Alex D. Moglia Gary A. Wencel Diana L. Casas Barry R. Davis Alan R. Friedman > Charles P. Keenon Mark G. Baum	Alan R. Friedman, Consultant afriedman@mogliaadvisors.com Alan has over 30 years experience in turnarounds and workouts, mergers and acquisitions, bank financing, cash flow management and forecasting, business process improvement and cost and profitability analysis. Previously, he has been Vice President of Finance for a privately-held specialty chemical manufacturer, Group Controller for a Netherlands-based manufacturer and distributor of machine tool parts and accessories, and a management consultant with a big four CPA firm. Alan holds an MBA from the University of Chicago Graduate School of Business and B.S. from the Wharton School, University of Pennsylvania. He is a Certified Public Accountant as well as a Certified Turnaround Professional (CTP).