Victor Republicano, Jr., CPA is an accounting and consulting practitioner, who has provided professional services to business owners, corporate management, lawyers and their clients, since 1977.

Mr. Republicano provides assistance in all phases of the litigation process, from strategy sessions early in the dispute, through settlement negotiations, and trial. Among his distinguishing achievements is his Diplomate status from the American Board Forensic Accounting and the American College of Forensic Examiners. Mr. Republicano has extensive experience in providing litigation consulting services and expert testimony in a wide variety of areas. His litigation consulting projects have included damage assessment and analysis, inspection and reconstruction of accounting records, pre-trial preparation, expert testimony, witness preparation, courtroom assistance, and post-trial consultation with counsel. He has served as an expert witness in over 100 cases, including matters in state and federal court, administrative proceedings, and alternative dispute resolution forums.

Mr. Republicano is experienced in small business consulting, accounting and auditing, publicly traded companies, and litigation services. His industry experience includes: Ag-Chem, Construction, Distribution, Financial Institutions, High-Tech, Manufacturing, Network Marketing, Non- Profit Organizations, Professional Services (Architects, Engineers, Law Firms, etc), Securities and Retail. Mr. Republicano has assisted a variety of companies with IPO's, private placements and statutory filings with the Securities and Exchange Commission. He also has provided extensive consultations to entrepreneurs and others and other non-public business owners regarding mergers and acquisitions, inventory control systems, credit and collections management, and property lease analyses.

Litigation and Other Services:

Accounting Alternate Dispute Resolution (Mediation, Referee, Special Master) Business Valuations Construction Claims Contract Disputes Expert Witness Damage Calculations and Assessment Economic Loss White Collar Crime	Forensic Accounting Fraud Insurance Claims Investigative Services (accounting, finance, business and trade practices) Lost Profits Personal Injury Reconstruction of Accounting Records Witness Preparation

Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling. Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers.

Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:

Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail

Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets

Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.

Other Services Include

Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services

Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation

Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.

Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets

Michael D. Pakter is an expert in Financial Analysis. He has more than thirty years experience in financial analysis, financial forensics, accounting and internal investigations in diverse engagements and numerous industries. Mr. Pakter has participated in public hearings and alternative dispute resolutions, submitted expert reports in several jurisdictions and testified in arbitrations, regulatory proceedings and State, Federal and Bankruptcy Courts.

Areas of Expertise include, without limitation:

Lost profits, actual and compensatory economic damages

Reconstruction of accounting records

Valuation of distressed businesses and/or in turnarounds and bankruptcies

Plan feasibility, solvency determination and preference analysis in bankruptcy proceedings

Reasonableness of management’s forecasts, projections and assumptions

Analysis of costs, charge backs and cost accounting methods in Manufacturing, Distribution and Transportation

Costs of construction and rehabilitation and landlord/tenant disputes

State & Local Government vendor audits and financial analysis of program revenues and costs

James Provenzano, CPA, CFE, CFF, is an accounting and consulting practice based in San Francisco. The firm specializes in Forensic Accounting and Litigation Support. These services include integration of accounting, auditing and investigation skills and are offered to law firms and corporations.

James Provenzano is a Certified Public Accountant, Certified Fraud Examiner and Certified in Financial Forensics by the AICPA. Mr. Provenzano’s accounting and financial background (over 20 years experience with Big 5 audit firms and sole proprietor of a full service San Francisco based CPA firm for eight years) make him uniquely qualified to lend his expertise on Complex Accounting, Financial Analysis, Auditing, and Financial Reporting in a wide variety of industries including, financial services, mortgage banking, technology and software, manufacturing and not for profit.

Services Include:

Forensic Audits

Internal Audits

Contractual Claims

Economic Loss Calculations

Professional Negligence Assessments

Special Accounting Projects / Consulting

Litigation Support

Expert Witness

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Kessler International was founded in 1988 by Michael G. Kessler, an internationally respected Investigative Consultant who has assisted in thousands of successful investigations for corporations and government agencies worldwide. Kessler International is a privately owned, licensed and certified firm with offices throughout the world and a network of established affiliates on every continent.

For over 20 years, Kessler International has been the leader in International and Domestic Corporate Investigations, Forensic Accounting, Computer Forensics and Intellectual Property Protection. Kessler International offers a full range of Forensic Accounting and Investigative Consulting services to protect companies against the dangers of Fraud, Counterfeiting, Product Diversion, Trademark and Copyright Infringement, Money Laundering and the recent explosion in Computer Crime.

