Fairness & Financial Opinions

• Over 200 years of expertise, experience, credibility & results

• Thorough and highly documented opinions

• Strong dependable opinions

• Solid track record of results

• Cost containment and reasonable pricing

• Direct access to senior principals

• Serious top professionals doing serious work for serious clients

“No Conflicts” Certification Statement

We do not have conflicts of interest in any transaction in which we are retained to issue fairness, solvency or valuation opinions. SP&H is a specialist business valuation firm; our only endeavor is producing certified opinions of value.

Our fees are not contingent on the close of the transaction and we have no further financial or other interests with the parties. We certify that we have no interest in trying to sell any other products to any of the parties to a transaction.

We are not influenced by peripheral or ancillary non-deal considerations such as contingency fees and

pre-deal or post-deal services to any of the parties to the transaction, company executives or board members.

We specifically do not perform the following services: accounting & taxation, investment banking, raising equity or debt capital, financial planning, financing, business brokerage, insurance brokerage, executive recruiting and placement, strategic and operational consulting, interim CFO/CEO/Other function within any business, investing with or in our clients’ companies or ventures, legal representation, real estate brokerage, auctioneering, and human resources and/or management consulting. We perform independent valuations in connection and coordination with the providers of these services.