Sales Manager

THEODORE J. LETTELLEIR, JR.

*** ******** ***** *****

Camarillo, CA 93010-7482

Home 805-***-****

Mobile 805-***-****

Email: abncn3@r.postjobfree.com

EXPERIENCE:

CBS CORPORATION, INC. - Santa Monica, CA

Consultant - CBS Television Distribution Finance

02/09 - Present

Hired to perform selected duties of the Director of Finance while she and

other members of the department focus their efforts on a major software

conversion project. Responsibilities include journal entry review,

revenue, present value, deferred income and foreign exchange analysis,

accounts receivable and aging analysis, various account reconciliations and

special management reporting as requested.

SOFTWARE MANAGEMENT CONSULTANTS, INC. - Glendale, CA

Consultant - The Disney Stores 06/08 - 07/08

Short-term consulting engagement to assist with the re-integration of the

North American Disney Stores from The Children's Place to Disney Consumer

Products (DCP). Duties included defining Data Warehouse user requirements

for Global Sourcing, Merchandising Hardlines & Softlines, Store Operations

Finance, Planning & Allocations, and Accounting. Performed a gap analysis

to identify any unsatisfied user requirements created by the planned

integration of the new domestic ERP systems into the two existing DCP data

warehouses.

KFS, INC. - Los Angeles, CA

Business Operations & Planning - Home Entertainment 05/05 -

05/08

The Home Entertainment Division of KFS, Inc. specializes in delivering new

release and catalog DVD product from the major motion picture studios to

Wal-Mart, Sam's Club, Best Buy, Circuit City, and Costco. These shipments

of DVD product equate to millions of units which must arrive at each

retailer location on the same date for simultaneous release nationwide.

Duties include shipment routings, Proof of Delivery reporting, EDI file

preparation, and Management Reporting. Report to the Vice President of

Sales.

Accomplishments:

Streamlined routing methodology to reduce preparation time from two days to

less than three hours.

Created database relating retail locations to the transportation company's

delivering terminals resulting in significant cost savings.

PARAMOUNT PICTURES CORPORATION - Los Angeles, CA

Consultant 12/02 - 05/05

Assisted in SAP conversion from JD Edwards legacy system for Paramount Home

Entertainment. Responsible for converting over 10,000 bill of materials,

and all raw material verification. Reported to the Executive Director of

Operations. Joined PHE Finance in December 2003, where duties included

monthly financial reporting and G/L reconciliation. Report to the Vice

President of Finance.

GALLUP & STRIBLING ORCHIDS, INC.

Controller 08/01 - 08/02

Originally hired as consultant to manage the 2002 Wal-Mart Easter and

Mother's Day orders, and implement a CRM software package. Upon successful

completion of these two assignments, I was hired as Controller in January

2002. Gallup & Stribling is the largest grower of cymbidium orchids in the

U.S., and ranked 38th in size by Greenhouse Grower (May 2001). Duties

include accounting supervision and financial statement preparation, budgets

and financial analysis, insurance and risk management, and human resource

management. Reported to the General Manager and majority shareholder.

Accomplishments:

Implemented multi-user Peachtree Complete software (G/L A/P & Budgeting)

Implemented POS system in our onsite retail Visitor Center

Developed profitability metrics, improved cash flow and management

reporting.

NIKE, INC. - Beaverton, OR

Financial Manager - Global Apparel 11/00 - 06/01

This was an 8-month consulting assignment. Responsible for preparing the

division's $29.5 million SG&A forecast. In October 2000, the CFO requested

a $2.3 million reduction from the division to assist Nike in achieving EPS

targets for the fiscal year ending in May 2001. The division consists of 32

departments and 420 people. Forecasts are prepared monthly and look

forward eight quarters. Reported to the Director of Global Strategic

Planning.

Accomplishments:

Within the first 30 days of initial hire, identified $1.3 million of wage

related surplus and $600K of non-wage related surplus that could be

eliminated without affecting operations. Actual FY01 SG&A spend totaled

$27.6 million.

Prepared departmental reports and consulted with group directors to

determine the timing and extent of the reductions.

Developed procedures to streamline the monthly forecasting and reporting

process.

Produced all financial and demographic information for the divisional

monthly scorecard.

MINESHARE, INC. - Santa Monica, CA

Director of Professional Services 01/99- 10/99

Responsible for managing and developing the consulting, customer service,

and training departments for a business intelligence software company

founded in 1997. MineShare's 1998 revenue exceeded $3 million and had

projected 1999 revenue of $10 million. Managed nine professionals.

Reported to the Vice President of Sales.

Accomplishments:

Increased Professional Services monthly revenue from $90K in 1/99 to over

$200K in 10/99 without increasing headcount.

Directed six Proof-of-Concept (POC) at existing and potential client sites

resulting in five sales.

Negotiated two long-term consulting engagements with a major west coast

bank and a major east coast brokerage firm.

Negotiated partnership agreement with a major outsourcing company.

Developed and implemented escalation procedures to record, track, and fix

software problems.

Chairman of the Customer Satisfaction Task Force and member of the

Operating Committee.

