APPRAISAL AND VALUATION (cont.)

CCC Sec. 2000

Engel & Engel LLP

Certified Public Accountants

Contact: Jason A. Engel

350 S. Grand Avenue, Suite 3160 Los Angeles, CA 90071

Tel: (310) 277-2220

Fax: (310) 277-2212

Email: jasonengel@engelandengel.com

Website: www.engelandengel.com

Degrees/Licenses/Certifications:

White, Zuckerman, Warsavsky, Luna & Hunt, LLP

Contact: Barbara Luna, John Luna, Dean

Atkinson, Venita McMorris & David Turner

15490 Ventura Blvd, Ste 300 Sherman Oaks, CA 91403

Tel: (818) 981-4226

Fax: (818) 981-4278

Email: expert@wzwlh.com

Website: www.wzwlh.com

BTI Appraisal

Ben F. Tunnell III, Chairman

425 E. Colorado St, Suite 640 Glendale, CA 91205

Tel: (213) 532-3800

Fax: (213) 532-3807

Email: ben@btiappraisal.com

Website: www.btiappraisal.com

Additional contact:

Megan O’Rourke, President

Email: megan@btiappraisal.com

Degrees/Licenses/Certifications:

Cert General Appraisers in various states, ASA & MAI available.

Specialties:

BTI Appraisal offers litigation & appraisal experience, nationally & internationally, since 1974 in the areas of Real Estate, Machinery & Equipment, Personal Property, Business Valuation & Economic Analysis.

We represent attorneys, insurance companies, governments, financial institutions & corporations for all of their appraisal needs including litigation support, gifting, estate taxes, insurance claims, condemnations, IRS & SEC issues. The collective experience of our nationally regarded professionals can address projects of all sizes & locations.

Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), Certified Insolvency and Restructuring Advisor (CIRA), Certified Valuation Analyst (CVA), Master Analyst in Financial Forensics (MAFF) and Accredited in Business Valuation (ABV).

Specialties:

Engel & Engel, LLP is a Los Angeles CPA firm engaged in the practice of forensic accounting for over 25 years. Mr. Engel has served as an expert witness in over 500 forensic accounting cases including expert testimony in connection with a jury award of $2.3 billion.

Mr. Engel has authored 20 research publications on the subjects of economic damages, fraudulent transfers, intellectual property, alter ego, business valuation, and employment damages. Experience and expertise includes complex business litigation matters including economic damages, financial fraud investigation, alter ego, fraudulent transfers, business valuation, bankruptcy and insolvency, intellectual property, construction, construction defects, real estate, employment, business interruption, business operations, partnership and corporate dissolutions, and accounting malpractice.

4 Park Place

Irvine, CA 92614

Tel: (949) 219-9816, Fax: (949) 219-9095

Degrees/Licenses/Certifications:

PhD’s; MBA’s; JD’s; CPA’s; Acc Sr Apprsrs; CVA’s; ABV’s; Cert Frd Examiners; CFF’s

Specialties:

Expert witness testimony for complex litigation involving damage analyses of lost profits, reasonable royalties, lost earnings, & lost value of business, forensic accounting, fraud investigation & investigative analysis of liability. Excellent communicators with extensive testimony exp. Prior Big Four accountants.

Specialties include accounting, breach of contract, breach of fiduciary duty, business interruption, business dissolution, construction defects, delays & cost overruns, elder abuse, false advertising, family law, fraud, insurance bad faith, intellectual property including trademark, patent & copyright infringement, & trade secrets, lemon law, lender liability, misrepresentations, partnership disputes, personal injury, product liability, professional malpractice damages, punitive damages, real estate, securities, tracing, trusts & estates, unfair competition, valuation of businesses, wage & hour claims, white collar crime, & wrongful termination.

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