DAVID N. BATEMAN

Mr. Bateman is a managing member with Rocky Mountain Advisory, LLC, and

has over twelve years of experience in public accounting. He has worked

primarily in litigation support and fraud investigations. He has also spent time

working with preferential payment analysis and in working with creditor

distributions. Mr. Bateman is a Certified Public Accountant, Accredited in

Business Valuation and is a Certified Fraud Examiner.

Employment History

March 2010 Rocky Mountain Advisory

to present Salt Lake City, Utah

Managing Member

November 1998 PricewaterhouseCoopers LLP

to March 2010 Salt Lake City, Utah

Manager, Dispute Analysis & Investigation

November 1995 First Security Bank, N.A.

to November 1998 Salt Lake City, Utah

Commercial Loan Workout Department

Education

University of Utah, Salt Lake City, Utah

Master of Professional Accountancy, 1999

University of Utah, Salt Lake City, Utah

BS Accounting, 1998

Professional Credentials

Certified Public Accountant/Accredited in Business Valuation Licensed in Utah

Certified in Financial Forensics

Certified Fraud Examiner

Professional Memberships

American Institute of Certified Public Accountants

Utah Association of Certified Public Accountants

American Society of Appraisers

Association of Certified Fraud Examiners

David N. Bateman, continued

Page 2

Description of Cases

Investigated numerous whistleblower claims at a national

Investigations

laboratory over the course of several months. Nature of claims

varied from contractor improprieties to expense report fraud.

Conducted over 20 interviews and drafted reports of findings in

each case. Also set up a database system for the laboratory to

track whistleblower claims.

Investigated and quantified an employee embezzlement scheme

in which more than $4,000,000 had been taken as kickbacks and

other inappropriate fees and an additional $10,000,000 lost due to

a breach of fiduciary duty. Prepared affidavit detailing the

mechanics of the scheme.

Investigated in coordination with client s internal audit, claims

made at a division of a non-public company. Interviewed

individuals including the CEO, CFO, and general counsel.

Prepared report summarizing all findings and recommendations

and assisted in presenting findings to management.

Assisted with an accounting analysis for a publicly traded

company to verify internal calculations of underaccruals in

preparation for filing the company s 10-K. Assisted in presenting

findings to the company s audit committee.

Assisted with investigation into vendor gratuity issues at a publicly

traded client.

Performed investigation into travel and entertainment

reimbursement improprieties at a publicly traded client.

Investigation uncovered duplicate payments for expenses and

systematic abuse of corporate policy by the Chairman of the

Board, CEO and CFO.

Led an investigation into embezzlement the controller of a hotel.

Uncovered thefts amounting to 10% of the company s annual

revenue.

Worked on three separate cases involving losses related to the

ATM industry. Traced the flow of funds in excess of

$400,000,000 to determine losses of approximately $4,000,000.

Assisted on investigations of embezzled funds totaling over

$1,000,000 for a mortgage company owned by a large regional

bank.

Assisted in the investigation of an intentional misstatement of

revenue by the CEO of a publicly traded company resulting in a

restatement of the company s 10-K and the dismissal of the CEO.

David N. Bateman, continued

Page 3

Assisted the SEC and a Receiver with a cash tracing investigation

related to an off-shore investment company.

Testified in a criminal tax matter as to the estimated taxable

Litigation

income of the defendants over a period of four years.

Testified in a civil matter regarding calculations of amounts due to

owners in a partnership dissolution.

Assisted in arbitrating a purchase price dispute by reviewing

position papers prepared by each party and performing

independent analysis to determine a final position.

Assisted with both an affirmative and defensive case regarding a

$15,000,000 construction delay claim.

Assisted in personal financial analysis relating to the defense of

two individuals accused of bribery.

Assisted in data analysis and report preparation for arbitration

relating to a dispute with claims totaling over $18,000,000

between partners in a joint venture.

Analyzed records of six interrelated real estate development

companies and verified the relationship of expenses incurred to

each development. Testified as to the treatment of certain funds

as capital contributions and in matters related to the value of the

business.

Acted as accountant to a receiver in tracing over $30,000,000 in

investor funds in an alleged Ponzi scheme.

Acted as accountant to a debtor-in-possession in a Chapter 11

Bankruptcy

bankruptcy case. Duties included assistance with first-day

motions, analysis of cash collateral, budgeting and forecasting,

and compliance with reporting requirements.

Assisted with distributions to unsecured creditors relating to the

bankruptcy of a chain of restaurants.

Assisted with claim analysis and distribution to all creditors of a

real estate investment company.

Acted as controller for twelve subsidiaries of a large, international

Other

mining company. Duties included preparing financial statements,

assembling information for the tax returns, and preparing other

reports relating to mine reclamation.

David N. Bateman, continued

Page 4

Conducted numerous audits of accounts receivable and inventory

being used as collateral by creditors of a large regional bank.

Managed a portfolio of over 200 loans as part of a public services

engagement. Duties included credit analysis, loan workouts and

coordination of legal remedies.

Additional Education

Mr. Bateman has over 120 hours of additional training in the areas of valuation and damage

analysis, over 100 hours of additional training in the area of bankruptcy and over 160 hours of

additional training in fraud investigation.

References

Available upon request

Contact David Bateman at:

Rocky Mountain Advisory

215 South State Street, Suite 550

Salt Lake City, UT 84111

801-***-**** (Direct Line)

801-***-**** (Cell)

801-***-**** (Fax)

abo8x9@r.postjobfree.com

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