Mr. Monheit has served for the past five years on the board of directors of Smith and Wesson Holding Corp., a Nasdaq company, and has been non-executive chairman since October 2005, when he led an effort for change in top management and strengthening of the board of directors. He was extensively involved in the preparation of the strategic plan. Mr. Monheit continues to provide leadership to the management team and the board of directors. He was previously chairman of the compensation committee and served on the audit committee.

Mr. Monheit’s experience includes being the co-founder and a past president of FTI’s Financial Consulting division. He was also the partner-in-charge of Arthur Andersen’s New York Financial Consulting division and the U.S. Bankruptcy and Reorganization practice with over 300 professionals. He served as managing partner for Spicer & Oppenheim, an international accounting and consulting firm, in its Houston office.

Some of Mr. Monheit’s prior company assignments have included Revco, Circle K, Starter Corporation, Continental Airlines, Greyhound Bus Company, US Homes and Sakowitz Department Stores. He has also worked on a significant number of out-of-court reorganizations.

Mr. Monheit also has extensive operational experience in senior management positions having worked in industry. He was chief financial officer and member of the board of directors for a privately held wholesale and retail auto parts distributor, a division controller for the May Company Department Stores and controller of a publicly traded computer timesharing company. In addition, Mr. Monheit has provided expert witness testimony on various topics such as solvency, feasibility, business practices, accounting issues and damages.

Mr. Monheit holds a B.S. in accounting from Fairleigh Dickinson University. He is a member of the American Institute of Certified Public Accountants, Association of Insolvency and Reorganization Advisors and National Association of Certified Fraud Examiners.