Company Management

ALAN J. KOLOD

**** ******** ****, ********* *****, MI 48309 Home: 248-***-****

E-mail: *******@*****.***, ******@*********.*** Mobile: 248-***-****

PROFILE

INTERNATIONAL FINANCE EXECUTIVE with expertise in establishing financial

infrastructures used to improve operating results and springboard rapid

growth. Trilingual (French and Spanish) international executive with

hands-on pan-European and Latin American experience. MBA and Certified

Public Accountant (CPA).

AREAS OF EXPERTISE

International Finance Leadership Budgeting, Forecasting, Cost

Multi-Site Profitability Management Control

Corporate Strategic Planning Establishment of Finance

Financial Reporting/Global Infrastructures

Consolidations MRP / ERP Installations

US GAAP and IFRS Employee Benefit Programs/ Health

Conversion of local country GAAP to Plans

US GAAP presentations Proven Problem Solver and

Internal Control Systems Financial Troubleshooter

Free Trade Zone - Costa Rica

Bank Negotiations

PROFESSIONAL EXPERIENCE

ROYAL PET, LLC. - Farmington Hills, Michigan

Controller 2009 - 2010

Controller for this specialty retail operation and largest franchisee of

the Pet Supplies "Plus" system with 65 stores and approximately $150

million in revenues in multiple states. Recruited to professionalize the

accounting, finance and administrative functions of this company in

anticipation for a financial transaction (Sold to private equity group in

October 2010).

. Raised credibility/utility of the company's accounting and finance

function; upgraded staff and systems, and instituted financial

controls. Migrated Sage's Platinum product to MAS 200.

. Instituted financial reporting and cost controls impacting operating

results positioning the company for future M&A transactions.

. Re-negotiated an $8.0 million line of credit facility. Established

solid banking relationship with Comerica Bank.

. Corrected deficiencies in the company's retirement plan.

. Directed the favorable resolution of various federal, state and local

tax issues.

. Reduced outside audit professional fees by 50% after first year.

VIA INFORMATION TOOLS, INC. - Troy, Michigan

Vice President and Chief Financial Officer 2002 - 2008

Started as the interim CFO for this technology company focused on

developing software products in the manufacturing executions systems

space and in IT services subcontracted to HP. At that time, the company

was generating annual revenues of $12 million and then doubled in size

within two years. Assumed newly created role as CFO after three months

and began building a team of nine professionals in finance, accounting,

human resources, IT, and purchasing.

Business partner and advisor to the company's CEO/founder on strategic

matters, and ongoing business management and finance issues both

domestically and internationally.

Served as a key player who spearheaded and negotiated the sale of the

company's IT services business unit during 2005/2006.

ALAN J. KOLOD Page 2

Additional Contributions (VIA Information Tools, Inc.):

. Raised credibility/utility of the company's accounting and finance

function; upgraded staff and systems, and instituted financial

controls. Instituted Statement of Position (SOP) 97-2, Software

Revenue Recognition.

. Instituted financial reporting and cost controls impacting operating

results, turning around an operating loss during 2002 to operating

profits in 2003 and beyond.

. Negotiated a $2.5 million line of credit facility and a separate fixed-

term financing arrangement. Established excellent banking

relationships with ABN Amro-LaSalle Bank, currently Bank of America,

and The Private Bank.

. Created a comprehensive management reporting model used to monitor and

manage the company's ongoing business.

. Directed all financial aspects of the company's international

subsidiaries in Europe and Central America. Investigated and

established the company's first near shore operation within the Free

Trade Zone laws in Costa Rica.

. Directed the favorable resolution of various federal, state and local

tax issues.

WORLD ONLINE INTERNATIONAL - Rotterdam, Netherlands 1999 - 2001

Director of Finance

Assisted with the company's E2 billion IPO, installed management

controls, integrated acquisitions, and to assured financial reporting

compliance with US GAAP. Served as the company's US GAAP expert.

