Mr. Mueller has served as the audit committee financial expert, as such term is defined under federal securities law, and is independent of the Company. Mr. Mueller is an expert by virtue of: (i) education and experience as a principal financial officer, principal accounting officer, controller, public accountant and auditor, or has experience in one or more positions that involve the performance of similar functions; (ii) experience actively supervising a principal financial officer, principal accounting officer, controller, public accountant, auditor or person performing similar functions; (iii) experience overseeing or assessing the performance of companies or public accountants with respect to the preparation, auditing or evaluation of financial statements; and (iv) other relevant experience. He has served as Director of several Boards of Directors and is a Principal in a prominent CPA firm, Bella, Hermida, Gilman, Hancock and Mueller. |