Accounting Sales

LAURENCE D. GEROWITZ, ESQ.

*** **** **** ****** #* New York, NY 10028 917-***-****

*********@*****.***

Three decades of problem-solving as a securities litigator with in-house

forensic accounting experience amplified by real-world executive experience

have led me to seek a role where I help can align a firm with the ongoing

regulatory reforms prompted by Dodd-Frank and, ultimately, International

Financial Reporting Standards to best serve a new generation of injured

investors and consumers. I am thoroughly expert in e-discovery law and

document review platforms and have managed document review teams.

1998-2011: ATTORNEY

1/2009-1/2010: ABBEY, SPANIER RODD & ABRAMS, LLP

. Full-time associate tasked with business- and case-development

responsibilities

. Performed daily investigation (via Bloomberg terminal and industry-

standard websites) to identify and analyze potential new securities

fraud, consumer fraud and merger (unfair process/unfair price)

cases

. Drafted class action securities and consumer fraud complaints and

memoranda of law

. Integral member of team charged with complete refresh of the firm's

website; interfaced with web designers; drafted Google algorithm-

compliant search terms and managed rewrite of Frequently Asked

Questions, Practice Areas and Informational links

. Second chaired and took (limited scope) depositions

. Applied forensic accounting expertise to review of electronic

documents produced by third party accountants in major security

action for evidence of violations of GAAP and GAAS. Identified the

identical documents as had the testifying forensic accounting

expert, the acknowledged industry leader

. Thoroughly experienced with e-discovery document review platforms,

both web-based and server based, including, but not limited to,

Relativity, Summation, Concordance, Attenex, Ringtail and LiveNote

3/2011-5/2011

Contract attorney at Deloitte Consulting reviewing documents pursuant

to Anti-Money Laundering/OFAC regulatory inquiries for multi-national

investment banks

5/2011-8/2011

Contract attorney at Labaton Sucharow; worked on multiple cases

reviewing and analyzing offering, underwriting and due diligence documents

from multi-national financial institutions, CDO, RMBS, CMBS, SIV and other

exotic asset-backed/securitized derivative hedge funds and securities.

Reviewed documents on Concordance, Servient and LextraNet.

1/2010-11/2010

Contract attorney at Sullivan & Cromwell representing pre-eminent

investment bank in its defense against multiple regulatory inquiries by

Federal Agencies and State Attorneys General regarding compliance with

"short"sales within its proprietary trading operations

Contract attorney at the Equal Employment Opportunity Commission (the

"EEOC") representing female employees at a pre-eminent media conglomerate

alleging a pattern of practice of gender discrimination against new mothers

returning to work in pre-trial motion practice

1998-2009: CONTRACT ATTORNEY; SOLO PRACTITIONER

(MULTIPLE PLAINTIFFS' CLASS ACTION FIRMS)

. During the Sears Securities Litigation, which resulted in the

second largest settlement ever reached in which the defendant

corporation had not restated its earnings, I began to develop my

forensic accounting expertise. I wrote accounting-based materials

for settlement proposals and accompanied the senior partner to San

Francisco to restrategize and rewrite the testifying forensic

accounting expert's Expert Report. Managed multi-firm document-

review/deposition prep team (securities/ERISA cases)

. During the JDSU securities class action, I devised and implemented

a previously unpursued methodology targeted to identify defendant's

material misconduct using forensic accounting metrics. I theorized

that inventory data would spike within months of a takeover of the

corporation's competitor if my theory was viable; an extensive

search of the discovery materials produced a bar graph showing a

gargantuan inventory surge at exactly the forecast moment. During

the litigation, that document became known as the "Hundred Million

Dollar Document"

. During the JDSU case, I conducted teleconferenced training sessions

and managed targeted document review for remote attorney teams in

Minneapolis, Minnesota and managed "Hot Documents" review teama

. During the Sears case, leveraging expertise from my prior executive

data processing executive career, I identified deposition testimony

in a major securities class action indicating that documents

produced from defendant corporation, being redundantly collected

from BOTH the corporation's shared computer drive AND the

individual component personnel whose documents were routed TO that

shared drive, did not require multiple review. Four hundred boxes

of documents (300 average documents per box) were identified as

being within the scope of the redundancy, saving at least a month

of attorney review and hundreds of thousands of dollars which would

have come from the proceeds awarded to injured consumers. This

expertise is directly applicable to any e-discovery (under Federal

Rule of Civil Procedure 26) issue or engagement

. Working on the Comverse Securities Litigation, I identified a

subsection of Generally Accepted Accounting Principles governing

the defendant's revenue recognition practices concerning its

integrated hardware/software sales, strategized and managed a

document review team and researched and wrote the working

memorandum on the subject (based on both the accounting rules and

the electronic discovery materials)

. Represented clients in various tort actions: slip and fall in

restaurant: settled; workplace injury: $43,000 settlement;

negotiated deletion of onerous non-complete clauses in dissolution

of partnership; preemptively cited to tortious interference with

business to preclude breach of agreement for sale of corporation

. Working on a consultancy basis, I devised and implemented an

innovative dispute resolution/collections process that broke an

accounts past-due impasse at a Suffolk County, New York podiatric

technology company and its debtor/podiatrists. My plan highlighted

past and future business successes to reframe confrontation back to

cooperation, resulting in the rapid remittance of thousands of

dollars

. Representing a New York City industrial design firm, I identified

onerous terms in the contract offered my client by the New York

Botanical Garden which would have subjected my client to hundreds

of thousands of dollars in uncaused liability and negotiated with

opposing counsel to break the Garden's precedent and sign an

outside-drafted contract

. Represented my Co-Op Board at various New York City Department of

Finance hearings pursuant to reducing the Co-Op's tax burden.

