Appraisal and Valuation Consultants: 32

William H. Purcell has over 50 years of experience in Investment Banking, Mergers and Acquisitions, and other Finance Issues. He is currently a Senior Director at Seale & Associates, a boutique investment bank with both U.S. and foreign clients. Seale is focused on Mergers and Acquisitions, Corporate Finance Advisory, and Strategy Consulting.

Mr. Purcell's past client coverage includes such companies as Anheuser-Busch, Hoechst Celanese, Volkswagen, and Metropolitan Life to name a few. He was also appointed CEO of a publicly-traded company going through bankruptcy proceedings. Additionally, Mr. Purcell has been a director on several corporate boards. Through his relationship with Seale & Associates, Mr. Purcell has affiliations with professors at The George Washington University Business School and the University of Virginia Business School. He has been an occasional guest lecturer in investment banking and finance at George Washington University and Monmouth University.

Consulting Services Include

• Mergers and Acquisitions - LBOS and Recapitalizations
• Fairness Opinions
• Adequacy Opinions
• Solvency Opinions
• Valuations
• Damage Issues
• Fiduciary Issues
• Advice to Special Committees of Boards and Trustees
• Due Diligence and Disclosure Issues
• Financing of debt and Equity - Public and Private
• Leasing and Real Estate Financing

View Expert Witness Profile.

ACI Aviation Consulting specializes in Aircraft Appraisals, Litigation Assistance, and Aircraft Sales. With billions of dollars in aviation assets appraised annually, ACI brings significant experience to the ever-changing corporate and commercial aviation landscapes. 

Services Include:

Aircraft Valuation Flight Simulator, Engine, GSE Appraisals Technical Consulting

Aircraft Remarketing Pre-Purchase Inspections Lease Return Analysis

Chairman and CEO, Quentin Brasie, has over 33 years of experience in the Aviation Industry. A Federally licensed Airframe and Powerplant (A&P) mechanic, he is familiar with a wide variety of aviation assets including aircrafts, engines, spare parts, and flight simulators. Mr. Brasie has conducted valuations on a wide variety of aviation assets including assignments for many domestic and international banks, financial institutions, and airlines. He routinely conducts valuations for aviation assets, valued in excess of 3 billion dollars annually. 

Background - Mr. Brasie began his career with the United States Air Force. Following his honorable discharge from the armed forces, Mr. Brasie served as a line mechanic for New York Air and American Airlines. His expertise in the industry led to management positions with Discovery Airways, and Avitas, Inc. He was a founding partner of Aviation Solutions, Inc., based in Manassas, Virginia, and held numerous executive positions, including vice president.

In July of 2000, Mr. Brasie founded ACI Aviation Consulting where he is responsible for the day-to-day operations of the corporation. Mr. Brasie is the Editor-In-Chief and owner of The Airliner Price Guide publication. Established in 1985, the publication provides current market values for commercial aircraft and engines for a wide industry subscriber base. He has also conducted industry presentations, published articles in numerous trade publications, and completed numerous manufacturer and airline courses.

View Quentin Brasie's Expert Witness Profile.

MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 40 years. Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals. 

Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics. 

Areas of Expertise Include:

• Banking Operations/Administration
• Check Fraud
• Lending Policies, Custom and Practice
• Loan Underwriting & Credit Administration
• Loan Securitizations & Servicing
• Bankruptcy, Foreclosures and Workouts
• Trust & Fiduciary Issues / Operations
• Securities Brokerage & Investments
• Valuations & Damages Analysis
• Forensic Accounting
• Employment / Compensation
• Real Estate Brokerage & Management
• Title Insurance & Escrow
• Real Estate Appraisal & Transactions
• Insurance Industry Custom & Practice
• Insurance Coverages / Claims Handling
• Insurance Bad Faith

Arborgate Consulting, Inc. is an Arboriculture and Horticulture Consultancy working with insurance companies, major developers, theme parks, homeowners, homeowners' associations, landscape architects, landscape contractors, property managers, attorneys and governmental bodies.

Gregory Applegate, ASCA, ASLA, is an independent consulting Arborist, and CEO of Arborgate Consulting, Inc. He has been in the horticulture industry since 1963, providing professional arboricultural consulting since 1984 within both private and public sectors. 

