Senior financial executive — CPA,(former big 4, currently not engaged in public practice) with operational focus driving results in growth and turnaround situations. Working with private equity controlled, venture backed and publicly-traded businesses has managed M&A, initial public offerings, debt issuance, and recapitalization. Analytical communicator gets to the heart of the matter to simplify and solve problems. Comfortable developing and articulating business strategy to Board and stakeholders.Has built financial infrastructure, finance staff and Sarbanes - Oxley compliant back office in rapid growth environments. Dealt with SEC reporting issues involving software revenue recognition, acquisitions, IPO process, derivative financing and other complex issues. Working with Investment bankers responsible for over $1 billion in M&A activity and related financings. Heavily involved in corporate development and integration of acquired entities. Areas of Expertise: Strategic Planning ▪ Budgets/Forecasts ▪ IPOs & Investor Relations SEC Reporting ▪ Board of Directors ▪ Mergers & Acquisitions Industry Experience: media, wireless telecommunications, consumer products, technology, software development, interactive entertainment, internet, retail distribution, consumer products.

SVP CFO Chief Financial Officer to 4/15|Transition Consultant @ Finance, HR and ERP system responsibility for $250 million market cap, publicly traded, interactive entertainment publisher, operating online games and distributing contract manufactured software products through over 10,000 big box retail locations nationwide. Oversee team of 4 direct reports and support staff of 10 managing FP&A, investor/banking/board relations, SEC reporting/compliance (SOX, tax, audit).  Facing NASDAQ de-listing and poor cash flow; handled planning, investor relations, lender and board communications, refocusing product mix to most profitable lines, resulting in increased analyst coverage, investor confidence and 5X share price appreciation.  Re-engineered entire financial platform and workflow after IPO, retraining staff, hiring new auditors, and reworking all financial processes.  Dealt directly with SEC to resolve issues regarding complex financial reporting issues related to derivative financing and SaaS revenue models for public company.  Established international joint venture to enter online casino market, allowing for reduced risk and easier compliance with gambling standards via non-consolidated entity.  Completed acquisition of online game studio.  Syndicated working capital financing facility, increasing capacity to handle expanding seasonal needs due to growth.  Worked with Board adviser to secure strategic investment to transition games business to private entity. VP Corporate Controller & Chief Accounting Officer | 5/2006–8/2011 Built SOX compliant infrastructure and staff training programs from scratch for new public entity that lost original management. Controlled SEC reporting, auditing, accounting, and financial reporting with 2 direct reports and team of 8.  Handled restatement of earnings related to past practice of revenue reporting and handled all correspondence with SEC; reduced accounting and auditing fees 40%.  Renegotiated working capital financing facility, reducing fees in excess of 50%. From May 2006 to Present (9 years 6 months) Edison, NJIndependent Consultant @ Transnational period, managed financial reporting/controller responsibilities as part of turnaround/reorganization of P/E owned company (Naked Juice 10/2003-7/2004) being led by contacts from previous positions at Mobilemedia communications. Defined financial and operational processes and internal controls related to consolidation of financial operations into 1 location to streamline and prepare for sale of company. Performed advising and transition services for Dynamic Mobile Data and Nuvim Inc. during financial restructuring (5/2003-11/2004). Provide post transaction services to Majesco Entertainment (5/15 to present). From October 2003 to Present (12 years 1 month) Newark, NJ - Glendora, CACFO Chief Financial Officer @ Directed all financial operations for publicly traded nutraceutical beverage products, facilitating SEC filings and comments, investor negotiations, and roadshow for IPO. Supervised team of 4.  Led recapitalization of common stock, converting existing debt to equity and redirecting initial IPO aspirations after change of investors. From November 2004 to May 2006 (1 year 7 months) CFO Chief Financial Officer @  Steered finance, treasury, strategic planning, HR, risk management, and administration of venture-funded developer of wireless data software solutions. Led 3 direct reports and staff of 8. Developed plan to transition from professional services and licensing to a software as a service (SaaS) model, raising $10M of venture capital during dot com bubble crash for development of product; executed roadshow, pulling together round in environment with limited access to funds.  Negotiated strategic marketing agreement with major national wireless network, 1 of 2 data capable networks in US; directly lowered cost of sales and opened door to marketing directly to Nextel customers.  From September 2000 to September 2003 (3 years 1 month) Director Business Planning @ Responsible for directing the business planning, treasury and sales support functions.for a national provider wireless data and internet based communication systems until its merger and relocation into Cingular interactive. From July 1999 to September 2000 (1 year 3 months) VP Corporate Planning and Development|Director Business Planning & SEC Reporting @ Progressive management roles in private equity led spinout from SBC, growing from $140 to $650 million in revenue. Designed and implemented centralized accounting infrastructure for original roll-up of 30 independent paging offices by SBC. Subsequently managed national field finance organization and corporate business planning through P/E led leveraged buy/spinout. Prepared SEC filings for IPO and completed financial analysis and due diligence for over $1 billion in M&A and related financing. Key role in integration of acquired entities including BellSouth's paging business. Senior financial manger retained by outside advisers, being promoted to key role of VP Corporate Development during 2+year restructuring and sale of Company. From March 1990 to July 1999 (9 years 5 months) Fort Lee NJCorporate Finance Manager @ Responsible for acquisition due dilligence, systems design, integration and all financial management/reporting for a publically traded (London stock exchange) Company with $80 million in revenue. Company was formed to rollup approximately 7 security alarm companies and ultimately sold to ADT. From September 1987 to September 1989 (2 years 1 month) ManhattanSenior Accountant @ From 1984 to 1987 (3 years)

Master's Degree, Finance, General @ Penn Sate University MS, Pace University BBA From 2014 to 2015 Bachelor of Business Administration (BBA), Accounting and Finance @ Pace University-Pleasantville/Briarcliff Campus From 1982 to 1984 Michael CPA is skilled in: Managerial Finance, Public Companies, Mergers & Acquisitions, Accounting, IPO, Strategic Planning, SEC filings, Corporate Development, Venture Capital, Business Planning, Finance, Sales Operations, Wireless, Treasury, Strategic Partnerships, Sarbanes-Oxley, Monetization, Business Development, Start-ups, New Business Development, Management, Due Diligence, Corporate Finance, Executive Management, Financial Modeling, Private Equity, Sarbanes-Oxley Act, Business Strategy, Investor Relations, Mergers, Analysis, Financial Analysis, Leveraged Finance, Roadshows, Analyst Relations, Budget Management, Financial Reporting, Acquisition Integration, Equity Capital Markets, Debt & Equity Capital..., SEC, SaaS, Mobile Communications, Video Games, Mobile Internet, Turnaround Experience, Growth Capital, Business Profitability, Big 4, CPA