John A. Kirby, ASA, JD Managing Director Sanli Pastore & Hill, Inc. 1990 S. Bundy Drive, Suite 800 Los Angeles, California 90025 Phone: 310-571-3400 E-mail: jkirby@sphvalue.com

Member: Business & Finance Group Professional Service: Business Valuation

BUSINESS BIO: John Kirby is engaged in the valuation of intangible assets, business enterprises, closely-held stock, partnership interests, debt securities, options and warrants for a variety of purposes, including transactions; strategic planning; financial reporting; corporate tax planning and compliance; gift and estate taxes; ESOPs; eminent domain; and litigation. His consulting activities also include research and analysis for litigation support purposes. He is a Senior Member of the American Society of Appraisers in Business Valuation, has over fifteen years of experience in the valuation of closely held business entities and intangible assets, and testifies as an expert on valuation issues and related matters. PERSONAL BIO: Education: Indiana University, Business School, MBA University of Wisconsin, Law School, JD. University of Rochester, Political Science, BA Interests: Music Travel Soccer