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Peter Hanelt is a seasoned retail and consumer markets executive having spent the last 30 years in CEO COO and CFO roles for a variety of publicly and privately held companies. He is president and founder of a consulting firm specializing in improving operating results and providing expertise in corporate governance and Sarbanes-Oxley compliance. Most recently Hanelt served as COO and chief restructuring officer of Good Guys. Prior to that he served as CEO of Natural Wonders COO and CFO of Esprit De Corp COO and CFO for Post Tool Inc. COO and CFO of Manetti-Farrow Inc. and a principal of Regent Pacific. Hanelt has also held CFO VP of finance and controller positions at two hospitals in the San Francisco Bay Area and earlier spent five years on the audit and tax staff at Deloitte & Touche. He served four years with the U.S. Army and 18 years as an officer in the reserves. Hanelt is a certified public accountant and holds a master's degree in business administration from the University of California Berkeley and a bachelor's degree in civil engineering from the United States Military Academy at West Point. He currently serves on the boards of Shoe Pavilion Inc. and PATELCO and serves on the audit committee of Catholic Healthcare West. He was previously a board member for Infonet 3-Day Blinds Iwerks Entertainment and Interhealth Nutraceuticals. | 