SIGMAN & ASSOCIATES, INC. MEMBERS

 

                 Richard W. Sigman, President

 

Senior Executives:

 

                

                 Patrick C. Disney

                 Alan R. Friedman

                 Carl H. Zehnder

                 Michael A. Marczuk

                 David A. Moore

(Members are affiliated with the following organizations)

 

                 Turnaround Management Association

 

                 American Bankruptcy Institute

 

                 Venture Club of Indiana

 

                 Indiana Association for Corporate Renewal

 

 

 

@2004 Sigman & Associates, Inc.