Client List - Disneyland, Disneyland Hotel, DisneySeas-Tokyo, Disney’s Wild Animal Kingdom, the New Tomorrowland, Disney’s California Adventure, Disney Hong Kong project, Universal Studios, Knott’s Berry Farm, J. Paul Getty Museum, Dreamworks, Newport Coast, Crystal Court, Newport Fashion Island Palms, Bixby Ranch Country Club, Playa Vista, MTA Purple and Expo Lines, MWD-California Lakes, Loyola-Marymount campus, Cal Tech, Cal State Long Beach, Pierce College, UCI, USC, UCLA, and the State of California review of the Landscape Architecture License exam.

Business Consultant Services:

Tree / Orchard Appraisal City & County Reports Tree Diagnostics Tree Preservation Tree Risk Assessment Tree and Palm Problem Diagnosis Decay Quantification & Evaluation

Root Investigations Insurance Investigation Pruning Specifications and Supervision Species Selection Tree Inventories Nursery Selection and Tagging Tree Health Monitoring

View Gregory Applegate's Expert Witness Profile.

Steven Proto is a Certified Auto Appraiser (IAAA Certified USAAP compliant) expert with over 20 years of experience as an Auto Valuation Expert.

Mr. Proto's expertise is in Fraud Investigations, including diminished value, dealer vs. dealer disputes, prior accident damage detection, and classic car valuations. He serves as an Auto Mediator Umpire and established and maintains markets in automotive vehicles, inspecting vehicles, appraising vehicles, dealer transactions, and arbitration disputes for top tier auto franchises (the largest auto retailers in the world).

Litigation Support - Mr. Proto is qualified to testify in State Court and in arbitration proceedings as an Automotive Expert in Vehicle Valuation, Dealer Fraud, Auto Auction Policies, Wrongful Death, Tesla Repair process. He can assist in the discovery stage to ensure clients are able to document real damage or the bogus nature of fraudulent claims. Mr. Proto serves as an expert witnesses for both plaintiff and defendant. 

Steve Proto Automotive Mediator and Expert Witness

Areas of Expertise:

Dealership Business Practices Market Valuation Total Loss Vehicle Valuation Tesla Repairs Wrongful Death Fraud Investigations Actual Cash Value Automotive Auction Appraiser Automotive Auction Arbitration Inspector Prior Repairs and Previous Paint Work

Auto Rental/Auto Leasing Auto Dealer Disputes Dealer vs. Dealer Disputes Diminished Value Insurance Claims Consumer Disputes Lemon Law Total Loss Claims Manufacturer Warranty vs. Dealer Disputes

ValueMyHorse is an Equine Valuation and Equine Consulting company specializing in Sporthorses and Performance Horses, Hunter / Jumper, Dressage, Eventing, Breeding, Reining, Cutting and Working Cow Horses. 

Owned and operated by Bridget Brandon, ValueMyHorse is qualified to identify characteristics of different breeds and disciplines of horses. They have a thorough understanding of the appraisal business, are certified by, and follow USPAP Standards (Uniform Standards of Professional Appraisal. ValueMyHorse also adheres to IRS Federal Code of Regulations with respect to being “qualified” appraisers developing a “qualified” appraisal in accordance with AQB (Appraisal Qualifications Board). Equine Appraisals by ValueMyHorse compare such factors as purchase price, training, competitive records, breeding record, lineage, health, age, show records and market comparison. 

Testimonials to the horse's character, health and potential performance from owners, trainers, judges, breeders, and veterinarians who are familiar with the horse are also taken into consideration when appraising a horse. Ms. Brandon understands how restrictions, markets, evidence, sources, comparisons, and intended use affect the outcome of each appraisal.

Consulting Services Provided For:

Fraud and Contract Disputes Valuation for FDIC Secured Loans Collateral for Lending Institutions IRS Inquiries and Tax Audit Assistance Comprehensive Retrospective and Prospective Valuation

Estate and Divorce Settlement Tax Deduction for Donation Insurance Policies and Claims Asset Evaluation Market Value Comparisons Sale / Lease / Syndication

View The Equine Expert's Expert Witness Profile.

