Curriculum Vitae

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     B.A. in Economics, Yale University, New Haven, CT (1997) 

     M.S. in Professional Accounting, University of Hartford, Hartford, CT (1998)

     Certified Public Accountant (2001-2003) 

Expert Witness  

• 2023  Engaged as due diligence expert in a case involving a disputed pre-IPO investment into a Chinese company by a special purpose vehicle. Opinions related to standard of care and custom and practice for investor due diligence and impact of ADS ratios; defendant side; Theodora Ohringer PC. Opinion Notes prepared and deposition testimony given; trial testimony given. Solaia Capital Management LLC v. Kairos Manford Private Equity fund I LP, et al. (California Superior Court)  

• 2022  Engaged as corporate finance expert in a case involving a disputed financing commitment related to the initial business combination of a special purpose acquisition corporation (SPAC). Opinions related to the applicability of listing vs. regulatory measurements and custom and practice for seller due diligence; defendant side; Feuerstein Kulick LLP. Expert Report prepared and deposition testimony given. 180 Life Sciences Corp. v Tyche Capital LLC (New York Supreme Court) 

• 2020  Engaged as corporate finance expert in a case involving a disputed recapitalization of a venture capital-backed startup company. Engaged by Valle Makoff; plaintiff side. Settlement Analysis prepared. Case settled after preparation of my Settlement Analysis but before any expert discovery was begun.  Jeremey Howard v. Anthony Goldbloom, et al. (California Superior Court) 

• 2015  Engaged as accounting and finance expert witness in a case involving a disputed investment. Opinion related to financial modeling in small-to-medium sized enterprises. Engaged by Rezvani Volin; defendant side. Expert Report prepared.  Case settled after submission of my Expert Report but prior to my deposition being taken.

• 2014  Engaged as accounting expert witness in China-related securities class action case related to a $400+ million failed acquisition of Chinese company by special purpose acquisition company. Opinion related to Chinese accounting practices and propriety of disclosures.  Engaged by Kessler Topaz Meltzer & Check; plaintiff side.  Expert Report prepared. Case settled after submission of my Expert Report but prior to my deposition being taken.  In Re: Heckmann Corporation Securities Litigation (US District Court, Delaware)  

Expert Consulting 

•  2024  Engaged as diligence expert consultant in action involving underwriter due diligence in $475 million IPO of clean conscious consumer products company; plaintiff side; Labaton Sucharow. Directed by the Expert Witness, James F. Miller. Expert consulting services included case record research, financial analysis, report drafting, and design and preparation of schedules, figures, and charts. 

• 2023 Engaged as diligence expert consultant in action involving underwriter due diligence in $8.1 billion rideshare company IPO; plaintiff side; Labaton Sucharow and Scott + Scott. Directed by the Expert Witness, James F. Miller. Expert consulting services included case record research, financial analysis, report drafting, and design and preparation of schedules, figures, and charts. 

•  Engaged as diligence expert consultant in action involving buyer due diligence in $6 billion merger of publicly traded oil and gas engineering and construction companies; plaintiff side; Bernstein Litowitz Berger & Grossmann and Wolf Popper. Directed by the Expert Witness, James F. Miller. Expert consulting services included case record research, financial analysis, report drafting, and design and preparation of schedules, figures, and charts. 

• 2020  Engaged as diligence expert consultant i in action involving underwriter due diligence in a series of preferred stock offerings totaling approximately $90 million related to the acquisition and development of oil and gas properties in Alaska; plaintiff side; Robbins Geller. Directed by the Expert Witness, James F. Miller. Expert consulting services included report drafting, case record research, financial analysis, and design and preparation of schedules, figures, and charts.

•  2023 Engaged by law firm as expert consultant to analyze disclosures of failed publicly traded bank for complaint in potential class action suit.

•  2022 Engaged by law firm as expert consultant to analyze disclosures of publicly traded financial services firm in Chapter 11 for complaint in potential class action suit. 

•  2021  Engaged by law firm as expert consultant to analyze potential SPAC litigation targets. Reviewed publicly available records, including public filings of SPACs, to analyze accuracy and completeness of disclosures made in SPAC offering documents. 

• 2019  Engaged as diligence expert consultant in action involving underwriter due diligence in a 2012 $750 million Rule 144A debt offering. The case involved the financing of a deepwater oil drilling rig contracted to operate on behalf of Petrobras; plaintiff side; Wollmuth Maher & Deutsch. Directed by the Expert Witness, James F. Miller. Expert consulting services included report drafting, case record research, financial analysis, and design and preparation of schedules, figures, and charts.

