Mr. Stanley V. Heyman, is the Principal of Heyman & Associates, Inc., a San Diego-based certified public accounting and financial consulting firm, which provides tax and consulting services to entities and individuals. Prior to forming Heyman & Associates, Inc. in 1994, Mr. Heyman was a co-partner with the firm Eisenberg & Heyman, a certified public accounting and financial consulting firm located in San Diego. Prior to his work at Eisenberg & Heyman, Mr. Heyman was the Partner in Charge of the Tax Department in the San Diego office of Coopers & Lybrand which later become PricewaterhouseCoopers and prior to that, he was the Partner in Charge of the New Mexico tax department of Touche Ross & Co. which later became Deloitte & Touche. Mr. Heyman is currently a honorary member of the National Commission of the Anti-Defamation League. Mr. Heyman has more than 35 years of experience assisting and advising companies in various businesses including real estate, manufacturing, agriculture and telecommunications.