Accomplishments in planning, managing and conducting business evaluations.

Shwiff, Levy & Polo, LLP and/or its members have conducted numerous consulting engagements and business evaluations.

Shwiff, Levy & Polo, LLP has most recently conducted three large international due diligence - attestation investigations in the areas of financial services and real estate development. One of these attestation investigations, led by Elizabeth Shwiff, was done for Wells Fargo Bank. Howard Shwiff was the team leader for the other two engagements which were both East Europe based projects.

In general the due diligence engagements consisted of: travel and extended stay at the locations of the client business, gathering and examination of financial, tax, and legal documents (present) valuation of assets and business enterprises, performance projections of business operations, interviewing of managements, staff, government and vendor relationships, and writing of formal business plans.

Elizabeth Shwiff Founded the CPA firm in 1989 and grew the firm to 12 professionals. Has seen the firm through partnership dissolution, mergers and de-mergers. In 1995, Ms. Shwiff planned and managed the team which conducted a comprehensive financial evaluation of an international financial services company. Wells Fargo Compliance officers, along with federal regulators, were considering closure of a client's international wire transfer account (processing $40,000,000 annually) due to suspicious banking activity. The procedural audit involved tracing a funds flow and an investigation and analysis of the client's various business activities. A 1,000 page report to Wells Fargo Bank resulted in the degree of comfort necessary for the Bank to continue accepting these international funds. The client also received recommendations for installation of tracking and monitoring procedures.

Patrick Polo Mr. Polo's 15 years of auditing and audit engagement management has had emphasis on California real estate projects HUD housing projects, analyses of restaurant profitability, and review/analysis of audit reports issued by other CPA firms. Mr. Polo managed large project teams (up to thirteen financial professionals) in financial audits conducted on government projects, including hiring for, training, scheduling, conducting and reviewing all phases of the audits. Mr. Polo has extensive experience in third party reviews, in particular performing annual procedures inspections and quality control reviews of other CPA firms in connection with the peer review program of the Private Companies Practice Section of the AICPA. In addition Mr. Polo's military experience includes authorizing acquisitions in a $200,000,000 military budget for requisition & procurement of materials and services for Minot Air Base, Commercial Service Section; and base wide requisition audits to assure that Minor air Force Base received all contracted services and supplies.

Howard Shwiff Seventeen years of portfolio and asset management of over two billion dollars worth of real estate which included residential communities, hotels, office buildings, and shopping centers. Mr. Shwiff's experience includes the following: Development of industry leading multi-year modeling techniques for projection and IRR/FMRR valuation models, and training of asset managers in performance forecasting; Distressed property work outs, market repositioning and leasing strategies, capital allocation plans, refinancing structure development and lender packaging, exit strategies and disposition positioning; Valuation, due diligence and analysis of properties identified for acquisition, in markets throughout the United States, generally in the range of $10,000,000-$20,000,000; Property performance analysis including Lotus 123 spreadsheet modeling for comparative studies and trend analysis; Quarterly coordination and review of portfolio financial information produced by outside auditors, and development of Management Discussion and Analysis (MD&A's) for publication in Annual 10K's quarterly 10Q's for SEC registered Partnerships and REITS; Mr. Shwiff's 9 years of brokerage consulting ($50,000,000 in sales & Financing) have been primarily in the markets of medical office buildings and apartments in N. California.