EDUCATION

and

CERTIFICATIONS

1981     Master of Business Administration, with

              Distinction, Cornell University

1980     Master of Engineering – Operations Research,

              Cornell University

1979     Bachelor of Science, with distinction – Industrial

              Engineering, Cornell University


2000-Present    Independent Turnaround Professional
Has provided consulting, CEO, COO, CRO, CFO, Receiver and Director services to financially troubled companies and their creditors in a variety of industries and situations


1984-1999    Perlmuter Printing
Commercial printing company
Chief Financial Officer


1982-1984    Parsons-Peebles
Manufacturer of large electric motors
Assistant Controller


1978-1982    White Motors
Manufacturer of trucks and farm equipment
Financial Analyst, Internal Auditor


1976-1978    Rothschild, Meckler & Co.
Public accounting firm
Staff Accountant


1995-Present    Independent Turnaround Professional
Has provided consulting, CEO, Crisis Manager, CRO, CFO, Trustee and Director services to financially troubled companies and their creditors in a variety of industries and situations


1992-1995    Policano & Manzo, LLC
Firm specializing in consulting to companies and creditors with regard to financially troubled situations


1991-1992    Price Waterhouse
Served as head of the Cleveland area Reorganization and Bankruptcy practice


1988-1991    Zolfo, Cooper & Company
Firm specializing in consulting to companies and creditors with regard to financially troubled situations


1984-1987    Touche Ross & Company
Manager in the general management consulting practice


1981-1984    Standard Oil of Ohio
Manager in strategic planning, financial analysis, and mergers and acquisitions departments of chemical and manufacturing divisions


EXPERIENCE

RESUME OF:  ROBERT ANGART

RESUME OF:  STEVEN SUES



Sues and Angart

2004     Certified Turnaround Professional

1990     Master of Business Administration, John Carroll

              University

1979     Certified Public Accountant

1976     Bachelor of Business Administration, Cum Laude,

              Cleveland State University