MICHAEL F. GERTNER Partner HARBOR Associates   Mike's professional experience includes a combination of both public and private accounting experience. He started his career at Ernst & Young, a "Big Five" international public accounting firm in their White Plains, NY office and worked with clients in a variety of industries including the oil and gas, pharmaceutical, real estate, banking and not-for-profit industries. Mike's private experience encompassed financial reporting, planning and analysis for large, publicly traded "Fortune 500" companies in the consumer electronics and benefits consulting lines of business. Mike is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. He received his Bachelor of Science degree in Accounting from New Hampshire College in Manchester. With demonstrated success in the recruiting profession, Mike has earned an excellent reputation in the marketplace.

HARBOR Associates 70 New Canaan Avenue Norwalk, CT 06850 phone: (203) 849-0863 fax: (203) 849-8894 e-mail: harbor@harborassoc.com www.harborassoc.com © 2000 HARBOR Associates, Inc. All rights reserved.