Mike oversees merger, acquisition, valuation and corporate finance projects. He is responsible for corporate development and project management. Active in advising both buyers and sellers of privately held businesses since 1986, he has represented companies in many diverse industries. Mike has a particular expertise in representing companies where a large publicly traded company is the buyer. Mike has prepared financial opinions addressing the value of common and preferred stock, various debt securities, the fairness of certain transactions, and value of a wide variety of intellectual property including software, trademarks, patents and relationship assets. He has prepared opinions for a variety of purposes including corporate dissolutions, estate and gift tax matters, employee stock ownership plans, acquisitions and divestitures, and purchase price allocation. Mike began his professional career at Arthur Young & Company, (Ernst & Young) in the audit practice. He has held a number of senior financial and operational management positions in both public and private enterprises. His experience encompasses a wide variety of industries including manufacturing, logistics, casino gaming and hotel operations, the oil and gas industry, MCO resources, FNC (ASE:MCR), retail, construction and consumer products. He received his undergraduate degree from California Polytechnic State University San Luis Obispo, and became a certified public accountant (CPA) in 1981. He is accredited in business valuation by the AICPA (ABV) and certified in Mergers and Acquisitions by the Alliance of Merger and Acquisition Advisors (CM&A). Mr. Ellington is a Certified Director (CD) by UCLA/The Anderson School of Management. He holds Series 7, 63, 24 and 27 Securities Licenses. He is a member of the American Institute of Certified Public Accountants. He is also an active member of the Association for Corporate Growth, Alliance of Merger and Acquisition Advisors, The Los Angeles Venture Association and a member of the Board of Directors of Ernst & Young Alumni Association, Los Angeles Office. Mr. Ellington resides as a member of the Board of Directors for the following firms, In-Three Inc., and Bay Cites Container Corporation. He is also a member of the Board of Directors for the philanthropic Make a Wish Foundation, Los Angeles, California chapter.