• 2019  Engaged as diligence expert consultant in action involving underwriter due diligence in a $300+ million common equity offering in 2013 by a publicly traded biopharmaceutical company; plaintiff side; Dietrich Siben Thorpe. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included report drafting, case record research, financial analysis, SEC disclosure review and analysis, and design and preparation of schedules, figures, and charts.

• 2019  Engaged as diligence expert consultant in action involving underwriter and issuer due diligence related to two 2007-08 preferred equity offerings totaling $2.5+ billion during the global financial crisis by an international financial institution holding positions in tens of billions of dollars of troubled mortgage-related securities and associated ineffective hedges; plaintiff side; Robbins Geller and Glancy Prongay & Murray. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included report drafting, case record research, and disclosure review and analysis. 

• 2018 Engaged as finance expert consultant regarding custom and practice of venture capital firms and funds in a dispute between the general partner and sole limited partner in a proposed $400 million venture capital fund; claimant side; Morrison & Foerster. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included case record research; analysis of the general partner’s efforts to recruit limited partners and deploy capital; and design and preparation of schedules, figures, and charts.

• 2018 Engaged as diligence and finance expert consultant regarding standard of care and custom and practice regarding buyer due diligence in a tuck-in technology acquisition in Turkey; defendant side; Hueston Hennigan. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included case record research; analysis of buyer due diligence activities; and design and preparation of schedules, figures, and charts.

• 2018 Engaged as finance expert consultant regarding private equity business, buyer due diligence in M&A transactions, seller custom and practice in an LBO auction sale process and issuer custom and practice in a debt securities offering. The case involved a failed $500.0+ million LBO acquisition of a healthcare services company by a private equity firm; defendant side; Keker Van Nest & Peters, Winston & Strawn and Reed Smith. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included case record research; analysis of buyer and seller due diligence activities; analysis of LBO structure; and design and preparation of schedules, figures, and charts.

• 2017 Engaged as finance expert consultant regarding M&A and IPO exit transactions for VC-backed technology companies. The case involved alleged lost earnings for a CFO specialized in guiding VC-backed companies through exit transactions; defendant side; State of California Department of Transportation. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included analysis of historical M&A and IPO exit rate for VC-backed companies.

• 2017 Engaged as diligence and finance expert consultant on the structure and function of venture capital firms and funds, the organization and business models of both VC firms and VC funds, investment due diligence standard of care and custom and practice in the VC business, and investment vehicles used by VC funds. The case involved hundreds of millions of dollars of startup and real estate investments in a heavily contested divorce; respondent side; Blevans & Blevans LLP. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included case record research; analysis of various investment structures including real estate, convertible preferred shares, common shares, convertible notes and promissory notes; design and preparation of schedules, figures, and charts; and assisting testifying expert in deposition preparation.

• 2016-17 Engaged as accounting and finance expert consultant in action involving customary practice of institutional venture capital firms regarding valuation of early-stage, technology start-ups, including the reasonableness of and diligence on assumptions used in a “but for” world estimate of value and the application of comparable company valuation analysis in an IPO setting; Foley Hoag and Durie Tangri; defendant side. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included case record research; financial analysis; design and preparation of schedules, figures, and charts; and assisting testifying expert in deposition preparation.

• 2016-17 Engaged as accounting and finance expert consultant in action involving private investor due diligence; Densborn Blachly; defendant side. Expert consulting services included case record research; financial analysis; and design and preparation of schedules, figures, and charts.

• 2016  Engaged as accounting and finance expert consultant in action involving customary practices for venture capital/private equity Series A investments in private firms and for investment banking firms in underwriting an IPO (e.g., capitalization tables, share dilution and dilution protection techniques, pre- and post- money values, value accretion/dilution) in a case involving disputed distributions in a Phantom Share Plan triggered by a change of control transaction. Engaged by Gravel & Shea; defendant side. Expert consulting services included case record research; financial analysis; and design and preparation of schedules, figures, and charts.

• 2016 Engaged as accounting, diligence and finance expert consultant in action involving a $3.0 billion acquisition and on customary corporate governance procedures in Delaware C-corporations versus Delaware LLCs; plaintiff side; Cotchett, Pitre & McCarthy. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included case record research; financial analysis; design and preparation of schedules, figures, and charts; and assisting testifying expert in deposition preparation.

