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| JAY D. ROSENBLUM is the President and
CEO of Sutin, Thayer & Browne, A Professional Corporation. He
practices primarily in the areas of business and tax law, including
corporate, employee benefits and tax matters. His corporate and
business practice concentrates primarily in mergers, acquisitions,
dispositions and other business transactions involving both
publicly-held and privately-held companies and general corporate
formation and governance matters. In his employee benefits and tax
practice, he advises all clients with respect to all types of
compensation programs, welfare plans employee benefits and qualified
and non-qualified retirement, profit sharing, stock bonus, and
401(k) plans. Mr. Rosenblum has lectured extensively to numerous
local businesses and legal organizations.

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