With more than 20 years of management and consulting experience, Scott Avila is a seasoned restructuring professional. Mr. Avila helps operationally and financially distressed organizations through out-of-court workouts and Chapter 11 reorganizations. His broad industry experience includes:

Manufacturing Entertainment Pharmaceuticals Paper and plastics Retailing Chemicals

Computer software and hardware Flavors and fragrances Recreational products Telecommunications Distribution and reselling Financial services

Mr. Avila has demonstrated the ability to create value in underperforming companies by quickly assessing the situation, developing an appropriate business strategy and implementing key tactics to quickly generate quantifiable results. These results are typically accomplished through a comprehensive review of the operational, financial and macroeconomic challenges facing the organization, followed quickly by development of a plan to maximize the value of the organization.

Mr. Avila has been instrumental in a number of prominent restructurings, assuming various senior executive and advisory roles on an interim basis, including:

• Chief restructuring officer (CRO) of a $250 million international motorcycle products manufacturer and distributor
• Advisor for a $1.2 billion farm cooperative
• CRO and COO of a $900 million international leasing and computer reseller
• CRO of a telecommunications service provider
• CRO of an international publishing and media company
• CFO of an international manufacturer of food products
• Court-appointed responsible officer of an office supply manufacturer
• CFO of an infomercial company

Mr. Avila received his bachelor's degree in business administration from California State University at Hayward and an MBA from the University of Southern California. He is actively involved in the Turnaround Management Association, the Los Angeles Bankruptcy Forum and the American Bankruptcy Institute. Mr. Avila also serves on the board of directors of Innovative Micro Technology.