Letter

Attached please find my Expanded Resume, which sets-out my extensive background and experience in accounting, finance, tax, budgeting, strategic planning, internal controls, reporting and management. Specifically:

(1) I've been a CFO for 1 1 years for both large and small, public and private, troubled and stable companies.

(2) I've taken two start-ups public in less than three years each.

(3) I've grown annual revenues from $19 million to $40 million, and from $130 million to $360 million.

(4) I've renegotiated debt instruments that theoretically could not be renegotiated.

(5) I've raised capital from private investors, banks, lessors and the public.

(6) I've right-sized businesses to more closely match revenues.

(7) I've reduced expenses and work forces, when appropriate.

(8) I've sold assets and bought assets, as necessary.

(9) I've refocused companies to concentrate exclusively on free cash flow.

(10) I've acquired 283 businesses in 17 years, directing the sourcing, valuation, pricing, negotiation, due diligence, closing and integration.

I've also been a CPA with Price Waterhouse-Philadelphia for 1 1 years, most recently as Senior Audit Manager, so my basic training in all aspects of accounting, finance, internal controls, reporting, and management of large and small teams of professionals, is well grounded.

If you are looking for a seasoned finance professional, who has extensive accounting, financial and management experience, and unlimited energy and drive, I think my

background is without equal. I think I can add value to your business.

I am available immediately, and can supply well known local references, with a history of success, to support my character and background.

I can be reached at 610-***-**** or rmoorel ad3bc5@r.postjobfree.com. My cell is 610-***-****.

Robert F. Moore, CPA

ROBERT F. MOORE, CPA

1709 Sherwood Circle

Villanova, Pa. 19085

PROFESSIONAL ACCOMPLISHMENTS:

Consultant/CFO - 1987 to present.

Email: ad3bc5@r.postjobfree.com

Phone: 610-***-****

Personally valued, priced, negotiated, due diligenced and closed 177 acquisitions for 9 clients, ranging from $24 million purchase price to under $1 million; from company revenues of $30 million to under $1 million; with a total staff as high as 6 professionals.

Prepared initial strategic business and financial plans for 4 start-ups -2 resulting in IPO's in less than 3 years.

Appointed acting CFO of 2 start-ups, totaling 4 years. Transitioned both to an IPO.

Twice headed-up tumaround activities for underperforming acquisitions (reduced head count, cut expenses, closed branch, stopped taking bad business, etc.).

Prepared unique Purchase Accounting for substantially all acquisitions.

Prepared annual Federal, State and Local tax returns.

Directed/Coordinated the activities of outside lawyers, investment bankers, auditors and valuation consultants in connection with acquisitions, audits and IPO's.

Started a Staff Leasing business; raised $400,000, sold it in 3 years.

CFO Of Foster Medical -1983 to 1987

Hired at the direction of the Audit Committee to bring stability to the accounting function of this Public Company.

Started as CFO of a $19 million Division. Progressed to CFO of entire $360 million Parent Company, in 4 years.

Personally valued, priced, negotiated, due diligenced, closed and integrated 106 acquisitions in 4 years.

Developed annual, quarterly and monthly budgets; filed annual and quarterly reports, 10-K, and 10-Q.

CFO when sold to Avon Products at 50 times trailing earnings. Went through due diligence reviews by Merrill Lynch and KPMG, with no audit adjustments, and full purchase price intact.

Controller/CFO- Altair Airlines — A Troubled, $60 million Regional Airline - 1981 to 1983

•

Redirected all management attention to a 2 year, single—focus cash flow company crisis.

Rolled over $12 million of debt, twice.

Leased 3 DC-9 jets from Air Canada; sold 2 to National.

Initiated voluntary wage reduction program (3 unions and all non-union).

Raised $1.4 million by selling Landing Rights to United Airlines. Given supervision of Purchasing Department, to control costs.

Senior Audit Manager - Price Waterhouse - 1970 to 1981

I I year career .lncreasing responsibility for performing, directing and managing financial statement and internal control audits of large and small, private and public clients in manufacturing ( steel, valves), financial services (Vanguard Funds) and public utility industry (American Water Works) .

• Directed an intense 2 year fraud investigation, with a staff of 40 to 45 from time to time, ordered by a Creditors'

Committee and Federal Court, of one of the largest bankruptcies in Philadelphia history (Food Fair Stores).

• Led the Philadelphia Office, 2 years in a row, in chargeable hours, as a manager. Awarded a bonus both years (rare for salaried staff).

Personal and Educational Background:

B.S. Accounting— 1966- LaSalle University, Phila, Pa. (full scholarship). Sports Hall Of Fame Certified Public Accountant - Pennsylvania— 1969, Passed I st time.( only 6% do)

Detail Oriented. History of working long hours.

Marathon Runner. Completed 12 in past 15 years.

Masters Swimmer. ( College Division All-American, NCAA champion, 1964 Olympic trials)

Honorable Discharge - Army ( Sergeant)

DURATION OF CFO ROLES

Name Of Company

Altair Airlines Inc.

Foster Medical Corp. (Home Care Division)

Foster Medical Corp. (Entire Corporation)

Orthopedic Services, Inc. NovaCare Employee Services

Profit Point. Inc.

# Of

Years

2

1

2

21/2

2

11

Annual Revenues

$60 million

$19 million to $40 million

$130 million to $360 million

$0 to $33 million

$0 to $296 million

$ 14 million

REPORTING RELATIONSHIPS ORGANIZATIONS AS CFO

Functions Reporting Tp

Company

Altair Airlines. Inc.

FO}ter Medical Corp. (Home Care Division)

Foster Medical Corp.

(Entire Corporation)

Orthopedic Services. Inc.

Employee Services Inc. profit Poin!-lnc;

Annual

Revenues

$60 million

$19 million

$360 million

$33 million

$296 million

$14 Million

Emplovees

Controller

Purchasing Director Revenue Acctg. Mgr. IT Manager Rates & Regs.

Finance Director

Controller

Controllers (2)

Tax Manager

Asst. Treasurer Acquisition Mgr.

Controller

Asst. Controller

Dept.

6 5 10 7

3

82 8 4

2

Regional Controllers(3) 22

26

Regional Controllers (4) 2

Controller

5

TYPES OF BUSINESSES ACOUIRED

Name Of Acquirer

Foster Medical Corp

Ortho edic Services Inc.

The Pet Practice & VetCor Professional Practice RehabClinics.lnc.

Great Expectations International, Inc.

NovaCare Employee Services. Inc.

NovaCare Inc.

Hearing Health Services, Inc.

Rehab Systems. Inc.

Profit Point Inc.

10

# Of

Acquisitions

80 24

2 106

52

50 47 13

8

3 2

1

283

Type of Businesses Acquired

Durable Medical Equipment (DME)

Respiratory Therapy (RT) Infusion Therapy

Orthotics & Prosthetics Patient Care facilities

Veterinary Hospitals & Clinics

Outpatient Physical Therapy &

Work Hardening Clinics

Dating Businesses & Social Events Companies

Professional Employer Organization

Inpatient (Nursing Homes), Physical, Occupational & Speech Therapy

Patient Care Facilities

Outpatient Physical Therapy Clinics For Rehab Hospitals

Cre

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