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Irvine Electronics, Inc.

The undersigned provided financial services to Irvine Electronics, Inc.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial services to Irvine Electronics, Inc.

April 2005

Center Line Wheels, Inc.

The undersigned provided financial advisory services to Center Line Wheel Corp.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to Center Line Wheel Corp.

January 2005

Z Pascal's LLC

The undersigned provided financial advisory services to Z Pascal's LLC.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to Z Pascal's LLC.

May 2004

JIVAGO, Inc.

The undersigned provided financial advisory services to JIVAGO, Inc.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to JIVAGO, Inc.

September 2003

Black, Starr & Frost, Inc.

The undersigned provided a fairness opinion to Blac, Starr & Frost.

Rendered a fairness opinion to Black, Starr & Frost, inc in connection with the Company's pending sale.

The undersigned provided a fairness opinion to Blac, Starr & Frost.

March 2005

Cognistar Interactive Corporation

The undersigned provided financial advisory services to CPC of America, Inc.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to CPC of America, Inc.

December 2004

Snapware, Inc.

The undersigned provided financial advisory services to Snapware Corporation

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to Snapware Corporation

April 2004

STOVACT, Inc.

The undersigned provided financial advisory services to STOVACT Corp.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to STOVACT Corp.

August 2003

Snapware, Inc.

The undersigned acted as financial advisor to Snapware Corporation.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned acted as financial advisor to Snapware Corporation.

February 2005

GSL Holdings, Inc.

The undersigned provided financial advisory services to GSL Holdings Corp, a division of Everbright Overseas Development Ltd.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives and assisted the Company in it's public filings with respect to annual report formation.

The undersigned provided financial advisory services to GSL Holdings Corp, a division of Everbright Overseas Development Ltd.

August 2004

Electronic Financial Services, Inc.

The undersigned provided financial advisory services to Snapware Corporation.

Rendered opinion and an evaluation of the Company’s strategic and financial alternatives.

The undersigned provided financial advisory services to Snapware Corporation.

February 2004

Steakhouse Partners, Inc.

The undersigned provided financial advisory services to NRV Acquisition, LLC of Steakhouse Paretners, Inc. and all subsidiaries out of Chapter 11 Bankruptcy.

Represented the Special Committee of NRV Acquisition, LLC in their restructuring bid for the acquisition Steakhouse Partners, Inc.

The undersigned provided financial advisory services to NRV Acquisition, LLC of Steakhouse Paretners, Inc. and all subsidiaries out of Chapter 11 Bankruptcy.

February 2003

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