The company will not file for bankruptcy and is either completing previous orders or refunding customers' money, said Sandra Rowley, vice president of the corporation. President is Willis Rowley. She would not comment on the closure other than to say that "we are going out with integrity." Companies like Fine Finish that are dependent on the real estate market have been hard hit by the recession, which started in Orange County in mid 2006 with a slowdown in the housing market followed by the mortgage meltdown. This region has been one of the hardest hit by the housing and mortgage crisis.