Portfolio of Services Includes:

Forensic Accounting, including Fraud Detection, Discovery Assistance, Royalty Audits, Damage Computation, Claims Analysis, Determination of Compliance.

Risk Management, including Claims Auditing, Compliance Auditing, Due Diligence, Intellectual Property Protection, Fraud Investigations.

Special Investigation, including Business Intelligence, Asset Searches, Internal Inquiries, Private Inspector General, Pre-Employment Screening, Undercover Operations, Surveillance.

Brand Monitoring, including Monitoring Operations, Internet Monitoring, Media Monitoring, Trademark Investigations, Royalty Compliance Auditing, Anti-Counterfeiting Programs, Anti-Diversion Programs.

Computer Forensics, including Data Recovery, On-Site Acquisition, Electronic Risk Control, Document Discovery, Password Recovery, Litigation Support, Expert Testimony, Cell Phone Forensics, Tracing Hostile Content, Cyber Evidence.

Expert Witness Testimony and Comprehensive Litigation Support.

Sharon J. McNair is a Certified Public Accountant and the sole stockholder and President of McNair & Associates, Chtd. She is active in litigation support services, serving as Appraiser, Umpire, Arbitrator and Mediator and has been engagement partner on numerous audit, review, compilation and tax engagements in various industries such as mortgage banking, retail and wholesale businesses, professional service businesses, contractors, charitable organizations and manufacturing companies. Ms. McNair is also a Certified Fraud Examiner, a Forensic Certified Public Accountant and a Diplomate of the American Board of Forensic Accounting.

Services Include:

Accounting

Auditing

Arbitration and Mediation

Tax Preparation and Consulting

Forensic Accounting

Business Consulting

Litigation Support - Wrongful Death, Divorce Proceedings, Partner Disputes, Dissenting Shareholder Actions, Disruption of Business, Economic Loss Analysis, Embezzlement Losses

Our firm provides forensic accounting, litigation support, business valuations in addition to our tax and audit practice. We specialize in the areas of Health Care, Manufacturing and Distribution, Real Estate Construction, Agri-Business, and Information Technology.

For more information, please contact us or visit our website.

Robert Hughes Associates, Inc., was founded in 1979 with the goal of providing insureds and self-insureds with an organization that was able to give responsive, innovative and objective counsel regarding their insurance and risk-based needs.

RHA, Inc., is built upon a foundation of trust, reliability, independence, diversity and objectivity. In simple terms, we work with you in a hands-on manner to bring about the very best solutions to all of your unique and complex insurance and risk-related problems.

Whether your consulting needs require Insurance, Risk Management or Actuarial Services, we can provide you with the very best solutions from the very best people in the insurance industry. If you are looking for assistance in the areas of insurance company management, specialized insurance programs or insurance-based litigation support services, we have the right people with the right experience for the job

SERVICES PROVIDED:

Litigation Support Services:

Confidential Consulting

Trial Testimony

Depositions

London Market Research

Insurance Archeology

Actuarial Services:

Adequacy of Current Reserves

Future Losses, Ultimate Losses and IBNR

Cost and Attachment Points for Excess Coverage

Current Losses and Loss Expense Reserves

Statutory Opinions on Loss Reserves

Statutory Rate Filing Requirements

Loss Reserving Data Systems and Methodologies

Annual Actuarial Valuations

Feasibility Studies

Experience Modification Analysis

Decision Analysis

Life Expectancy Models

Insurance Management:

Day to Day Company Management

Premium Levels and Loss Patterns

Supervision of Third-Party Administrators

Statutory Filings

Regulatory Correspondence and Inquiries

Monthly Financial Reports

Loss Reserve Analysis to Predict Losses

Actuarial Trending and Development

Claims Processing and Payments

Adequacy of Claims Reserves

Custom Insurance Programs:

Niche Markets

Risk retention Groups

Insurance Pools

Innovative Business Programs

Insurance and Risk Management Consulting:

Insurance Structure Review

Policy Review and Analysis

Bid Specifications

Financial Analysis of Retentions

Claims Reviews

Claims Auditing Services

Claims Management

Claims Handling Procedures