Mr Sills began providing business valuation services as early as 1995.  Since 1997, Mr Sills
         has carried the professional designation of Certified Valuation Analyst (CVA).  The CVA designation is a symbol of recognition and
         further exemplifies Mr. Sills' professional commitment, skills, and abilities in rendering opinions of value for closely
         held (typically non-public) enterprises.
                                                                                                                   
         
Mr Sills has been involved in developing valuation opinions for more than fifty enterprises
         in a wide range of industries.  The opinions of value were provided in connection with a variety of uses.  The following
         is a partial listing of the various Industries and Uses for which Mr Sills has provided Business Valuation Services:
      
      INDUSTRIES:
- Medical and Dental Profession (various specialties)
 - Legal Profession
 - Architectural Profession
 - Medical Device Manufacturing
 - Medical
         Implantation Device
 - Family Limited Partnerships
 - Investment Companies
 - High Technology Development and Manufacturing Industry
 - Microwave Transmission Technologies
         Industry
 - Information Technology Company
 - Security Device Manufacturing
 - Security Access Electronic Device Technologies Industry
 - Industrial Fasteners Industry
 - Cosmetics Manufacturing Industry
 - Sports Related Equipment Manufacturing Industry
 - Retail Establishments
 - Contractors, Sub-Contractors
 - Specialized
         Food Industry Products
 - Fish Farming Global Operations
 - Garment
         Dyeing, Embellishing