Michael G. Smith, CPA Partner Pinnacle Management & Consulting Education: Mike has a Bachelors Degree from Loyola University, Chicago with a Major in Public Accounting. He also attended the Lake Forest Graduate School of Management. Background: Mike has 5 years Public Accounting experience, 4 years Fortune 150 Company experience and 20 years of extensive experience consulting to distressed businesses. Specific Experience:  Mike has assisted distressed businesses in retail, distribution, dairy, health care, property management, manufacturing, wholesale, lumber, plastics, steel, transportation, automotive dealership, boat dealership and food service sectors. He has served in the capacity of Financial Advisor, Controller, Chief Financial Officer and President. He has also served as Chief Restructuring Officer, Court Appointed Financial Advisor, Court Appointed Examiner and Court Appointed Receiver in some of these engagements. Memberships: Mike has been a member of the Illinois and Arizona CPA Societies and is an active member of the American Bankruptcy Institute, the Arizona Turnaround Management Association and the Nevada Turnaround Management Association. Mike has served on the board of the Arizona Turnaround Management Association and is currently on the board of the Nevada Turnaround Management Association. Mike received the "Turnaround of the Year Award" in Arizona from the TMA in 2003 and was featured in the Arizona Republic for his work in restructuring and selling a distribution business with locations in Denver, Kansas City and Phoenix.

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