Bryan L. Parker, CPA, LLC provides help to small to medium sized business with their Accounting, Payroll, and Tax needs. They have built a firm that provides quality accounting services coupled with a high level of client support. Their expertise ranges from basic tax management and accounting services to more in-depth services such as financial statements. The largest accounting firm in the city of Pelham, Alabama, their dedicated staff combine their years of experience to assure that every client receives the close analysis and attention they deserve. Accounting Services:

Reviews & Compilations Bookkeeping / Write-Up Business Consulting Business Entity Selection Buying or Selling a Business Estate & Trust Tax Preparation Financial Analysis & Statements

IRS Representation Management Advisory Services Notary Public Payroll Services QuickBooks Sales Tax Services Tax Preparation & Planning

Bryan L. Parker CPA | Accounting, Payroll & Tax Needs for Small/Medium Businesses in Birmingham, AL

Bryan L. Parker, CPA/PFS, CFP, CLU, ChFC, CASL, FCPA, is a Certified Forensic Accountant with over 30 years of experience in his field. Background - Prior to founding Bryan L. Parker, CPA, LLC, Mr. Parker held the position of CFO at McPherson Oil Company ($300 million + annual revenues) where he was responsible for advising and negotiating banking relationships, acquisition review, acquisition integration, financial reporting, and interaction with external auditors. His experience also includes serving as VP of Mergers & Acquisitions for Citation Corporation (Public Co.) and CFO of TIC United Corp., Dallas, TX ($300 million + revenues).

Mr. Parker has performed business valuations for more than 100 businesses in a variety of industries including manufacturing, trucking, printing, fuel oil distribution, motor/lubricating oil distribution, professional services, restaurants, fast food franchises, metal foundry, metal forge, machining, and plastic injection molding. 

View Bryan Parker's Expert Witness Profile.

BTI Appraisal is a broad-based appraisal company which provides a consistently high level of Real Estate Appraisals, Business Valuations, and Machinery and Equipment Appraisals for Business, Professional, Public and Private Sectors. When you choose BTI Appraisal, you benefit from a strong tradition of experience and accuracy. 

A corporate philosophy stressing efficiency and attentive service has made BTI a leader among independent appraisers. They are proud of our reputation for stability, responsiveness, and accomplishment in and out of the courtroom. At BTI, their seasoned staff of success-oriented professionals treats each assignment with precise attention to detail, providing needed research and responsive service on a wide range of appraisal needs.

Appraisal Services:

• Real Estate:  Valuation, Research, and  Technical Capabilities from homes to high rise office buildings of all sizes and in most locations. BTI can determine value for either “as is” or “as proposed” construction as well as Market Analysis and Feasibility Studies, Construction Defects, Lost Profits Analysis, Property Tax Reductions, Lack of Disclosure or Misrepresentation
• Personal Property: Residential Contents, Automobiles, Works of Art or Collectibles, Private Planes, Yachts, Inventory for Insurance Coverage, Loans, Sales, Donations, and Litigation Purposes
• Business Valuation: BTI is often called upon to appraise business entities for a variety of purposes Bankruptcy, Eminent Domain, Estate Planning, Dispute Resolution, Loan Support, Marital or Corporate Dissolutions, Mergers, Purchase or Sale
• Machinery and Equipment: BTI's diverse experience in appraising all types of machinery and equipment extends to leasehold improvements, furniture, fixtures and other tangible assets, and a wide range of specialized machinery and equipment including Lasers, Food Processing & Packaging Assembly lines, Cranes, Medical Equipment, Agricultural Equipment, Photography Equipment, Telecommunications Equipment
• Financial Analysis: Sales, profits and expenses often need to be projected, or analyzed, based on external events that trigger losses or gains. BTI regularly performs this type of work for a wide variety of business types.They also analyze contract disputes that financially impact the parties.Commercial creditors even use BTI’s services to analyze and value accounts receivable and related assets that secure their loans to operating businesses.

