Receivership

Name:	Address and Areas of Expertise:
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
Perry Group International	One Market Spear Tower, Suite 3600 San Francisco, CA 94105 Phone: (415) 434-0135 Fax: (415) 434-0134 E-mail: dpg@perrygroup.com Website: www.perrygroup.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