Bob Wheeler has more than thirty-five years of business experience including over thirty years as the founder of WheelerRubin. He has led the firm to develop a solid reputation for advising clients on operational problems, acquisitions, growth strategies and strategic planning. In that role, he has been CEO of a number of companies.

Bob has also advised clients on the impact of the Asian currency crisis and recommended transitional programs to deal with it and changing world dynamics. He has spent more than a dozen years developing sourcing strategies, putting in place import/export financing programs and coordinating such programs with companies' accounting and control systems.

Prior to establishing WheelerRubin, Bob had extensive high-level management experience with a number of large corporations.

He received an MBA from New York University and a BA from Rutgers University. Bob is a Certified Turnaround Professional (CTP).

Lee Rubin is the co-founder and a partner at WheelerRubin since 1979. He has been a leader of the firm's efforts to assist many client corporations in need of strategic and operational troubleshooting. Lee has been the Chief Operating Officer of an e*Health services corporation; COO of a process control software company; Director/Consultant to a manufacturer of setback thermostats; Acting Manager of an environmental laboratory; Crisis Manager for two telecommunications companies and a steel fabricator and erector, and Chief Risk Officer for a moldings manufacturing firm. In addition, Lee has designed, developed and implemented software and management information systems for numerous clients.

Prior to co-founding WheelerRubin, he held positions such as an investment advisor/administrator in a Philadelphia investment firm and he also served as the Chief Operating Officer of a hi-tech company manufacturing computer peripherals.

Lee earned an MBA from Rutgers University and a BA from Drexel University.

Dennis Angeline is Managing Director of Lender Services at WheelerRubin and has spent over 30 years specializing in leveraged financings for emerging businesses, buyouts, turnarounds, and companies in transition. He is an expert in the evaluation of collateral and liquidation scenarios, viability assessments, and possesses extensive experience in work-out and debt restructuring strategies.

His experience in due diligence and the development and implementation of business plans has covered a broad spectrum of companies involved in manufacturing, retail, importing, distribution, and service industries. He has also advised business owners, management, and investors facing challenges in strategic planning, marketing and profit improvement.

Dennis has held senior management positions in credit, audit, underwriting and operations in Asset Based Lending at Fidelity Bank, Fidelcor, Mellon Bank and LaSalle Business Credit.

He is a graduate of Widener University with concentrations in Accounting and Economics and has completed the CFA Executive Management program at the University of Pennsylvania Wharton School. He is a former President of the Commercial Finance Association's Philadelphia Chapter, former Chairman of the Credit Management Association, and is a member the TMA, ABI, ACG, and RMA.

Sidney Cohen is an accomplished financial executive with 25 years of experience principally as a CFO of large private and public companies. His experience includes SEC reporting, business acquisitions and divestitures, several rounds of raising equity and debt, IPO transactions, budgeting and strategic planning. He has an in-depth knowledge of financial services, chemical, and manufacturing industries.

Sid Cohen received an MBA in finance from Drexel University and a BA from Temple University.

Karen Creveling has been a consultant with the WheelerRubin team for the past 20 years. She has handled human resource, employee benefit, and organizational development assignments for various clients. Karen has also been involved in software development and implementation projects. Prior to joining WheelerRubin, she was Human Resource Manager for various companies.

Karen received a BS from East Stroudsburg University.

Walter has served as Chief Executive Officer, President or Chairman of the Credit Committee of three major financial institutions. He has been actively involved in developing compliance initiatives and has managed programs making sure that the institutions adhered to compliance requirements. Additionally he has provided consulting services to many organizations.

He has appeared on national and regional television broadcasts and has made presentation to the Office of the Comptroller of the Currency, US Treasury Department and various other commercial organizations, regulatory and legislative bodies.

He graduated from Villanova University earning a BS in economics. Walter was awarded a Certified Public Accountant in Pennsylvania. He is past Chairman of the Board of the Commercial Finance Association.

Richard Jager has over 25 years of experience with increasingly responsible financial and operating management positions in public and private sectors, supporting service and manufacturing companies. He has been successful in organizational restructuring, financial and strategic planning, establishing policies and procedures, and operational improvements.

Throughout his career, he has served in various operational and financial positions including:

• CFO of a $25 million civil construction and environmental engineering services firm
• CFO of a $35 million apparel manufacturer and distributor
• Director of Financial Reporting and Regional Controller for a $600 million electronic protective services company

Richard received his BA - Accounting from Juniata College and his MBA from Temple University. He is a Certified Public Accountant in the Commonwealth of Pennsyvania.

Frank is a global capital markets professional with a focus on investment banking, risk management and structured finance. He has more than twenty years of transactions and advisory experience in senior executive positions with JPMorgan, The Bank of Tokyo-Mitsubishi, Price Waterhouse, and Moody's-MKV.

For corporate clients Frank has led analytical strategy teams to identify risk exposures (competitive market analysis, commodity, currency, interest rates) and implemented derivatives-based solutions (both at the balance sheet level and through ongoing hedging programs of operational activities). He has advised financial institutions on market and credit risk systems and models, capital adequacy, optimal liability structure and securitizations, and helps institutions assess risk and value of distressed loans, mortgages, and structured products.

In the commercial real estate industry, he provides rigorous financial investment analysis on property acquisition projects, audits valuation and risk assessment models, provides commercial real estate loan workout advisory services and assists with the disposition of the loans and the underlying property assets.

Frank currently teaches finance at NYU as an adjunct professor. He also held a previous assignment at NYU's Polytechnic Institute as Professor in Financial Engineering and Program Director.

Frank holds a B.Sc. degree in mathematical economics and business from the University of Lausanne. He studied as a Postgraduate Fulbright Scholar at the University of Chicago, and earned his PH.D. in financial economics at the University of Geneva.

Rich Miller has over 25 years experience in project management, facility and site planning and analysis, serving in senior management positions with major health care systems and regional and national development firms.

He has designed and authored need assessment studies for specialized regional healthcare services. Rich has also conducted forensic accounting studies for the healthcare and real estate industries. In addition, he has led successful entrepreneurial ventures in metals manufacturing, hospitality, electronic timekeeping/payroll, and commercial and healthcare real estate development.

Rich received an MBA in marketing and finance from Temple University and a BA from Penn State.

Victor is the Business Development Executive for WheelerRubin. His role includes the development of new business through sound relationships with our existing clients, prospecting for new business with companies where we have not worked in the past, and identifying new service offerings where WheelerRubin may have potential to deliver quality services.

Victor's background includes a prior role in business development with a finance & accounting consulting firm and as a senior manager providing consulting services. His expertise includes SEC filings (10Q, 10K, S-1, etc.); GAAP technical accounting advisory; Sarbanes-Oxley compliance; business process improvement; forensic investigations; and other special projects as required by his clients.

Additionally, Victor was formerly with Arthur Andersen LLP in Roseland, NJ and New York City. He led various audit engagements for clients in the pharmaceutical, manufacturing, distribution, energy, automobile, and not-for-profit industries.

With over ten years of experience in audit, accounting, financial reporting, SEC reporting, corporate governance, and business development, Victor is equipped to better understand his client's needs and offer solutions that are catered to their specific circumstances.

Victor graduated from Seton Hall University with a B.S.B.A in Accounting and received his Certified Public Accountant license from the State of New Jersey.