BTI’s Founder and Chairman, Ben F. Tunnell III, has headed the firm since 1974. Previously, he spent eight years with First Interstate Bank of California as vice president at their corporate headquarters in Los Angeles. He served on the board of arbitrators for both the American Arbitration Association and the Better Business Bureau. He has also been a Registered Investment Advisor and Broker/Dealer with the Securities and Exchange Commission and a licensed, California Real Estate Broker. Mr. Tunnell is an ASA, the senior designation of the American Society of Appraisers, and a California Certified General Real Estate Appraiser #AG-6964. 

View Ben Tunnell's Expert Witness Profile.

Jack G. Cohen has been involved in the Automobile Industry for over 30 years, wholesaling and retailing, and running several dealerships and franchises. Mr. Cohen has been retained as an expert witness over 50 times since 2015. His services are available to attorneys representing both plaintiff and defendant. He consults with attorneys, dealers, consumers, and insurance companies. 

Areas of Expertise:

Vehicle Appraisals Automobile Industry Standards Dealer Fraud Vehicle Sales and Leasing Dealership Practices New and Used Auto Transactions

Auto Warranty Issues Finance Documentation and Analysis Lender / Dealer Relationships Wholesale and Retail Diminished Value Cases Automobile & Equipment Rentals

Complete General Contractors, Inc., is a licensed General Contracting Construction Firm working throughout the Southeast for insurance companies, property owners, property managers, attorneys, and municipalities. They specialize in the cost estimation and causation of large loss complex property claims. Services Include:

• Appraisal and Mediation Services - Fire, wind, flood, storm, hail, and water losses to residential, commercial, or industrial properties
• General Contracting Services - Restoration or general construction, commercial construction, or industrial construction projects all over the United States. Manage vendors and trades, handle project documents, and serve as an authority for project information to all parties throughout the construction process

John G. Minor, President of Complete General Contractors, is a third-generation Contractor and licensed instructor certified by the North Carolina Department of Insurance. He is a recognized expert on the costs and applications necessary to repair buildings damaged by manufacturer, builder liability, water damage or intrusion, mold, or asbestos. Mr. Minor has provided for the successful restoration of millions of dollars in insurance restoration, building failures, and difficult repairs originating from defective construction practices and materials such as fire, wind, water, mold and mildew. His services were in demand for restoration on custom buildings on Bald Head Island. In addition to managing the business of Complete, Inc., John Minor teaches classes on mold and mildew remediation and prevention through proper building practices to a variety of clients thru Lorman Educational Services and other professional trainers. View John Minor's Expert Witness Profile.

David D. Hunter is a Consulting Arborist and the owner of David D. Hunter Certified Arborist, LLC, a full-service tree care provider. As a Consulting Arborist, he is dedicated to community enhancement and the protection of the environment. His services range from Consulting with residential clients on tree health and safety assessments, to working with camps, clubs, parks, schools, cities, counties and more on a variety of arboricultural concerns. Mr. Hunter has consulted on Arboricultural and Forestry issues in Oregon and other parts of the United States, worked with historical sites and trees, and has taught climbing and safety techniques to tree care professionals. With over 40 years of experience in the fields of Forestry and Arboriculture, his background includes managing all aspects of the tree-service company from worker safety and training to customer satisfaction. Mr. Hunter has specialized knowledge of the use of Resistograph and Air Spade for tree health and safety inspections. 

Consulting Services Include:

• Appraisals for Tree & Shrub Damage or Loss
• Arborist Reports
• Construction Management
• Tree Hazard and Risk Assessments
• Insect / Pest / Disease Diagnosis
• Permit Assistance
• Pruning & Fine Pruning
• Fruit Tree Pruning
• Ornamental Pruning
• Tree Preservation Plans

View David Hunter's Expert Witness Profile.

Envista Forensics is a global leader in Forensic Engineering & Recovery Solutions. They provide Cause & Origin, Failure Analysis, Fire and Explosion Investigations, Accident Reconstruction, Damage Evaluations and Equipment Restoration Services following disasters of all kinds. Envista has offered Consulting Services to the insurance, legal and risk management industries, as well as businesses, public entities, and universities for over 25 years. Their Experts travel globally from 30 offices located across the U.S., Canada, Mexico, the U.K., Australia and Singapore.

