Mr. Gutierrez graduated with a Bachelor of Science in Business Administration from Bryant University, Smithfield, Rhode Island, with a Major in Accounting in 1992. Mr. Gutierrez started his accounting experience in 1993 as an Auditor at KPMG Peat Marwick. Later he joined (1996) the firm of Vila del Corral & CO., where he spent six (6) years as Audit Supervisor.

Certified Public Accountant with over 14 years of experience in accounting, auditing and finance, working as Audit Department Supervisor, Finance VP, and Vice-President in various companies in Puerto Rico. Mr. Gutierrez joined Compresores y Equipos, Inc. as Finance VP in 1999, where he was responsible for overseeing the finance and the accounting departments personnel and activities, restructured the Company's debt with its lenders, compiled and prepared monthly and annual financial statements, implemented controls and procedures throughout the Company and represented the Company in financial institutions and investment bankers meetings.

In 2008, he started his own consulting office, MGS Consulting Services, Inc. at Guaynabo, PR where he assisted highly leverage customers in the re-organization processes, performed audits of customers under Chapter 11 proceedings, compiled and prepared cash flow projections along with the corresponding notes and assumptions for third parties, maintained bookkeeping for various customers, designed job descriptions for customers, reviewed customer financial data, and made recommendations and suggestions therein.

In 2009, he joined CPA Luis R. Carrasquillo & Co., P.S.C., as a Senior Accountant. He is in-charge of all matters related to the Audit Department, Accounting Services, and other services provided by the Firm. He also assists in certain reporting areas for Debtor's operating as Debtor in Possession, especially in those related to financial reporting, disclosures, tax compliance, and others.

Ms. Batlle graduated, Magna Cum Laude, with a Bachelor in Business Administration from the University of Puerto Rico, Mayagüez Campus, with a Major in Accounting in 2000. She started her accounting experience in 2000 as an accounting assistant with a real estate developer working in general accounting areas such as accounts receivable, accounts payable and payroll. In early 2002, she joined Pricewaterhouse Coopers, LLP where she was dedicated to all aspects of the income tax compliance of expatriates for P.R., U.S. and State purposes. In 2004 she was promoted to Senior Tax Accountant and handled client accounts in a managerial fashion. She was in-charge of tax compliance of the assigned clients, tax reporting and filings, to both U.S. and P.R. tax authorities.

In July 2005 she joined Citibank, N.A. as Tax Officer of the Bank, and as such she was mainly involved in the preparation of P.R. tax returns, property tax returns, volume of business declarations and state annual reports. In addition, she prepared financial and tax reports for the bank as well as for other Citigroup, Inc. Puerto Rico subsidiaries. She also reviewed and settled tax claims with the P.R. Treasury Department, the Internal Revenue Service, and State tax authorities.

In July 2010, she joined CPA Luis R. Carrasquillo & CO., P.S.C., as a Senior Accountant. She will be working with of all matters related to the Chapter 11 filing of several cases, will assists the firm in the tax department, and assists the Firm's Principal in developing strategies towards the effective reorganization of Debtors and the resolution of tax issues of Debtor's operating as Debtors in Possession.

Mrs. Callejas graduated, Summa Cum Laude, with a Bachelor in Business Administration from the Universidad del Turabo, with a Major in Accounting in 1996. Mrs. Callejas has commenced post graduate studies in the Universidad del Turabo towards a master degree in Human Resources. She started her accounting experience in 1994 developing experience in medical billing and accounting in auto dealerships, were she performed various accounting related duties.

In early 2003 she joined Monge Robertin & Co. ("Monge Robertin") as Senior Accountant where she assisted in numerous Chapter 11 cases. At Monge Robertin she assisted many debtors in planning and filing their reorganization plans and was extremely effective in objecting hundreds of creditor's claims in excess of their allowable amounts.

She was in charge of the claims reconciliations and developed experience in other areas such as preparation of schedules, the statement of financial affairs, and all other Chapter 11 related documentation.

In 2008, she joined CPA Luis R. Carrasquillo & Co., P.S.C., as a Senior Accountant. She is in-charge of all matters related to the Chapter 11 filing of several cases and assists the Firm's Principal in developing strategies towards the effective reorganization of Debtors.

Mr. Torres graduated with a Bachelor in Business Administration from the Universidad de Puerto Rico, Humacao Campus, with a Major in Accounting in 2004. Mr. Torres has completed his post-graduate studies (Master Degree) (thesis pending) in the University of the Sacred Heart, in San Juan, Puerto Rico, with a major in Tax Law. He started his accounting experience in 1998 as a general accountant of a local privately-held company and commenced in public accounting in 2004 as a Tax Specialist at the office of CPA Juan Medina.

