Epstein Secrets

et value issues. For financial reporting purposes, the standard of value to be utilized in our analysis is fair value as defined in the Glossary of FASB ASC Topic 718 as follows: The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing

5 EFTA00307490 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As of June 20, 2011 96 EFTA00307491 WTAS wtas.com Petra N. Loer Managing Director— San Francisco Email: Office: 415.764.2740 Fax: 415.762.7534 Education: • UC Berkeley. BS (Business Administration, Global T

et value issues. For financial reporting purposes, the standard of value to be utilized in our analysis is fair value as defined in the Glossary of FASB ASC Topic 718 as follows: The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing

5 EFTA00307389 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As of June 20, 2011 96 EFTA00307390 WTAS wtas.com Petra N. Loer Managing Director— San Francisco Email: Office: 415.764.2740 Fax: 415.762.7534 Education: • UC Berkeley. BS (Business Administration, Global T

et value issues. For financial reporting purposes, the standard of value to be utilized in our analysis is fair value as defined in the Glossary of FASB ASC Topic 718 as follows: The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing

5 EFTA00307288 APPENDIX 3 Appraisers' Qualifications ALIPHCOM — COMMON EQUITY VALUATION As of June 20, 2011 96 EFTA00307289 WTAS wtas.com Petra N. Loer Managing Director— San Francisco Email: Office: 415.764.2740 Fax: 415.762.7534 Education: • UC Berkeley. BS (Business Administration, Global T