Assumed the role of Finance Director for this pan-European Internet

Service Provider (ISP) with operating units in 16 countries and with over

2 million active subscribers. Charged with improving the quality of

information throughout the company's operations, and for troubleshooting

and resolving various financial management issues throughout the

company's subsidiary operations. Expatriate in Europe.

Additional Contributions:

. Assumed role as interim financial officer for the company's German

operations. Coordinated all year-end financial reporting, sub-

consolidation and various tax planning matters meeting all previously

unreachable reporting deadlines.

. Assisted with compiling and drafting the corporate consolidated

financial statements included in the company's prospectus, and

interfacing with the independent accountants.

. Provided input as one of three members of the Company's finance

committee charged with the responsibility of establishing and

implementing corporate policies and procedures.

. Conducted ongoing liaison work with the subsidiaries monitoring

operating results.

. Taught revenue recognition principles under SEC Staff Accounting

Bulletin No. 101, and International Accounting Standards topics at

semi-annual meeting of subsidiary finance directors.

FUTURE MEDICAL SYSTEMS, S.A. - Geneva, Switzerland 1997 - 1999

Vice President of Finance

CFO and corporate controller for this international niche developer of

medical equipment with locations in Switzerland, France, Sweden, Italy,

The Netherlands and the United States. Responsible primarily for

positioning the company for a potential IPO in the United States.

Significant hands-on work in Europe.

. Developed, implemented and managed a comprehensive international

financial reporting system that included budgeting, forecasting and

periodic performance reviews.

. Prepared worldwide financial reporting. Extensive work with complex

multi-currency consolidations converting local generally accepted

accounting principles into US GAAP. Prepared 10-K and 10-Q reports as

if the company were publicly traded.

. Took a lead role in establishing the company's Dutch holding company.

ALAN J.

KOLOD________________________________________________________________Page

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THE SINE COMPANIES, INC. - Mount Clemens, Michigan 1988 - 1997

Vice President of Finance & Controller

Directed all aspects of financial management, information systems,

employee benefits and risk management for this manufacturer of heavy duty

connector products and value-added cable assemblies.

Provided strategic and operational financial management during the growth

period from $9 million in annual sales with operating losses, to $40

million in annual sales and generating significant profits. Key member of

a senior management team that negotiated the sale of the company in 1996.

. Established the company's strategic planning process and served as the

annual planning session facilitator for six years.

. Financed the company's growth entirely with a combination of improved

internal cash flow and increased bank-borrowing limits at improved

interest rates. Built solid banking relations.

. Installed two separate ERP systems (ASK and Visibility).

. Led a team that designed award-winning employee benefit programs

including a 401(k) plan, group health insurance (with flexible spending),

and a corporate wellness program.

Prior

ARTHUR ANDERSEN LLP - Detroit and Ann Arbor, Michigan Audit Manager

GENERAL MOTORS CORPORATION -Ypsilanti, Michigan Cost

Accountant/Supervisor of General Accounting

EDUCATION AND PROFESSIONAL CERTIFICATIONS

Executive MBA, Michigan State University, East Lansing, Michigan

MS, Taxation, Walsh College, Troy, Michigan

BBA, Accounting, Eastern Michigan University, Ypsilanti, Michigan

Certificate in Foreign Language Study, University of Detroit, Detroit,

Michigan

CPA (Active Status), State of Michigan

Recent Continuing Professional Education study-

. Certificate of Educational Achievement-International Financial Reporting

Standards (IFRS)-American Institute of Certified Public Accountants

. Intermediate Spanish Language-Sol xico, Quintana Roo, M xico

. Sarbanes-Oxley Section 404-Assessing the Effectiveness of Internal

Control

. Quarterly Standards Updates

AFFILIATIONS

American Institute of Certified Public Accountants, Member

LANGUAGE SKILLS

French - Professional work experience in France and Switzerland and

academic coursework. Intermediate to advanced level conversation and

reading skills; Intermediate writing skills.

Spanish - Professional work experience in Costa Rica and academic

coursework. Intermediate level conversation, reading and writing skills.

Completed several university level classes, individualized tutoring

sessions and two separate intensive courses on-site in Mexico.

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