Expert Engagements - Michael Brocks and Associates

Michael Brocks & Associates
Accountants and Appraisers
415 Beaver Street 2nd Floor
Sewickley, PA 15143

Telephone: 412-741-3001
Fax: 412-741-3119

E-Mail:

mbrocks@michaelbrocks.com

We are members of the leading accounting and appraisal organizations:

Expert Witness/Consultant

Michael Brocks and Associates has extensive expert witness and expert

consultant experience in a variety of business valuation and litigation support areas.

Here are some of our more interesting expert engagements:

Valuation Needs

Solution

Deion Sanders - Professional Athlete
Dallas, Texas

Retained by Mr. Sanders on his divorce
action.

Secretary of Health & Human Services
Washington, D.C.

Retained by HUD to assist in the valuation and securitization of troubled mortgages

Hamilton Securities, Inc & Wilmer Hale
Washington, D.C.

Retained to lead the investigation
of alleged financial fraud of over
$100 million.

E & J Gallo Winery
Modesto, California
&
Sullivan & Cromwell
New York

Member of the forensic team retained
to value Gallo, the largest privately owned winery in the world, involving family dispute.

Hotel Del Coronado

Retained by the minority shareholder
for forensic and valuation services.

The Family of Steve Perry, lead singer of Journey. San Francisco, California

Assist in a valuation issue concerning
Steve's farming interests

[Confidential]

Testify to the value of medical charts including the charts of a former President of The United States.