>
        </USAddress>
        <EIN>331129213</EIN>
        <PrimaryActivitiesTxt>TRANSPORTATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
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      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MID-SOUTH CONSOLIDATED CHASSIS POOL LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>2001 M STREET NW SUITE 500</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20036</ZIPCd>
        </USAddress>
        <EIN>030596944</EIN>
        <PrimaryActivitiesTxt>TRANSPORTATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CHICAGO-OHIO VALLEY CONSOLIDATED CHASSIS POOL LLC</BusinessNameLine1Txt>
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          <AddressLine1Txt>2001 M STREET NW SUITE 500</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20036</ZIPCd>
        </USAddress>
        <EIN>943449431</EIN>
        <PrimaryActivitiesTxt>TRANSPORTATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GULF CONSOLIDATED CHASSIS POOL LLC</BusinessNameLine1Txt>
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          <StateAbbreviationCd>DC</StateAbbreviationCd>
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        <EIN>800194453</EIN>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
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      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MIDWEST CONSOLIDATED CHASSIS POOL LLC</BusinessNameLine1Txt>
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          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20036</ZIPCd>
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        <EIN>770711015</EIN>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>SOUTH ATLANTIC CONSOLIDATED CHASSIS POOL LLC</BusinessNameLine1Txt>
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          <ZIPCd>20036</ZIPCd>
        </USAddress>
        <EIN>830483576</EIN>
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        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>CONSOLIDATED CHASSIS MANAGEMENT LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
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          <AddressLine1Txt>2001 M STREET NW SUITE 500</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20036</ZIPCd>
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        <EIN>510559976</EIN>
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        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UNITED INTERMODAL ENTERPRISES LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
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          <CityNm>WASHINGTON</CityNm>
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          <ZIPCd>20036</ZIPCd>
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        <PrimaryActivitiesTxt>INFORMATION TECHNOLOGY</PrimaryActivitiesTxt>
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        <DirectControllingEntityName>
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          <BusinessNameLine1Txt>UNITED INTERMODAL ENTERPRISES LLC FKA CONSOLIDATED CHASSIS ENTERPRISES</BusinessNameLine1Txt>
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          <CityNm>BUDD LAKE</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>OCEAN CARRIER EQUIPMENT MANAGEMENT ASSOCIATION INC</BusinessNameLine1Txt>
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      <IdRelatedOrgTxblCorpTrGrp>
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          <BusinessNameLine1Txt>UIE POOLS LLC FKA CCM POOLS LLC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>500 INTERNATIONAL DR STE 130</AddressLine1Txt>
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          <StateAbbreviationCd>NJ</StateAbbreviationCd>
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        <EIN>611702277</EIN>
        <PrimaryActivitiesTxt>TRANSPORTATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>UNITED INTERMODAL ENTERPRISES LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>1</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>UNITED INTERMODAL ENTERPRISES LLC FKA CONSOLIDATED CHASSIS ENTERPRISES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>F</TransactionTypeTxt>
        <InvolvedAmt>300000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH DIVIDENDS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>