PROFESSIONAL BACKGROUND

LEWIS B. FREEMAN & PARTNERS, INC.
1995-Present
Principal

Operational reviews and consulting as well as litigation support engagements. Supervised various assessment and review projects for the Miccosukee Tribe of Indians of Florida to identify and solve operating inefficiencies. Supervised various litigation support engagements and served as a forensic accountant and expert witness in matters dealing with the following: business disputes and valuation, divorce settlements, fraud investigation and reconstruction of accounting records.

Forensic Accounting and Consulting services provided to several federal and state agencies including the Federal Trade Commission, Security Exchange Commission, Florida Department of Insurance, Florida Attorney General Office, U.S. Attorneys Office, Florida Division of Financial Services and numerous law firms and private companies.
Small business consultant providing valuation of business involved in contract dispute. Testified as to damage analysis and calculations.

Forensic accountant and consultant for major bank involved in the day-to-day operation and turnaround management of an $80 million company in the international electronics business.

Forensic accountant retained by the Florida Department of Insurance to assist in litigation and recovery. Testified as an expert witness as to losses sustained.

Operated companies and devised reorganization plans for companies in Chapter 7 and Chapter 11.

Corporate Recovery Service and Litigation Support Service.  Conducted various litigation discovery and business valuation engagements.  Operated Chapter 7 and Chapter 11 companies and devised reorganization plans.

Controller and operations manager for an international management company owned by French investors.  Financial management and administrative control of properties.  Analyze proposals for new properties and research for new locations.  Valuation of major real estate venture investment opportunities.

Directed/controlled Canadian and American financial operations.  Managed the financial activities of the South Florida locations that produced $6 million annual gross.  Conducted financial feasibility studies for the acquisition of additional locations: studies included marketing analysis and business evaluations.  Supervised preparing of all the accounting documentation, financial statements, corporate returns, and business proposals.

Supervised intermediate audit staff at site audits and within corporate facilities.  Trained and evaluated performance.  Assessed client needs and priorities and delegated work.  Organized and coordinated audit activities.  Developed new account business and handled major accounts such as United States Steel, Alcan and Canadian Marconi.

RECENT ENGAGEMENTS

Chief Restructuring Officer for a major multi-national plastics injection molding company through the pre-bankruptcy and throughout the Chapter 11 bankruptcy. Successfully sold all operations and real estate that resulted in a significant payout to all classes of stakeholders.

Investigation of a fraud perpetrated on the members of the United Teachers of Dade resulting in a prison sentence for the Union President and the restructuring and reconstitution of the Union. Recovery of funds is still ongoing through litigation against the fiduciary parties.

Consultant to Lewis B. Freeman, the Liquidating Trustee of Epicus Communications Group, Inc, as it relates to the reorganization, stock split, and issuance of new shares of common stock, and distribution to the creditors of a carve out and assisting in the recovery of preferential payments and adversary proceedings against preference creditors.

Bank Espirito Santo International, LTD vs. E.S. Bankest, L.C., et.al. Financial activities of a factoring company with $170 million of fraudulent invoices.

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PROFESSIONAL MEMBERSHIPS