DIRK von GUENTHNER & ASSOCIATES

923 KAHENA STREET

HONOLULU, HAWAII 96825

OFFICE (808) 532-1400 * FAX (808) 395-1201 CELLULAR (808) 343-1400

E-mail: dvg@pixi.com

RULE 26 DISCLOSURES

1. NATIONAL PUBLICATIONS

a. “FORENSIC EXAMINER” - October 1994 - “Forensic Accounting”

b. “FORENSIC EXAMINER” - December 1994- “Forensic Accounting”

c. “FORENSIC EXAMINER” - February 1995 - “Forensic Accounting”

d. “FORENSIC EXAMINER” - October 1995 - “Forensic Accounting”

e. “FORENSIC EXAMINER” - December 1995- “Forensic Accounting”

2. BOOK PUBLICATIONS

a. “TREASURER’S MANUAL” STATE OF HAWAII CAMPAIGN SPENDING COMMISSION - PUBLISHED IN 1998, 1999, 2000, and 2002

3. SPEECHES

a. Institute of Managerial Accountants - 08/19/93

b. Institute of Internal Auditors - 01/18/94

c. EEOC Counsel - 10/30/95

d. Institute of Managerial Accountants - 12/14/95

e. Independent Association of Questioned Document Examiners - 09/26/96

f. University of Hawaii - Accounting Department - 04/30/99

g. Legislative Auditor, Marion Higa and senior staff members - 07/20/01

h. Institute of Internal Auditors - 09/18/01

i. Hawaii Chapter - Association of Certified Fraud Examiners - Fraud Workshop 11/15/02

j. Mercury Business Association - 11/08/04

k. Hawaii Chapter - Association of Certified Fraud Examiners - Corporate Con Workshop - 07/24/03

l. Hawaii Chapter - Association of Certified Fraud Examiners - Other People’s Money Workshop - 07/15/04

m. Hawaii Chapter - Association of Certified Fraud Examiners - Detecting and Preventing Fraud Workshop -05/19/05

n. Hawaii Chapter - Association of Certified Fraud Examiners - The Fight Against Fraud: Methods, Concepts and Techniques Workshop - 07/21/05

o. Hawaii Chapter - Association of Certified Fraud Examiners - Bad Paper Workshop - 09/15/05

p. Hawaii Chapter - Association of Certified Fraud Examiners - Effective Techniques for Interview and Communication - 11/17/05

q. Hawaii Chapter - Association of Certified Fraud Examiners - The Fraud Trial - 01/19/06

r. University of Hawaii - Masters of Accounting - Problem Based Learning Case in Forensic Auditing - 2/20/06

s. Hawaii Chapter - Association of Certified Fraud Examiners - Other People’s Money - 03/16/06

t. Hawaii Chapter - Association of Certified Fraud Examiners - Investment Swindles & Con Schemes - 05/18/06

u. Hawaii Chapter - Association of Certified Fraud Examiners - Making Crime Pay (How to locate hidden assets) 07/20/06

v. 16^th Annual Non-Profit Organizations Conference - Non-Profit - “Where is the Money?” - “Protect the Money! Fraud and Forensic Accounting” - 07/21/06

w. Hawaii Chapter - Association of Certified Fraud Examiners - Introduction to Fraud (Parts 1 and 2) - 09/21/06

x. University of Hawaii - Masters of Accounting - Problem Based Learning Case in Forensic Auditing - 09/25/06

y. Hawaii Chapter - Association of Certified Fraud Examiners - Introduction to Fraud (Part 5) - 11/16/06

z. Hawaii Chapter - Association of Certified Fraud Examiners - Introduction to Fraud (Part 7) - 02/01/07

aa. Chaminade University Tax Foundation - “Nonprofit Organizations” - Forensic Accounting Issues or Nonprofit Organizations

- 09/14/07

bb. Hawaii Chapter - Association of Certified Fraud Examiners - Public Records Investigation - 09/20/07

cc. Hawaii Chapter - Association of Certified Examiners - Introduction to Fraud - 11/08/07

dd. Hawaii Chapter - Association of Certified Examiners - Introduction to Fraud - Final Segment - 11/08/07

ee. Hawaii Chapter - Association of Certified Examiners - Extortion Fraud - 03/20/08

ff. Hawaii Chapter - Association of Certified Examiners - Ethical Lessons for the Financial Professional - How to tell if

someone is lying - 05/15/08

gg. Hawaii Chapter - Association of Certified Examiners - Bad Side of Business 07/17/08

hh. Hawaii Chapter - Association of Certified Examiners - Insurance Claim Fraud 09/18/08

4. CASES WHERE I HAVE TESTIFIED AS AN EXPERT AT TRIAL OR BY DEPOSITION IN THE PRECEDING FOUR YEARS

a. NICOLE WELDON V. MIYAKE CONCRETE AND AMERIGAS CIVIL NO. 97-0748(2)

b. USA V. MAI THI DO

CR NO. 97-1039 ACK-15

c. YOUNG SUK LEE V. JAMES S. SHIROMA CIVIL NO. 98-3465-08

d. VITOUSEK V. WOODY’S

CIVIL NO. 98-5132-11

e. ABEL V. STATE OF HAWAII

CIVIL NO. 99-0583

f. C&L SANDBLASTING V. MARISCO

CIVIL NO. 00-00281 SPK

g. LATHAM V. KERR MICHAELS DESIGN & CONST. MGMT.

CIVIL NO. 00-1-1679-05

h. SEABIRD V. AMERICAN MARINE

CIVIL NO. 00-1-0821-03

i. OCHS V. HMSA ET AL.

CIVIL NO. 01-1-0459(3)

j. SOUZA V. LIBERTY MUTUAL

AL658-024579-02

k. BLOOM V. TATIBOUET

CIVIL NO. 02-1-0431-02 DTK (05/29/03)

l. EIDAI INTERNATIONAL, INC. V. MEIJI SEIKA KAISHA, LTD

CIVIL NO. 02-00055 LEK (10/23/03)

m. KUCHLER V. DEPARTMENT OF TRANSPORTATION, STATE OF HAWAII

PCH-2003-21

n. MARISCO V. KIRIBATI SEAFOOD CO., L.L.C.

CV02-00093 DAE LEK

o. INTERNATIONAL SPECIALITY. INC V. MARISCO, LTD.

CIVIL NO. CV02-00272 DAE LEK

p. K’S MARINE V. C&S SERVICES

CIVIL NO. 04-1-1531-08 (KSSA)

5. APPOINTMENT BY U.S. DISTRICT COURT OF HAWAII

AUGUST 13, 2004 APPOINTED BY JUDGE HELEN GILLMOR AS SPECIAL MASTER IN PACE ET AL V. HONOLULU DISPOSAL SERVICE, INC. ET AL - CIVIL NO. 97-00335 HG-KSC

6. COMPENSATION TO BE PAID FOR STUDY AND TESTIMONY

a. My billing rate is $275.00 per hour, for trial and testimony my billing rate is $350.00 per hour plus GET.

b. The approximate hours spent working on this matter to the present is ______ hours.

c. My estimated billings for the preparation of this report including costs is $ _______.