• 2016  Engaged as accounting, diligence and finance expert consultant in action involving a disputed $100.0 million investment transaction by the trustees of a pension plan. Engaged by Berns Weiss; plaintiff side. Expert consulting services included case record research; financial analysis; design and preparation of schedules, figures, and charts; and assisting testifying expert in deposition preparation.

• 2016  Engaged as accounting, diligence and finance expert consultant in action involving underwriter and director due diligence in a public securities offering. Engaged by Robbins Geller and Kessler Topaz; plaintiff side. Expert consulting services included case record research; financial analysis; SEC disclosure review and analysis; design and preparation of schedules, figures, and charts; and assisting testifying expert in deposition preparation.

• 2015  Engaged as accounting, diligence and finance expert consultant in action involving liquidity issues of gaming resort developer and operator. Engaged by Robbins Geller; plaintiff side. Expert consulting services included case record research; financial analysis; SEC disclosure review and analysis; design and preparation of schedules, figures, charts and financial models; and assisting testifying expert in deposition preparation. 

• 2014-15 Engaged as accounting, diligence and finance expert consultant in action regarding control issues and related tax treatment stemming from $1.3 billion sale of subsidiary. Engaged by California Department of Justice; defendant side. Expert consulting services included case record research; preparation of schedules, charts, and summary briefs; and assisting testifying expert in deposition preparation. 

• 2014-15 Engaged as accounting, diligence and finance expert consultant in a class action case involving IPO disclosure. Robbins Geller; plaintiff side. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included research and organization of case record documents; financial analysis; SEC disclosure review and analysis; design and preparation of schedules, figures, charts and financial models; and assisting testifying expert in deposition preparation. 

• 2014 Engaged as accounting, diligence and finance expert consultant related to buyer due diligence involving failed $100+ million acquisition of real estate foreclosure processing business. Engaged by Keker & Van Nest; defendant side. Expert consulting services included review and organization of case record; SEC disclosure review and analysis; and research and analysis of comparable special purpose acquisition companies. 

• 2014-17 Engaged as accounting, diligence and finance expert consultant involving trustee due diligence practices related to $15.5 million stock purchase for employee stock ownership plan. U.S. Department of Labor, Office of the Solicitor, plaintiff side. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included consulting services included analysis of valuation reports; financial analysis; design and preparation of schedules, figures, charts and financial models; and assisting testifying expert in deposition preparation. 

• 2014 Engaged as accounting and finance expert consultant for action regarding valuations prepared in connection with recapitalization and $1+ billion sale of IT service provider. Engaged by Pillsbury Winthrop; defendant side. Expert Consulting services included research of case record documents; analysis of financial valuations; SEC disclosure review and analysis; and preparation of schedules and charts used by testifying expert at deposition. 

• 2014-16 Engaged as accounting, diligence and finance expert consultant involving trustee due diligence practices related to $16.0 million stock purchase for employee stock ownership plan. U.S. Department of Labor, Office of the Solicitor, plaintiff side. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included analysis of valuation reports; financial analysis; design and preparation of schedules, figures, charts and financial models; and assisting testifying expert in deposition and trial preparation. 

• 2014 Engaged as accounting, diligence and finance expert consultant related to private equity and commercial lender due diligence in connection with the recapitalization of a nursing home chain. Engaged by Wilkes & McHugh; plaintiff side. Expert consulting services included review and organization of case record; financial analysis; design and preparation of schedules, figures, and charts for expert report; assisting testifying expert in deposition preparation; and preparation of demonstratives. 

• 2014-17 Engaged as accounting, diligence and finance expert consultant involving trustee due diligence practices related to $71 million stock purchase for employee stock ownership plan. U.S. Department of Labor, Office of the Solicitor, plaintiff side. Engaged and directed by the Expert Witness, Professor Richard Puntillo. Expert consulting services included analysis of valuation reports; financial analysis; design and preparation of schedules, figures, charts and financial models and assisting testifying expert in deposition and trial preparation. 

• 2013 Engaged as accounting, diligence and finance expert consultant related to buyer due diligence in securities class action involving $400+ million acquisition of Chinese company. Engaged by Kessler Topaz; plaintiff side. Expert consulting services included research and organization of case record documents; financial analysis; design and preparation of schedules, figures, charts and financial models; SEC disclosure review and analysis; and provide background on Chinese accounting and due diligence practices. 

