Robert J. Piesko

Curriculum Vitae:

EDUCATION

B.A. in Accounting, 1969 — Western Michigan University, Kalamazoo, Michigan
Certified Public Accountant — State of Michigan, 1974

PROFESSIONAL EXPERIENCE

Extensive experience in the area of turnaround management, consulting and support, and also all aspects of public accounting inclusive of financial analysis and tax preparation.

Companies/Firms and Positions

McTevia & Associates	Senior Associate
Miller Mold Co., Saginaw, Michigan	President and Owner since 1998
3320, Inc. Saginaw, Michigan	President and Owner of r/e firm
Timber Links Corp., Tuscola, Michigan	CFO and Owner of golf course
Yeo & Yeo, CPAs, Saginaw, Michigan	CEO 1996 — 1998, Personnel Director, Board member for 15 years, Manager of Consulting Division of Main Office, Contributing Owner, Manager, Senior Staff Accountant from 1970 to mid –1998.

Turnaround consulting and support experience

Provide accounting and tax support for various bankruptcy and liquidation engagements.
Provide management and business consulting services on various engagements related to troubled companies securing alternative financing and general business advice.
Provide litigation support services for various legal matters.
Preparation and review of financial and cash flow projections related to various engagements.

Public Accounting experience includes the following

Supervised audit, review and compilation engagements
Financial statement analysis and/or preparation for business and tax clients
Tax preparation for corporations, partnerships, individuals, estates and trusts.

Financial Management and analysis experience includes:

CEO, personnel director, board member and manager of consulting division for main office of large regional CPA firm; CFO/President, owner and financial manager for various real estate enterprises, night clubs, restaurants, leasing companies and golf courses.

Industries

Service:	real estate, professional services including medical, dental, optometric, legal and consulting firms.
Retail:	restaurants, nightclubs and golf courses.
Manufacturing:	tool and die shop manufacturers of tooling for thermoforming, container, and automotive industries.
Distribution:	wholesale distribution of tools, parts and abrasives for manufacturing clientele.