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Mr. Rosas is a certified public accountant with over 25 years of accounting experience, including tax planning, tax process reeingineering and compliance services, mergers & acquisitions, reorganization and liquidations, Sarbanes-Oxley audit and internal control compliance and documentation, and public company auditing. Since June 2006, and also from April 2002 to May 2004, Mr. Rosas has provided consulting services principally to publicly-traded companies through his consulting firm, Rosas & Associates. Prior to that, he was Director of Southern California Operations with Jefferson Wells International from June 2004 until May 2006. Prior to that he was with Arthur Andersen from July 1982 to March 2002, most recently as a Senior Principal. Mr. Rosas was the past Chair of the California State University, Northridge, School of Business and Economic Minority Business Program, having served in that capacity for over fifteen years. He is also past Treasurer and Executive committee member of the Economic Development Alliance of the San Fernando Valley, and a past member of the board of directors of the San Fernando Valley Economic Development Corporation. Mr. Rosas holds a Bachelors of Science degree in Business Administration from California State University, Northridge. | 