2013 Engaged as an accounting, diligence and finance expert consultant in shareholder derivative case involving failed $400+ million acquisition of a China-based company. Engaged by Robbins Umeda; plaintiff side. Expert consulting services included research and organization of case record documents; financial analysis; design and preparation of schedules, figures, charts and financial models; SEC disclosure review and analysis; and provide background on Chinese accounting and due diligence practices. 

• 2016-present Helped healthcare information services company (HealthLynked Corp. OTCQB:HLYK) achieve public listing, including completing historical audits, collaborating on registration statements, interfacing with SEC to clear comments, and overseeing all aspects of financial compliance. Assisting with ongoing financing efforts, as well as financial and compliance requirements including preparing quarterly reports on Form 10-Q and periodic 8-K reports. 

• 2013-14 Provided discreet financial and operational investigation of potential defendant in China on behalf the law firm of Robbins Arroyo in connection with derivative shareholder action. Engagement included onsite review and analysis of defendant’s facilities and government filings. 

• 2013 Engaged by public China-based pharmaceutical company (American Oriental Bioengineering, Inc.) to bring SEC filings current, including managing complex consolidation and auditor interaction, and drafting all filing documents. 

• 2010-17 As due diligence consultant at Thornhill Capital LLC, authored 38 comprehensive forensic due diligence reports of Chinese companies on behalf of US investors or company boards. 

• 2007-08 Futuremedia PLC (FMDAY), Brighton, England: Contract financial consultant for UK-based e-learning provider. Organized and coordinated completion of audit, drafted annual report, assisted with listing issues.

Experience as CFO of SEC-Reporting Company

• 1999-2007 Chief Financial Officer of NeoMedia Technologies, Inc., a $250+ million publicly traded mobile phone software developer. Also held various positions, including Director of Financial Planning and Director of Financial Reporting. Key accomplishments include (i) raising over $68 million in debt and equity capital; (ii) leading all administrative aspects, from due diligence to post-merger integration, of six acquisitions that closed within a 45-day period,; (iii) completing all facets of divestiture of three subsidiaries; (iv) drafting and filing all 1934 Act filings (10-Qs, 10-Ks, 8-Ks) and registration statements; (v) implementing Sarbanes Oxley 404 from scratch; and (vi) effectively managing through two major downsizing efforts while avoiding bankruptcy. Left NeoMedia in 2007 to start financial consulting practice. 

Experience as Contract CFO

• 2010-13 Anhui Taiyang Poultry Co., Inc.: Contract CFO of Chinese duck breeder and processor that went public in November 2010. Managed all aspects of pre-public audit and road shows, equity raise of $6.8 million, public transaction through a reverse merger, and post-transaction financial and legal compliance. 

• 2010-12 Shandong Tada Auto-Parking Co., Ltd.: Contract CFO for Chinese developer and manufacturer of automated urban parking systems preparing for capital raise and eventual listing. Responsible for financial reconstruction and audits, modeling, road shows, bridge financing, and coordination of capital raising efforts.

• 2010-11  Yangzhou Jinniu Ship Industry Co., Ltd.: Contract CFO for Chinese ship builder preparing for capital raise and eventual listing. Responsible for financial reconstruction and audits, modeling, and bridge financing.

• 2010-11 Beijing Yuan Xi Xing Bio-Technology Co., Ltd: Contract CFO for Chinese agricultural producer preparing for capital raise and eventual listing. Responsible for financial reconstruction and audits, modeling, road shows, bridge financing, and coordination of capital raising efforts.

• 2009-12  TianYi Seamless Steel Co., Ltd.: Contract CFO for Chinese seamless steel pipe manufacturer preparing for capital raise and eventual listing. Responsible for financial reconstruction and audits, modeling, road shows, bridge financing, and coordination of capital raising efforts.

• 2007-11 TTC Technology Corp. (formerly SmarTire Systems, Inc.): Contract CFO, joining company to assist with divestiture of primary business and assets, and subsequent wind-down.

Experience in Public Accounting

• 1997-99 Ernst & Young LLP: Staff auditor in Hartford, CT office, responsible for performing onsite audits of public and private companies in industries such as healthcare, logistics, and manufacturing. Left Ernst & Young to take position at NeoMedia. 

• 2024-present Chairman of the Supervisory Board of Sono Group N.V., a U.S.-listed (OTC:SEV) company based in Germany focused on retrofitting and integrating its proprietary solar technology onto third party vehicles. Also Chairman of the Audit Committee.  

 Alan Refkin and David Dodge, Piercing the Great Wall of Corporate China: How to Perform Forensic Due Diligence on Chinese Companies, iUniverse (June 7, 2016).