THE PARTNERS OF ROTENBERG & CO, LLP

Nicholas R. Bottini

Mr. Bottini has specialized experience with mergers and acquisitions, audits of public companies, and registration of securities with the U.S. Securities and Exchange Commission. He works extensively with entrepreneurs of privately held companies in the United States , Canada , and China in preparing for the initial registration of securities, private placement stock offerings, stock option contracts, and executive compensation agreements.

Thomas F. Englert

Mr. Englert possesses extensive experience in financial and internal control system analysis and design. His auditing experience spans many industries including manufacturing, construction, health care, and retail.

William J. Friedman

Mr. Friedman is responsible for establishing the firm’s auditing and accounting policies and procedures and oversees the conduct of all audit engagements. He has extensive experience in industries that include residential health care facilities, home health care agencies, health maintenance organizations, as well as the U.S. Securities and Exchange Commission.

John A. Gillette, Jr.

Mr. Gillette specializes in serving the Tax and Management Advisory needs of privately held corporations, partnerships, and limited liability companies. He works closely with businesses needing plant expansions, equipment acquisitions and debt restructuring. He also has a great deal of experience with financially troubled companies and has become a turnaround work-out specialist.

Ralph O. Hinchliffe

Mr. Hinchliffe is the partner primarily responsible for the firm’s not for profit organization audits. This includes working with unions and their benefit plans, charitable organizations, and other 501(c) organizations.

Mark D. Jacob

Mr. Jacob is the partner in charge of tax services at Rotenberg & Co., llp . With over 20 years of experience in public accounting and professional financial services, including 15 years at a leading international public accounting firm, he possesses a wealth of expertise in the areas of corporate, non-profit, and individual taxation.

Robert P. Nasso

Mr. Nasso’s primary responsibility is to manage the audit and cost report functions for most of the health care engagements of the firm. His background and experience provide him with knowledge in all facets of health care delivery systems including nursing facilities, managed care organizations, home health care agencies, adult care facilities, health centers, and primary and specialty care providers.

Rocco N. Platino

Mr. Platino has extensive experience working with closely held companies which require detailed planning for current and future operations. He has a blend of tax, audit and management knowledge and has worked extensively with construction companies and is involved heavily in the health care industry.

Norman C. Rice

Mr. Rice has 30 years experience serving the accounting and tax needs of privately held companies and their owners/stockholders. This experience aids in the development of the financial statement requirements and presentation of manufacturers financial statements.

Darla J. Wheaton

Ms. Wheaton is a partner in the Assurance Department which encompasses both internal and external audit services. Her experience includes valuable hands-on knowledge of the issues faced in daily operations and the importance of internal controls designed to safeguard assets and promote efficient and economical uses of resources.