Conducted innovative review as to what constituted "similar

neighborhood properties"

2006-2008: FORENSIC ACCOUNTING

MARKS PANETH & SHRON LLP: LITIGATION SPECIALIST

. Applying and extending my forensic accounting knowledge, I served

as a Litigation Specialist at this prominent public accounting

firm, providing legal and litigation expertise in the preparation

of expert witness reports and deposition testimony for the firm's

Managing Director, Robert Berliner, who answers all concerns about

my lack of a CPA by stating "Larry is a fast learner"

. Applying GAAP, GAAS and FASB standards to the evidentiary value of

discovery materials such as e-mails, defendant's publicly filed

financial statements and deposition transcripts. My work was an

integral component in the production of Marks Paneth's production

of expert witness reports and deposition testimony

. I solved a logical crisis stymieing Mr. Berliner's response to a

defendant's Expert rebuttal opinion. The defense expert had

substantially premised his attack on Mr. Berliner's opinion on the

rhetorical device of asserting that the absence of Mr. Berliner's

opinion on any issue in the case SHOULD be taken by the Federal

Court to mean that the plaintiff had conceded that issue. Mr.

Berliner intuitively knew that to be fallacious reasoning but could

not codify it for the Court. I codified the doctrine that "the

failure to make an Affirmative Statement in an Expert Report is NOT

the making of the Affirmative Statement's Contrapositive"

. Conducting a thorough review of extensive discovery materials and

deposition transcripts in a case against Bear Stearns for having

issued a Fairness Opinion and defending a subsequent action

alleging of securities fraud by claiming to have relied upon the

opinion of third party auditors Ernst & Young, I identified that

Ernst & Young refused at all times to reduce its opinions to

writing, rendering Bears Stearns' written Fairness Opinion a

violation of my "Reasonable Investment Banker" doctrine

EXECUTIVE

1974-1998: VOLT INFORMATION SCIENCES

1982-1998 DEPARTMENT HEAD

. Responsible for both data entry and ad composition of all Yellow

Page ads in New York State directories

. Responsible for electronic pagination of all directories

. Tasked with managing both production and development systems and

supervised Acceptance Test Procedure testing for systems in

development for new clients (often involving travel to Company's

software personnel in Blue Bell, PA

. Interviewed, hired, trained and managed an ongoing average staff of

40 plus, inclusive of the years 1993-1997 when I attended law

school at night

. Designed and implemented the training regimen for the inaugural

Yellow Pages in Montevideo, Uruguay in 1985. Working with bilingual

staff, I met my deadline, even though my data entry and ad

composition terminals were severely delayed in Customs,

necessitating a thorough reconceptualizing of the training from

hands-on to hard-copy manual based

1974-1981

. Began as a proofreader in the New York City office of Volt

Information Sciences ("VOL": NYSE), a Fortune 1000 automated data

processing and directory publishing technology firm

. Promoted to Lead (quasi-management position; second in command to

Department Head) in 1977

. Taught myself to operate Compugraphics Typesetting Compositor

installed near my department by overhearing training session

(conducted at excessively high decibel level). When designated

employee of composition department could not operate the system in

a production environment, I volunteered to assume those additional

responsibilities

. Transferred to Ad Composition (Input) Department. Promoted to Lead

by 1979

. Devised and implemented production methodologies for Coupon

Sections, Front Pages and Pages of Interest in scores of New York

State Yellow Page directories

. Promoted to Department Head of Input 1982

EDUCATION

BROOKLYN COLLEGE: Bachelor of Fine Arts (Creative Writing) 1971

TOURO LAW SCHOOL: JD 1997

. Award for Outstanding Academic Performance in Gender

Discrimination Law

. Internship at New York Legal Aid Society

BAR ADMISSIONS

New York State (1998)

Northern District of Illinois (2005)

Eastern District of New York (2009)

Southern District of New York (2009)

ADDITIONAL INFORMATION

. Head Team Basketball Coach Manhattan Special Olympics

. Received special plaque at New York Special Olympics Basketball

Tournament in 2009

. Fitness enthusiast: daily health club workout

. Cited for both Feature Writing and Regular Column by the

Associated College Press 1970-71

. Taught literature seminar at Brooklyn College's Experimental

College in 1972

. Published non-fiction since 1972

. Currently working on a children's book (a fable using animal

characters to tell the story of a child's discovery of the

safety net, real and emotional, erected around him by his family

and learning to grow beyond it), with my wife as illustrator

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