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WTAS VALUATION SERVICES GROUP AliphCom Common Equity Valuation as of June 20, 2011 CONFIDENTIAL EFTA00307294 WTAS ALIPHCOM — COMMON EQUITY VALUATION REPORT As of June 2o, 2011 Table of Contents Transmittal Letter Definition of Value Scope of Engagement Conclusion S

Com Common Stock Valuation ($000s) As of June 20, 2011 Market Approach Summary -- Public Company Market Multiple Method EVI Guideline Companies Tickers Fwd Revenue Motorola Solutions, Inc. MSI 1.44 Motorola Mobility Holdings, Inc. MMI 0.30 Koss Corp. KOSS NA Nokia Corporation NOK I V 0

WTAS VALUATION SERVICES GROUP AliphCom Common Equity Valuation as of June 20, 2011 CONFIDENTIAL EFTA00307193 WTAS ALIPHCOM — COMMON EQUITY VALUATION REPORT As of June 2o, 2011 Table of Contents Transmittal Letter Definition of Value Scope of Engagement Conclusion S

Com Common Stock Valuation ($000s) As of June 20, 2011 Market Approach Summary -- Public Company Market Multiple Method EVI Guideline Companies Tickers Fwd Revenue Motorola Solutions, Inc. MSI 1.44 Motorola Mobility Holdings, Inc. MMI 0.30 Koss Corp. KOSS NA Nokia Corporation NOK I V 0

WTAS VALUATION SERVICES GROUP AliphCom Common Equity Valuation as of June 20, 2011 CONFIDENTIAL EFTA00307395 WTAS ALIPHCOM — COMMON EQUITY VALUATION REPORT As of June 2o, 2011 Table of Contents Transmittal Letter Definition of Value Scope of Engagement Conclusion S

Com Common Stock Valuation ($000s) As of June 20, 2011 Market Approach Summary -- Public Company Market Multiple Method EVI Guideline Companies Tickers Fwd Revenue Motorola Solutions, Inc. MSI 1.44 Motorola Mobility Holdings, Inc. MMI 0.30 Koss Corp. KOSS NA Nokia Corporation NOK I V 0