Auditing and Accounting Principal FRANK M. SAITO, CPA

Present Position	Lee, Sperling, Hisamune/A.C. Auditing and Accounting Principal
Public Accounting Experience	Lee, Sperling, Hisamune/A.C. - 1980 to Present Experienced in accounting, auditing, tax and consulting in the following industries: Wholesale Distribution Petroleum Distribution Real Estate Development Not-for-Profit Organizations Transportation Manufacturing Private Schools Service Businesses Other Experience: Tax Planning Strategic Planning Cost Accounting Budgeting & Projections Operational Audits and Reviews
Licenses and Organizations	Certified Public Accountant, California Active in the following professional and civic organizations: American Institute of Certified Public Accountants California Society of Certified Public Accountants Treasurer of Kiwanis International - Division III Board Member and Treasurer of Gateway Kiwanis of Glendale Board Member of Glendale Symphony Orchestra Member of California Society of CPA's-Accounting Principle and Auditing Standards Committee
Education	California State University at Los Angeles, 1979 Bachelor of Science, Accounting

Tax and Related Planning Services Principal DONALD A. HUFFSMITH, JR.; CPA, CFP, CVA

Present Position	Lee, Sperling, Hisamune/A.C. - Tax Principal
Public Accounting Experience	Lee, Sperling, Hisamune/A.C. - 1987 through Present Pannell Kerr Forster - 1987 Harris Huber and Company, PC - 1973 through 1986 Extensive experience with manufacturers, real estate developers, professional practices including Doctors, Lawyers, Engineers and Closely Held Businesses. Extensive experience in estate and financial planning as well as preparation of final tax returns, trust tax matters and Estate tax returns. Experience with corporate acquisitions, accounting methods and representation with the IRS and FTB, as well as other tax consulting matters Former Chairman of Wyoming Management of an Accounting Practice committee
Licenses and Organizations	Certified Public Accountant, California Certified Financial Planner Certified Valuation Analyst Active in the following professional and civic organizations American Institute of Certified Public Accountants California Society of Certified Public Accountants International Board of Standards and Practices for Certified Financial Planners, Inc. Rotary Club of Glendale, California Glendale Partners
Education	University of Wyoming, 1973 Bachelor of Science in Accounting College for Financial Planning, 1987 Golden Gate University, 1990 Master of Science Taxation

Auditing and Accounting Principal TERRANCE N. DILLON, CPA

Present Position	Lee, Sperling, Hisamune/A.C. Auditing and Accounting Principal
Public Accounting Experience	Lee, Sperling, Hisamune/A.C. - 1985 through Present Regional CPA firm - 1979-1985 Supervisor Extensive experience with wholesale distribution, manufacturers, real estate developers, health care organizations, insurance agencies, governmental agencies, non-profit organizations, and professional service corporations such as physicians and attorneys.
Private Industry Experience	Experience in private industry included systems consulting and financial management in the healthcare industry.
Licenses and Organizations	Certified Public Accountant, California 1981 Active in the following professional and civic organizations: American Institute of Certified Public Accountants California Society of Certified Public Accountants Healthcare Financial Management Association Northwest Glendale Lions Club California Youth Soccer Association Not-For Profit Organizations
Education	San Diego State University, 1975