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Irvine Electronics, Inc.

The undersigned provided financial services to 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.

April 2005

Cognistar Interactive Corporation

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

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

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

December 2004

Electronic Financial Services, Inc.

The undersigned provided financial advisory services to Snapware Corporation.

The undersigned provided financial advisory services to Snapware Corporation.

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

February 2004

Black, Starr & Frost, Inc.

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

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.

March 2005

GSL Holdings, Inc.

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

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.

August 2004

JIVAGO, Inc.

The undersigned provided financial advisory services to JIVAGO, Inc.

The undersigned provided financial advisory services to JIVAGO, Inc.

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

September 2003

Snapware, Inc.

The undersigned acted as financial advisor to Snapware Corporation.

The undersigned acted as financial advisor to Snapware Corporation.

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

February 2005

Z Pascal's LLC

The undersigned provided financial advisory services to 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.

May 2004

STOVACT, Inc.

The undersigned provided financial advisory services to STOVACT Corp.

The undersigned provided financial advisory services to STOVACT Corp.

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

August 2003

Center Line Wheels, Inc.

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

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

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

January 2005

Snapware, Inc.

The undersigned provided financial advisory services to Snapware Corporation

The undersigned provided financial advisory services to Snapware Corporation

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

April 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.

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.

February 2003

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