Rally Capital Services, LLC

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HOWARD B. SAMUELS, President and Managing Member, is a licensed attorney ( Illinois, 1972) who earned degrees from Roosevelt University (BSBA - Accountancy '68) and DePaul University Law School (Juris Doctor '72). Prior to entering the private practice of law and specializing in Federal Income taxation, he served as an Internal Revenue Agent and Appellate Conferee for the Internal Revenue Service. From 1986 to 1998, Mr. Samuels served as principal of P&S Capital Services, a Chicago-area financial consulting firm specializing in commercial debt and equity financing, creditor workouts, Debtor-in-Possession management and Assignments for the Benefit of Creditors. Mr. Samuels has arranged over $100 million in transactional funding, successfully implemented creditor workouts involving more than $30 million of trade debt with more than 3,000 creditors and claims ranging from $100 to $750,000, and served repeatedly as managing agent to debtors in possession, Assignee/Trustee in Assignments for the Benefit of Creditors, and advisor to other professionals. In 1996, Mr. Samuels co-founded Rally Capital Services, LLC with the late James J. Zec. Mr. Samuels is a member of the Commercial Law League of America and the Turnaround Management Association. STEVEN H. BAER, Managing Member, holds both a B.S.B.A. and an M.S.B.A. in Economics from the University of Denver. Mr. Baer started his professional career as a commercial banker in 1973 with American National Bank of Chicago, Chicago, IL, and served that institution for twenty years, achieving the office of Senior Vice President and Group Head of Commercial Finance, Loan Workout, and Real Estate. In 1993, Mr. Baer joined Koenig & Strey Financial Services where he served as President and CEO. In this capacity, Mr. Baer was responsible for a residential mortgage banking company, a residential title agency and a casualty insurance agency, with combined annual volume in excess of $700 million. Under his guidance and leadership, these companies were positioned for sale and sold to GMAC Residential Holdings in August of 1999. In early 2000, Mr. Baer began utilizing his professional skills of over 30 years in business, commercial finance and operations to provide consulting and investment banking services to privately owned companies. In 2003, Mr. Baer joined Howard B. Samuels and James J. Zec at Rally Capital Services, LLC. Mr. Baer is a member of the Turnaround Management Association. DANIEL T. LEE, Managing Member, Mr. Lee earned a BA (Accounting) from Carthage College and an MBA (Finance) from Loyola University of Chicago. Mr. Lee joined Rally in 2004 with more than 20 years of experience that began in commercial lending, manufacturing and operations with Uni-Fin Corporation. He has held positions in audit management, portfolio management and underwriting with national lenders Sanwa Business Credit Corporation and FINOVA. His experience includes senior financial management as the Chief Financial Officer of a multi-plant manufacturer/distributor, consulting and financial analysis as principal of Corporate Consulting Services and risk management as a Senior Vice President for Cole Taylor Bank. Mr.

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