**** *. ******** **.

Chandler, Arizona *****

Phone: 480-***-****

Cell: 480-***-****

E-mail: mc3xmp@r.postjobfree.com

Paul M. Christoforo

Summary of Qualifications:

* Over 25 years of financial and accounting experience

* Financial leader of multiple international manufacturing facilities

* Key team member in starting up several manufacturing plants

* Six Sigma Greenbelt

* SAP and Hyperion Enterprise Experience

* Experience dealing with banking and credit facilities

* Process and job costing experience

* SOX documentation and testing for multiple operations

* Certified Public Accountant

Experience:

MAAX Spas Industries Corporation

Vice President, Finance and Accounting 2006 to 2009

Full Financial Responsibilities for $40 million operation located in Chandler, Arizona.

Managed the finance, and credit and collection departments. Financial leader in consolidating and right sizing the division, resulting in annual cost savings of $2 million per year. Implemented lean principals in the S, G&A areas, resulting in annual cost savings of $250K. Successfully negotiated a $5 million operating line of credit.

Black and Decker (U.S.), Inc.

(1985 to 2006)

Held several positions of increased responsibilities with Black & Decker

Group Manufacturing Controller 2005 to 2006

$750 million Professional Power Tools Plants located in Reynosa, Mexico and the U.S.

Managed finance and import/export departments for 5 facilities. Delivered an average of $38 million of cost savings per year. Leader of product transfer team. Achieved or beat the production start up schedule and cost objectives. Developed policies and controls to ensure compliance with SOX requirements.

Group Manufacturing Controller 2002 to 2005

Global financial leader for the Consumer Power Tools Manufacturing Team ($600 million). Responsible for facilities located in the U.S., Mexico and China.

Managed the financial activities for multiple international manufacture facilities. Coordinated SAP system implementation in these facilities. Established consistent costing and reporting practices between all sites. Developed a cost model that determines which facility can achieve the lowest cost for specific products.

Site Controller 2000 to 2002

$200 million Consumer Power Tool Plant, Reynosa, Mexico

Financial leader in preparing and presenting to the executive management team a $25 million capital that was approved for a new manufacturing facility. Start up team member which managed the construction and production start of a 350,000 sq ft manufacturing facility. Construction completed on time and within budget with an early start of production throughput. Managed finance and import/export department for 2,000 person power tool facility. Developed and implemented the management reporting structure and product costing system.

Site Controller 1995 to 2000

$130 million Consumer Power Tool Plant, Mexicali, Mexico

Managed finance department for 1,000 person consumer power tool facility. Member of the site start-up team. Developed and implemented the management reporting structure and product costing system. Delivered an average of $10 million in implemented cost savings per year. Hired and trained the entire financial team.

Financial Manager 1990 to 1995

$230 million Power Tool Plant, Fayetteville, North Carolina

Directed the activities of all financial functions. Developed the management reporting system (Scorecard) after the plant reorganization. This new reporting system became a valuable tool in running the business as it brought central focus to all key measurement areas. Developed and implemented a cash management process that allowed the factory to be within 95% of their monthly cash needs for 12 consecutive months.

Accounting Manager 1986 to 1990

U.S. Accessory/Fastening Division , Hunt Valley, Maryland

Responsible for all aspects of the accounting department, including the supervision of personnel. Financial leader in the acquisition of a $5 million manufacturing facility and the closing of a $15 million manufacturing facility. Responsible for interfacing with corporate personnel on all financial, accounting and tax matters. Financial leader for the marketing team for fastening products. Provided financial support for the S,G&A departments

Senior Financial Analyst 1985 to 1986

U.S. Accessory/Fastening Division, Hunt Valley, Maryland

Key member of the U.S. Accessory/Fastening Division start-up team. Established the business general ledger system. Developed budgets and defined the management reporting system.

Grant Thornton

Supervisor for a national CPA firm 1979 to 1985

Washington, D.C.

Supervised audit engagements of various size audit teams, on profit, non profit, and publicly held corporations whose statements are submitted to the SEC. Provided business advisory services to clients by assisting management in coordinating and monitoring their business matters more effectively and efficiently.

Education: B.S., Accounting, University of Maryland, College Park, Maryland

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