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WILLIAM M. BALIN is a partner in the law firm of Balin & Kotler, LLP in San Francisco, where he practices in the areas of civil practice, appellate practice, criminal defense, legal ethics and professional responsibility, legal malpractice and attorney discipline. Mr. Balin is the current chair of the Ethics Committee of the Bar Association of San Francisco and he is a past adjunct professor, Legal Ethics and the Practice of Law, University of San Francisco School of Law and a past adjunct professor, Professional Responsibility, Golden Gate University School of Law. He earned his B.A. degree, with honors, from Oberlin College and his J.D. degree from New York University School of Law. Mr. Balin has presented numerous continuing legal education seminars and classes in the Bay Area and San Joaquin County. He is a member of the San Francisco Bar Association, State Bar of California, American Bar Association and the Association of Professional Responsibility Lawyers (APRL). WILLIAM G. ESSIG is director with Burr Pilger Mayer, Inc. Mr. Essig consults with litigators and provides expert testimony on issues related to proving and pricing damages in both federal and state courts, such as economic damages and earnings loss, solvency and fraudulent conveyance issues, and business fraud, constructions claims and damages. He performs business investigations resulting in mergers and acquisitions, and has participated in SEC filing and private placement of equity and debt issues. Mr. Essig previously was director of litigation services with Anderson & Company LLP. He is a member of the California Society of Certified Public Accountants (Economic Damages Section of the Litigation Section), San Francisco Chapter of Accounting Principles and Auditing Standards Committee and past member of the California State Board of Accountancy Qualifications Committee. Mr. Essig earned his B.S. degree from the University of San Francisco and is a licensed Certified Public Accountant. CLARK A. KEELER JR. is director of Burr Pilger Mayer, Inc.'s risk management, internal control and forensic investigation practices. He has a broad experience in leading both finance and operations teams. Mr. Keeler's expertise is focused on identifying, mitigating and managing organizational and fraud risk, while improving existing infrastructure, systems and internal controls. He has 30 years of experience related to change management in both business finance and operations covering start-ups, turnarounds, forensic examinations, merger and acquisitions, divestitures, as well as systems and business development, redesign and integration. He is a Certified Fraud Examiner with extensive experience in leasing, distribution, manufacturing, transportation, retail, technology, life science and restaurant industries. Mr. Keeler also has served as the VP finance and chief financial officer for three companies. He is a member of the Association of Certified Fraud Examiners (board vice president) and Financial Executives International-Committee Chairman. Mr. Keeler earned his B.S. degree from the University of Michigan and his M.B.A. degree from Georgia State University. MARK WERLING is a manager in the enterprise consulting group at Burr Pilger Mayer, Inc. He has more than 12 years of consulting, finance and accounting experience. Mr. Werling's specialties include business advisory, due-diligence and litigation support. His experience includes financial advisory, turn-around and the auditing both public and private companies in a variety of industries including retail, technology, life sciences and consumer business. Mr. Werling is a Certified Public Accountant and earned his B.S. degree from Santa Clara University and his M.B.A. degree from the University of Notre Dame. He also earned his Certified Valuation Analyst designation from the NACVA. Mr. Werling is now a candidate for the Certified Insolvency and Restructuring Advisor designation from the Association of Insolvency and Restructuring Advisors (AIRA). He currently is a member of the Turnaround Management Associates (TMA), the Association for Corporate Growth, the AIRA and the California Society of Certified Public Accountants. Mr. Werling serves on the membership committee of the Northern California Chapter of the TMA.
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