601 Montgomery Street Suite 520 San Francisco, CA 94111 Tel. (415) 362-7807 Fax (419) 781-6008 MARC LUMER & COMPANY Certified Public Accountant ABOUT US SERVICES LINKS Marc Lumer & Company, an accounting firm registered with the Securities and Exchange Commission - Practice Section Member since 1986, as well as a Public Company Accounting Oversight Board since 2003, combines the separate talents of key professionals with the consistent purpose of meeting our clients' needs. We serve a dynamic client base. Our clients are characterized by their orientation to progress and growth regardless of the age of the business. Our function is multi-fold, including: • Reporting on financial statements (audit and review) • Litigation support services • Financial planning • Capital formation services • Tax planning Each engagement is specifically tailored to each of our individual client's requirements. Marc Lumer & Company has an organization-wide commitment to excellence. All staff members are required to participate in 40 hours of annual continuing professional education. The firm submits on a regular basis to the AICPA- directed peer review. Peer review is an audit of the firm's professional procedures. Its specific purpose is to insure that the highest professional standards are applied to all engagements. The Company participates professionally in the following activities: • White House Conference on Small Business • SEC Forum on Small Business Capital Formation • California Capital Access Forum • California CPA Society Litigation Support Committee Statement of Purpose Curriculum Vitae Billing Rates CPCAF Peer Review PCAOB Acceptance Letter PCAOB Inspection Report Statement of Purpose