SEAGRAM COMPANY LTD. - Burbank, CA 01/95 - 01/99

Management and Systems Consultant - Universal Studios Consumer Products

Contracted to address a specific strategic goal of USCP: How to grow annual

revenues to break the $100 million dollar barrier, while minimizing

increases in divisional overhead expense. My experience in licensing,

system administration, and financial operations provided the basis for many

executive decisions at USCP. Reported to the Executive Vice

President/CFO.

Accomplishments:

16. Developed business plan to expand worldwide licensing operations.

Performed detailed system analysis and directed audit for all licenses from

7/1/94 through 6/30/95.

Evaluated three software systems for intellectual property licensing

capabilities.

19. Negotiated agency agreement with software developer for exclusive

rights for west coast licensing companies.

Negotiated sale of licensing system with USCP, and implemented system in

less than four months.

Recovered over $5.5 million in unpaid royalties in 1997.

22. Developed plans to decentralize contract administration and cash

application procedures worldwide for USCP.

TIME WARNER, INC. - Burbank, CA 12/90- 12/94

Director of Financial Planning - Warner Bros. Consumer Products

Responsible for the worldwide financial plan, implementing financial and

operating policies, and providing Sales and Marketing with accurate and

timely information. Managed eleven professionals including seven

international financial controllers. Reported to the Vice President of

Planning & Operations.

Accomplishments:

23. Developed business plans for mass market licensing strategy,

interactive entertainment and worldwide publishing ventures resulting in

increasing annual gross revenue from $104 million in 1990 to $173 million

in 1994.

24. Designed and implemented the financial planning and reporting system,

installed in each affiliate office worldwide, in less than seven months

from initial design.

Performed financial due diligence for probable acquisition of a major

licensing competitor.

Responsible for worldwide annual capital expense budget.

Analyzed marketing campaign ROI's, resulting in annual savings of $2

million in 1994.

Implemented procedures to reduce overall preparation time of license

agreements by three weeks.

Prepare and present financial proposals and analyses for all divisional

business ventures.

Chair bi-quarterly sales performance meetings with account executives to

review actual versus plan.

MGM/UA TELECOMMUNICATIONS, INC. - Los Angeles, CA

01/88 - 12/90

Vice President of Finance and Credit - Home Video

Controlled all financial planning, collection, and MIS activities.

Initially hired as Manager of Sales Administration, promoted to Director of

Finance 09/89 and to Vice President 05/90. Directly supervised seven

professionals. Reported to the Sr. Vice President of Finance &

Administration.

Accomplishments:

31. Managed the divisional operating budget.

Risk management of accounts receivable exceeding $85 million with less than

1% over 90 days.

33. Analyzed effectiveness of existing co-op advertising, returns, and

defective returns policies. Recommendations resulted in substantial

savings for the division.

Reviewed sales programs to ensure bottom line profitability.

35. Researched upgrading existing hardware and software resulting in

recommendation and implementation of a new mid-range Home Video System.

PARAMOUNT PICTURES CORPORATION - Los Angeles, CA 02/86- 01/88

Manager of Financial Systems - Video Distribution

36. Analyzed pricing and discount strategies for all rental and sell-

through sales campaigns.

Maintained and enhanced the operation of the video distribution system.

Designed on-line bookings/sales/promotion reporting system.

Designed the budgeting and prebook tracking systems.

SECURITY PACIFIC NATIONAL BANK - Los Angeles, CA

Assistant Vice President - Real Estate Business 08/85- 02/86

40. Prepared profitability analysis for expanding the Loan Office Network.

Prepared the pre-plan and plan forecasts.

Assisted in preparation of 1986 Business Plan.

Developed and implemented the Real Estate Business Lotus Planning System.

Financial Manager - California Banking Office System 01/85- 08/85

44. Acted as liaison with major application systems to assure proper

implementation of service requests.

Coordinated line usage of the Interactive Planning System.

Tracked performance of all special asset loans.

Assistant Vice President - Financial Information Management 11/82- 01/85

47. Developed, maintained and supported over 225 balance sheet, income

statement, and statistical programs used to measure performance at all

reporting levels of the bank.

48. Developed and coordinated PC upload procedures to capture miscellaneous

expenses not tracked by the major application systems.

FEDERAL DEPOSIT INSURANCE CORPORATION - Washington, D.C.

Bank Examiner - Division of Bank Supervision 06/78- 11/82

49. Examined 47 banks with assets from $16 million to $2.5 billion

50. Investigated $10 million loan fraud and $100K check kiting scheme.

Verified and analyzed bank records and accounts.

Prepared various financial schedules to present to bank management.

53. Counseled bankers on interpretations of federal regulations.

Research Analyst - Economic Analysis Division 06/77- 01/78

54. Conducted the Summary of Deposits Survey for all mutual savings banks

to evaluate nationwide deposit activity.

EDUCATION: Northeastern University - Boston, MA

Bachelor of Science in Business Administration,

Finance - 1981

COMPUTER SKILLS: AS/400, VM/CMS, SAP, JD Edwards, McCormack Dodge, Windows

XP, Excel, Word,

PowerPoint, Access, Project, Visio,

Lotus123, Lotus Notes, Holos, Hyperion Enterprise/Pillar

REFERENCES: Available upon request.

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