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Sandler O'Neill and Partners is a New York City-based investment banking firm. It was founded by Thomas F. O'Neill and Herman S. Sandler . Located on the 104th floor of Two World Trade Center, it lost 67 of 180 employees in the September 11, 2001 Terrorist Attack. See also: Two World Trade Center tenants

Victims include:

See also sep11:Sandler O'Neill and Partners .

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