Insurance Industry / Claims Professionals - Envista understands the need to save money and expedite the claim, to serve the insured and reduce uncertainty. They offer a menu of services that address insurers’ needs for timely, reliable information, as well as their need to satisfy the policyholders. Envista's insurance clients include Property Adjusters, Casualty and Liability Adjusters and Examiners, Boiler & Machinery Specialists, Inland and Ocean Marine Surveyors, Subrogation and Recovery Professionals, SIU (Special Investigation Units), Forensic Accountants, and Lloyd's & London Market.

Businesses - Envista understands that buildings, equipment, data and other assets are critical to the profitable operation of any business. They are proud to offer a variety of services that help businesses protect themselves when they need it most. Envista offers specialized expertise with all types of business, especially Manufacturers, Technology Companies, Food Processing, Hospitals, Medical / Dental Care, Laboratories, R&D (Research & Design), Schools and Universities, Law, Accounting, and other Professional Service Firms, Banking, Securities, Financial, Energy, Transportation, Retail, and Broadcast and Entertainment.

Universities & Public Entities - Risk Managers and Business Officers responsible for the operations of colleges, universities, local government and other entities have the challenging role of working to prevent financial exposure following disasters involving business-critical equipment, buildings/structures, data/networks, as well as safety. Envista engineers and technicians have over a quarter century’s worth of experience providing forensic consulting for college risk professionals, as well as the insurance carriers and legal professionals who serve them.

Consulting Services:

• Equipment Damage Assessments
• Forensic Engineering / Causation Analysis
• Building & Structure Damage Assessments
• Equipment Restoration & Preservation
• Evaluation of Repair and Replacement
• Project Management of Repair and Recovery Efforts Options
• Data Recovery
• Computer Forensics
• Forensic Video Services
• Cyber Incident Analysis

View Envista's Expert Witness Profile.

The Garibaldi Group is a accounting firm that takes accounting and financial management to a new level of responsiveness.

Providing a full range of traditional as well as non-traditional services, this boutique firm focuses on the closely held businesses that are the backbone of our nation. The Garibaldi Group lives by two rules...A commitment to excellence and a passion for accounting.
The complexities of accounting, compliance and the twists and turns of the financial markets is a full time job that requires specialized expertise and professional vigilance. We are committed to providing the best possible service, expertise and experience to help companies and individuals achieve their goals. With our accounting acumen and our desire for professionalism being our first and foremost value, we always try to help each client with a level of responsiveness they deserve.

The Garibaldi Group helps ensure that businesses comply with all current accounting regulations and trends in the financial markets that may affect them.

Consulting Services:

• Accounting, Auditing, and Consulting for Small to Mid-Sized Closely Held Businesses and Professional Practices
• Business and Professional Practice Valuations
• Forensic Accounting Fraud Engagements and Expert Witness Testimony
• Tax Planning and Compliance
• Private Wealth Management
• Business, Financial, and Estate Planning

Founder of The Garibaldi Group and one of the industry's leading law firm services experts, Michael J. Garibaldi, CPA, ABV, CFF, CGMA, has a strong background providing efficient and affordable solutions to complex matters of finance.

A Certified Public Accountant licensed by the State of New York, Mr. Garibaldi is Accredited in Business Valuation (ABV), and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). He is recognized as a Chartered Global Management Accountant by the Association of International Certified Professional Accountants.

Mr. Garibaldi works closely with law firms and other professional service firms, manufacturing, wholesale/retail, medical, technology, restaurant/hospitality, artists and galleries, construction, and real estate clients where he is responsible for providing accounting, tax planning management consulting services, and financial reporting.

Michael Garibaldi is a Candidate Member of the American Society of Appraisers (ASA), Member of the Institute of Business Appraisers (IBA), the Association of Certified Fraud Examiners, the American Society of Appraisers (ASA), the AICPA and the NYSSCPA. He is a past President and former member of the Board of Directors of the NYSSCPA Nassau Chapter, and has held a variety of positions on the Litigation Support Committee of the Nassau County and State Chapters of the NYSSCPA. Mr. Garibaldi has also held a number of positions on other committees and sub-committees within these organizations.

View Michael J. Garibaldi's Expert Witness Profile.

