Business Valuation

Company Name & Logo:	Address & Areas of Practice:
Analytic Resources, LLC	P.O. Box 4021 8 Lunar Drive Woodbridge, CT 06525 Phone: (203) 397-8935 Fax: (203) 397-8949 E-mail: info@analyticresources.com Website: www.analyticuesources.com
Alex J. Balian, MBA	6520 Platt Avenue #807 West Hills, CA 91307 Phone: (818) 702-0025 Fax: (818) 702-0439 E-mail: abalian@balian-and-associates.com Website: www.balian-and-associates.com
Cosgrove Consulting Group	7411 Earldom Ave Playa Del Rey, CA 90293-8058 Phone: (310) 823-9448 Fax: (310) 821-4021 Email: info@cosgroveconsult.com Website: www.cosgroveconsult.com
	412 Greylock Parkway Belleville, NJ 07109-2348 Phone: (973) 751-3660 Fax: (973) 751-4355 E-mail: mdiquattro@comcast.net Website: www.lawsonline.net/business_ valuation/DiQuattro/DiQuattro.html
Dr. Richard B. Edelman, PhD	8515 Whitier Boulevard Bethesda, MD 20817 Phone: (301) 469-9575 Phone: (800) 257-8676 Email: richard@economic-analysis.com Website: www.economic-analysis.com
David Nolte - CPA, ASA, CMA, MBA, CFA ~Our expertise encompasses a wide range of financial advisory services including damage analysis and business & intangible asset valuation.~	888 S. Figueroa Street, Suite 2000 Los Angeles, CA 90017 Phone: (213) 787-4102 Fax: (213) 891-1300 E-mail: dnolte@fulcruminquiry.com Website: www.fulcruminquiry.com
ESC Financial Services, Inc	3400 Dundee Road, Suite 180 Northbrook, IL 60062 Phone: 847-291-1333 Toll Free: 800-826-7070 Fax: 847-291-1190 E-mail: ngeary@ecsfinancial.com Website: www.ecsfinancial.com/services/ExpertWitness.aspx?nav=services
Glenn M. Gelman & Associates Expert witnesses specializing in strategy development, document discovery, deposition assistance, computation of damages, arbitration consulting, forensic accounting, investigative auditing, rebuttal testimony, fiduciary accountings, and trial exhibit preparation. Contact Gina Colene at gcolene@gmgcpa.com.	1940 East 17th Street View MAP Santa Ana, CA 9 2705-8606 Toll-Free: (800) 476-2118 Phone: (714) 667-2600 Fax: (714) 667-2636 E-mail: gcolene@gmgcpa.com Website: www.gmgcpa.com
Gocial Gerstein LLC	Pennsylvania Office: The Pavilion 261 Old York Road Suite 900 Jenkintown, PA 19046 Phone: (215) 572-7790 Fax: (215) 572-8945 New Jersey Office: Staffordshire Professional Center-D 1307 White Horse Road Voorhees, NJ 08043 Phone: (856) 770-1400 Fax: (856) 770-0408 E-mail: mgocial@gocial.com Website: www.gocialgerstein.com
Hynes & Associates, Inc. Dr. Michael K. Hynes	Toll Free: (888) 335-5759 E-mail: hynesdrm@aviationonly.com Website: www.aviationonly.com
Litigation Economics, LLC	2202 North West Shore Blvd, Suite 200 Tampa, FL 33607 Phone: (813) 639-4228 Fax: (813) 639-7501 E-mail: stan@litigationeconomics.com Website: www.litigationeconomics.com ALTERNATIVE OFFICES: (2) 951-2 Old County Road, Suite 169, Belmont, CA 94002, Tel: 415-835-1212 (3) 34 Jerome Avenue, Bloomfield, CT 06002, Tel: 860-243-5862 (4) 125 Park Drive, San Antonio, TX 78212, Tel: 210-999-7373
Matson, Driscoll & Damico, LLP	11 The Pines Court, Suite E St. Louis, MO 63141 Phone: (314) 469-7445 Cell: (314) 422-7306 Phone: (866) 463-3785 Fax: (314) 469-4577 E-mail: pkarutz@mdd.net Website: www.mdd.net
Michaelson & Co., P.A. William M. Michaelson, CPA, CFE, MAE, DABFA	2101 Vista Parkway Suite 256 West Palm Beach, FL 33411 Toll-Free: (800) 905-7206 Phone: (561) 683-6800 Fax: (561) 471-1443 E-mail: bill@michaelsoncpa.com E-mail: info@michaelsoncpa.com Website: www.michaelsoncpa.com
MIOD and Company, LLP, CPA's	11600 Indian Hill Road Building B, Suite 300 Mission Hills, CA 91345 Phone: (818) 898-9911 Phone: (760) 779-0990 Fax: (818) 898-9922 E-mail: dmiod@miod-cpa.com Website: www.miod-cpa.com
Parente Randolph LLC	350 Fifth Avenue, 68th Floor New York, NY 10118 Phone: (212) 736-1900 Fax: (212) 629-3219 E-mail: tfelix@parentenet.com Website: www.parentenet.com Offices in: Pennsylvania \| New York \| New Jersey \| Delaware \| Texas
Richard J. Proctor, CPA/ABV/CFF, CVA, Cr.FA, CGFM, Valuation & Litigation Consulting Services	R. J. Proctor & Company, LLC Ridgefield, CT 06877 Phone: (203) 438-9977 Fax: (203) 438-7742 E-mail: proctorcpa@hotmail.com Website: www.Valuation-Forensics.com
Special Business Studies, Inc.	357 W 2nd Street, Suite 4 San Bernardino, CA 92401 Toll-Free: (877) 443-4158 Phone: (909) 885-0934 Fax: (909) 885-7912 E-mail: sbs92401@aol.com Website: www.specialbusinessstudies.com
SW Long & Associates	921 E. Broad St. Tampa, FL 33604 Phone: (813) 936-0229 Fax: (510) 291-9254 E-mail: SWLong@myrapidsys.com Website: www.slongassoc.com Website: www.slongassoc.com/associations.html
Thomas Neches & Company LLP	Biltmore Court Suite 350 520 South Grand Avenue Los Angeles, California 90071-2662 Phone: (213) 624-8150 Fax: (213) 624-8152 E-mail: tmn@thomasneches.com Website: www.thomasneches.com
The Valuations & Forensics Advisory, LLC. Forensic Services entail the application of analytical methodologies, presented in a way that the results obtained can be replicated by other experts, utilizing techniques, methods and or procedures generally accepted by experts, which are probative to a trier of fact, and which meet judicial requirements regarding admissibility of evidence. Forensics many times involve a combination of disciplines such as accounting, finance, economics and the ability to work with members of the judicial system in an objective and disciplined fashion. Different methods can be utilized by a forensic expert depending on the type of damage incident, the parties involved and the reliability of financial data. Valuation experts are often engaged to estimate monetary losses suffered by individuals or businesses. To do so, a forensic investigation of accounting records and underlying transactions is often conducted, resulting in preparing an assessment of business damages, if any, that may have been sustained. Typical forensic services may involve mortgage fraud investigations, breach of contract actions, embezzlement, and financial statement fraud.	7950 NW 53rd Street, Suite 233 Doral, FL 33166 Toll-Free: (800) 959-6122 Phone: (305) 477-5652 Fax: (305) 477-5310 E-mail: frosillo@valfor.net Website: www.valfor.net