The loans were made by a bewildering group of investing entities, investing together:
-Valens U.S. SPV I, LLC -Calliope Capital Corporation -PSource Structured Debt Limited -Valens Offshore SPV I, Ltd -Valens Offshore SPV II
As far as the SC-13G/A tells us, only Calliope is in liquidation, as part of the Laurus Master fund.
But of course, lending to Pervasip has been a terrible investment for Valens/Laurus. They have been attempting to get rid of that non-performing loan for at least 6 months now.
And NetCapital, at a 75% loss, is the best they could do.