restructuring Solutions for All Businesses

Resolving business distress, preserving value.

Debt Resolution & Business Relaunch

Preservation of Business Value

No longer reserved for the largest corporations, reorganizational techniques fully resolve debt to preserve business value, jobs and owners – while avoiding the pitfalls of judicial processes.

Corporate Turnaround

The Point of Inflection

Turnaround defines the transitional moment between unsustainability and profitability; between stagnation and growth. Turnaround consulting and implementation are driven by fundamentals which clear the path to profitability.

Management Consulting

Accessible to all Businesses

Management consulting is structured as a partnership, offering transformative value without hourly fees. Performance, growth and sustainability are the results.

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Merchant Cash Advance (MCA) Debt Resolution

Corporate Alliances

An Alliance with Second Wind delivers a spectrum of benefits to any business professional by divorcing debt from the value of business operations.

ABL/Factor Alliance

Resolve subordinate debt to turn non transactable situations into pristine ones, putting you in first position.

Private Equity Alliance

Remove subordinate debt from assets to streamline transactions in your private equity model.

Trusted Advisor Alliance

Resolve unsupportable debt to preserve your clients and the value of their businesses.

Bank Special Assets Alliance

Exit underperforming / non-performing credits for maximum value—while fully avoiding the costs and reputational risk of formal liquidation.

M&A Alliance

Remove subordinate debt from assets to streamline closings and scale deal-flow.

Industry Leadership


Trusted Media Resources


Success Stories


Learn how our methods deliver results with featured success stories and media highlights.

  • Promotional graphic for ABF Journal featuring the magazine’s title at the top. The graphic includes a small circular photo of a person wearing a black hat and dark clothing, a photo of a Handaband fuel kiosk next to a truck, and text reading ‘Financing Turnaround: How Secured Lending Saved Handaband.’ The Handaband logo with the tagline ‘Fuel Simplified’ appears at the bottom.

    Financing Turnaround: How Secured Lending Saved Handaband USA

    Originally published in ABFJournal on January 23, 2023 Handaband USA was a thriving business in…
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  • Promotional graphic for the Journal of Corporate Renewal. Left side shows the October 2023 JCR cover featuring a digital wireframe figure and the headline ‘Navigating Health System Distress.’ Right side features a blue background with a life preserver labeled ‘Saving Namco’ and text reading ‘How a Collaborative Article 9 Restructuring Became a TMA Better Together Success,’ along with a small circular photo of a person wearing a black hat and dark clothing.

    Saving Namco: How a Collaborative Article 9 Restructuring Became a TMA “Better Together” Success

    Originally published in Journal of Corporate Renewal on October 6, 2025. In 2023, Namco Pool…
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  • Article feature on ABL Advisor, published in partnership with Second Wind Consultants, titled ‘A Turnaround Journey: How Secured Finance and Article 9 Restructuring Saved Heavy Duty Radiator.’ The header includes the ABL Advisor and Second Wind Consultants logos, with a portrait of a man in a black hat and jacket inset on the right side. The piece explores how a UCC Article 9 restructuring and secured finance strategy helped rescue a manufacturing business from financial distress.

    A Turnaround Journey: How Secured Finance and Article 9 Restructuring Saved Heavy Duty Radiator

    Originally published in ABL Advisor. The story of Heavy Duty Radiator (now JMP Industries) is one…
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  • California Co-Packer Saved From Liquidation: SWC Cuts Balance Sheet by $4MM

    Summary A previously successful California co-packer, with historic revenue of $20MM annually, became insolvent due…
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Latest Insights


Resources to help you gain greater insights into our process, and expert advice to help grow and build a sustainable business.

  • On the Leading EdgeTurnaround and Restructuring Now

    Each year, nearly 1,000 professionals from across the globe attend the TMA Distressed Investing Conference….
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  • Escaping the MCA Spiral: Restoring Stability, Liquidity and Lender Confidence

    Originally published in ABL Advisor. Michael Petrecca of Rise Alliance and Adam Duso of Second…
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  • Cover of the Journal of Corporate Renewal, Vol. 39 No. 01, January/February 2026, published by the Turnaround Management Association. The cover features the Second Wind Consultants logo and the article title "A Sunny Disposition: Avoiding Successor Liability in Secured."

    A Sunny Disposition: Avoiding Successor Liability in Secured Party Sales

    Originally published on the Turnaround Management Association website. Senior secured lenders want clean exits and…
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  • The Clean Slate: Mastering Article 9 Restructuring

    Originally published in ABF Journal. A recent episode of the ABF Journal Podcast explores a…
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MCA Distress?

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Learn how the process works, what to avoid, and how to choose the right firm.