Corporate Valuation Advisors,

Corporate Valuation Advisors, Inc. ("CVA") is a full service valuation and financial advisory firm, celebrating 30+ years of providing valuations of business enterprises, tangible assets, and intangible assets and advising our clients on various tax and financial reporting issues. Whether a business enterprise, a single share of stock, a stock warrant, a stock option, improved real estate, machinery and equipment or an intangible asset, certain assumptions are inherent in the estimation of value. Since assumptions affect value, then facts must support the basis of those assumptions to the greatest extent possible. We pride ourselves on being a fact-based organization. We readily acknowledge the uncompromising link between facts and supportable assumptions and the vulnerability of any value estimate bred from the impulsive journey of many into the unrepentant world of unsupported assumptions. It is for this reason that we rely upon extensive market research as well as industry data and trends to establish the facts in order to formulate and support the assumptions which underlie the development of our value estimate. To do otherwise only allows for the square peg of value to become hopelessly lodged in the round hole of controversy and dispute. Thank you for following Corporate Valuation Advisors.