Mr. Torres joined Monge Robertin & Co., as Senior Accountant in February 2006 as Tax Specialist, and later promoted to Tax Supervisor. He was involved in the review of numerous tax claims, taxes litigation support, preparation of P.R. and U.S. tax returns, property and estate tax returns.

In 2008, he joined CPA Luis R. Carrasquillo & Co., P.S.C., as a Tax Specialist. He is in-charge of all matters related to the tax claims of the Chapter 11 cases. He also works in the accounting and booking practice of the firm, in charge of the accounting duties of various clients.

Ms. Zavala graduated, Magna Cum Laude, with a Bachelor in Business Administration from the Universidad de Puerto Rico, with a Major in Accounting in 2007. During 2006 she was working as Professor Assistant in the Business Administration school at the University of Puerto Rico, Humacao Campus.

She was awarded with the Accounting Medal at University of Puerto Rico, Humacao Campus, for obtaining a 4.0 grade average on her major. She has also been awarded with other recognitions based on her general grade average obtained at the university.

She started her accounting experience in 2007 developing experience in various industries. In early 2007 she joined the local CPA firm, HTR CPA Group, where she was mostly dedicated to the accounting services such as bookkeeping, tax compliance, and audit engagements.

In December 2008 she joined CPA Luis R. Carrasquillo & Co., P.S.C., and is assisting in the preparation of the bankruptcy filings and documents. She is also assigned to the accounting and auditing area, based on her prior accounting experience in various companies.

Mr. Asencio brings over 18 years of experience in the IT and Telecommunications Industry during which he served as the IT Director in various companies in Puerto Rico. In 1991, Mr. Asencio completed his Bachelor of Science in Business Administration (BSBA) with a concentration in Computerized Information Systems from the University of Puerto Rico, Mayagüez Campus. Among his most recent experiences and areas of work are the following:

KPMG Peat Marwick, LLP – where his duties as a LAN Administrator allowed him to supervise and manage the operations of a Novell Netware network for over 90 users. Among his responsibilities he managed the assignment of new accounts, desktop and laptop computers. He also performed the installation of new software, upgrades and applications programming as well as training for the users.

Liberty Cablevision of PR – where he performed as Vice President of Information Technology for 9 years managing operational budgets for the High Speed Data service, Cable TV Plant Infrastructure and IT/Network Divisions. He was responsible for the maintenance and management of the Hub Sites and the HFC Plant Head Ends while supervising the tasks of 12 employees.

Almacenes Linda, Inc. – where he worked as IT Director overseeing national operations and assures the communications completeness of retail sales data through the POS system. Managed budget for all IT infrastructure projects and new computerized systems as well as planning IT strategic developments. Among his duties, he provided technical support for al 51 retail stores and central office, also making sure that communications were established in a promptly and reliable manner. He also assisted the Accounting Department in the preparation of quarterly tax returns and maintaining the MAS90 accounting system.

Mr. Asencio is in charge of all information and technology needs of our clients as well as assisting in the implementation of any accounting software, if necessary. He is also responsible for services such as network solutions, software installation and programming, communications consulting services, and all other areas related to the Information and Technology areas where our clients may need assistance.

Mrs. Franqui obtained an Associate Degree in Business Administration (Secretarial Sciences) in National Computers and Business College in 1998 from which she also obtained an Associate Degree in Computers Programming Sciences in 1996. For more than 10 years and prior to joining the Firm, she has been working in numerous international companies in areas of Administration, Billing, Customer Service, among others.

With her experience in the Administration field, she joined the firm in April 2008 to manage all the administration side of the Firm as well as to provide support to our customers in any of the administrative matters of the engagements.

Mrs. Marrero graduated, with a Master Degree in Business Administration from the Inter-American University of Puerto Rico, with a Major in Accounting, in 2009. She graduated, Magna Cum Laude, with a Bachelor Degree in Business Administration from the Inter-American University of Puerto Rico, with a Major in Human Resources and a Minor in Management in 2005. Mrs. Marrero also obtained an Associate Degree in Science from the Inter-American University of Puerto Rico, in Accounting, in 2005.

Mrs. Marrero brings over five (5) years of experience in the Human Resources and Administration Fields. As human resources officer she developed and implemented procedures and policies for the department and demonstrated the ability and knowledge in the areas of staffing, classification, compensation, benefits, training and labor relations.

In July 2010, she joined CPA Luis R. Carrasquillo & CO., P.S.C., as an Administrative Assistant. She is assisting in the administration side of the Firm as well as to provide support to our customers in any of the administrative matters of the engagements.