Sales Accounting

Primary Skill Sets

. Financial Reporting: well versed in SEC, GAAP and internal financial

reporting (10-K, 10-Q, 8-K, Footnotes, MD&A, New Accounting

Pronouncements, Proxy Statement), Chairman of Disclosure Committee

. Budget and Planning: 17 years of experience in developing sales targets,

estimating costs, analyzing headcount and burden rates, estimating

corporate overhead and allocation to business units, and development of

balance sheet and cash flow models as well as periodic review against

actual performance.

. Technical Accounting Research: Over 10 years experience in reviewing

sales contracts and analyzing pertinent accounting literature (ASC, SAB,

FASB, etc) to determine the most appropriate method of revenue

recognition. Includes contracts for software and hardware recognition

(including multiple elements), construction and sale of space launch

vehicle and satellite, lease of transponders in satellites, construction

services (including completed contract and percent complete) as well as

development of internal procedures to eliminate subjective determination

of percent complete to objective analysis of cost over cost.

. Mergers and Acquisitions: significant experience in analysis of potential

targets and due diligence

. Internal Controls: 15+ years experience in Internal Audit and Sarbanes

Oxley

PROFESSIONAL EXPERIENCE

Dialogic Inc.-Director of Internal Audit (6/12 - Current)

Developed the Internal Audit function, including the creation of an

Internal Audit Charter in line with shareholder expectations, relevant

processes and procedures, and a risk-based audit plan consistent with the

organization's annual and strategic goals. Developed the Disclosure

Committee. Implemented SOX compliance program

Director of Financial Reporting (6/11-6/12)

Prepared all SEC reports for publicly held IT hardware/software

manufacturing company. Performed technical accounting research and prepared

position papers on revenue recognition and current accounting issues.

Developed and implemented Sarbanes-Oxley compliance program.

Consulting-Financial Reporting

. Pretium Packaging LLC (2/11 - 4/11) Prepared S-X compliant financial

statements for a privately held company preparing 144a public debt

filing.

. The Great Atlantic and Pacific Tea Company (9/10 - 10/10) Prepared and

filed form 10-Q

BCI Communications, Inc. - Director of Financial Reporting (06/07-8/10)

Prepared all SEC reports for publicly held Telecommunications construction

company. Performed technical accounting research and prepared position

papers on revenue recognition and acquisition issues. Developed internal

procedures to eliminate subjective determination of percent complete to

objective analysis of cost over cost. Developed and implemented Sarbanes-

Oxley compliance plan. Responsible for all budget reporting:

Consulting-Financial Reporting

. Sirius Radio Corp. (2/07 - 6/07) Spearheaded the preparation of 10-Q

and assisted in the preparation of S-1 for merger with XM Radio.

. PanAmSat (12/05 - 2/07) Reviewed sales contracts and technical

accounting literature to determine appropriate revenue recognition

methods and prepared white papers to support the company's position to

the independent accountants. Also reviewed for contingent liabilities

and assisted in preparation of 10-K and 10-Q

. Mars, Inc. (10/05 - 12/05) Developed internal control matrices and

procedures to review disbursements

. Cognizant Technical Solutions (9/05 - 10/05) Developed Accounting

Department Policies and Procedures Manual, Researched Company

capitalization to adjust capital accounts for conversion from Cost to

Equity consolidation for Peoplesoft conversion.

. Bristol Myers Squibb (10/04 - 8/05) SAP: Implementation of web-based

Time & Attendance system to integrate with SAP. Participated in SOX

testing phase for payroll.

. Barr Laboratories (8/04 - 9/04) Prepared 10K

JSC Holdings, LLC - Chief Financial Officer (02 - 04) Worked with owners

and division presidents to improve monthly closing cycle. Worked with banks

and other lenders to improve borrowing rates. Analyzed potential

acquisition targets to determine potential integration and to determine and

negotiate purchase price.

Greg Manning Auctions, Inc. - Controller / Chief Financial Officer (98 -

02) $114 million Internet Auction Company (Public)

. Day to day management of all accounting, financial, banking, human

resources and investor relations functions of the Company.

. Prepared all SEC reports (10-K, 10-Q, 8-K, Proxy Statements, all

footnotes and supporting schedules) and internal reporting functions,

including consolidation of 7 companies.

. Performed technical accounting research on revenue recognition issues to

support the Company's policies and practices on recognizing auction

revenue.

. Coordinated and supervised the acquisition and integration of $21

million Internet Auction Company and $60 million wholesale company.

. Implemented SBT general ledger package.

. Served as interim COO for 8 months.

. Served on Senior Management Committee, reporting directly to Board of

Directors.

. Supervised up to 80 employees.

. Accomplishments: Instituted improved accounting procedures, shortening

monthly closings, Spearheaded due diligence team on three acquisition

targets (two of which were successful), Reduced accounting headcount by

50% while improving timeliness, Developed reporting mechanisms which

eliminated staff turnover during a period of management turnover.

Imatec, Ltd. - Controller / Chief Financial Officer (97 - 98) Start-up

Imaging Technology Company (Public)

Ferrara Food Company, Inc. - Controller / Chief Financial Officer (92 - 96)

$40 million Wholesale Food Distributor and Manufacturer (Public)

Ambico, Inc. - VP Finance & Operations, Chief Financial Officer (90 - 92)

$25 million Wholesale Consumer Products Distributor and Manufacturer

(Private)

Toy Biz, Inc. - Controller (89 - 90) $25 million Toy Distributor and

Manufacturer (Subsidiary)

Alfin, Inc. - Controller (88 - 89) $20 million Cosmetics Distributor and

Manufacturer (Public)

Shiseido Cosmetics - Controller (86 - 88) $30 million Cosmetics Distributor

and Manufacturer (Subsidiary)

EDUCATION Wagner College

Masters in Business Administration, Management

. Bachelors in Science, Accounting

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