Secured Management Corp ("SMC") shares its office with OPC and assists OPC in its accounting, financial management and investor reporting function. SMC was founded by Michael Hanabusa and manages the daily accounting and reporting functions of eleven funds, a hotel joint venture and twenty special purpose entities with real estate investments in the United States, Japan and Europe.

SMC also provides accounting assistance to Secured Capital Investment Management Co., a private equity real estate investment and management company located in Japan with over $10 billion of real estate and debt assets under management. SMC has over a 20 year working relationship with OPC. Michael previously worked with Charles Toppino at Secured Capital Corp and headed up the accounting department as well as its principal investment accounting and reporting function. Services include but are not limited to the following:

- Financial statement preparation 
- Financial analysis and management reporting 
- Assist in the audit and tax preparation
- General ledger maintenance 
- Account reconciliations
- Accounts payable/cash disbursement processing 
- Accounts receivable/cash receipts processing 
- Monthly bank reconciliations 
- Journal entries