Roy Theophilus Bent, Jr., CEO of Houston Auto Appraisers, is a well known and respected expert and consultant in the automotive industry. He holds numerous licenses and credentials as an ASE Certified Mechanic, I-Car Collision Specialist, Licensed Auto Appraiser, Insurance Adjuster, Umpire, Mediator, Arbitrator, Classic Car Judge, and Vintage Car Historian. An IACP Certified Auto Appraiser and Field Inspector, Mr. Bent offers appraisal services to insurance companies, attorneys, banks, credit unions, lenders, agricultural credit corporations, accountants, government agencies, auctioneers, farmers, ranchers, transportation companies, and individual consumers. He provides the following selected consulting services:

Diminished Value Appraisals Total Loss / Stolen Vehicle Appraisals Certified Real Estate Appraisers and Texas Homeowners Insurance Claims Assistance Industrial, Construction & Heavy Equipment Appraisals

Tractor Trailer and Equipment Appraisals Recreational Vehicles Motor Homes Travel Trailer Appraisals

KPRC 2 Houston News Interview with Roy Bent on Diminished Value

Mr. Bent is the seated President of the Bureau of Certified Auto Appraisers (BOCAA), a National Professional Appraisal Credentialing Organization that has trained, tested, and certified over 2,400 students under his leadership in the practices of IACP Certified Auto Appraisals and Litigation assistance. In addition to his appraisal services, Mr. Bent offers  Appraisal Training Certification courses designed to properly train and educate the appraiser with the minimum requirements set forth by the Bureau of Certified Auto Appraisers. BOCAA courses include:

• IACP Certification Exam - To provide suitable training and education to the auto appraisal professional. IACPSM Certified Appraisers follow strict adherence to the Bureaus’ Code of Ethics and USPAP guidelines
• Texas Adjusters Pre-Licensing Course - 40-hour Texas Adjusters Pre-licensing course approved by the Texas Department of Insurance as an alternative method of obtaining your Texas Adjusters Property & Casualty license

Auto Appraisals for Law Enforcement Agencies - Roy Theophilus Bent, Jr., IACP Certified Auto Appraiser & Expert Witness is regularly retained by the United States Department of Justice (DOJ), Federal Bureau of Investigations (FBI), U.S. Marshals Office, U.S. Customs and Border Protection, and Police Departments to assist with white-collar crimes, vehicular homicide crimes, and felony drug crimes resulting in Federal Criminal Forfeitures, Civil Judicial Forfeitures, Administrative Forfeitures & Seizures of rightfully seized and wrongfully seized assets and personal property including Exotic Luxury Cars, Luxury Motor Homes, Travel Trailers, Custom Motorcycles, and other valuable assets.

View Roy T. Bent's Expert Witness Profile.

HP Accounting Services, Inc. is a leading provider of interim and outsourced Financial Management for tech and other companies. A CPA and business valuation firm, they support their clients’ compliance with the IRC 409A and SFAS 123(R) rules, intangible asset valuation, as well as issues involving damage calculations, expert witness services in litigation. 

Consulting Services:

• Accounting - Bookkeeping (Monthly/Quarterly/Annual), Accounting system setup for new businesses, Personal financial statements, Business Plan Development & Loan Brokerage, Audit Preparation & Liaison, Budgeting
• Business Valuation - Purchase Price Allocations — FAS 141R
• Mergers & Acquisitions
• Business Fraud Prevention

Robert Bates, JD, CPA (Virginia), CFE, CVA, CFO has over 30 years of Financial Management and Accounting experience as a Controller and CFO in various industries. He has been in several industries, including telecom, media, retail and financial services in addition to having consulting experience at startups in the software, technology, and life sciences fields. Mr. Bates specializes in International Accounting, Software Issues, and Obtaining Financing. AS CFO of  public companies, he has completed due diligence accounting/reporting for 12 acquisitions, including performing Business Valuations and dealing with FAS 142 issues. Mr. Bates has handled accounting for complex debt instruments including warrants, beneficial conversion feature, and other derivative issues. He has also been responsible for SEC reporting: 10Q’s and 10K’s.

View Robert Bates' Expert Witness Profile.