DSJ Consulting, LLC
DSJ, or its professionals, have been retained in a wide variety of engagements over the past five years.  The following are representative of restructuring transactions:

Film Script Development, Film Library Management
(Publicly traded company with active interests in three core segments - film script development and film library management, direct mail order marketing and live theatrical production)

Reduced operating losses from $ 4.5 million in 1999 to $ 2 million in 2000 and accomplished reversal to operating earnings of $ 381,000 for the six months ended October31, 2000, through significant cost-cutting measures

Eliminated two investees reported under the equity method of accounting by restructuring ownership interests

Eliminated equity contribution requirements for loss-ridden joint venture without further legal implications

Consummated one acquisition in a stock for stock transaction, with a minimal cash investment, in a complimentary industry that immediately doubled the recurring revenue base

Initiated the production of an Off-Broadway play that restored the Company's name and visibility within the entertainment industry, including the negotiation of film, stock and other ancillary rights

Mail Order Catalog Company
(Privately-held, direct mail order catalog company that markets toys, games, crafts and books specializing in cooperative play and development, animal protection and environmental awareness)

Commenced and completed acquisition assignment on behalf of small, publicly traded company

Resolved substantially all outstanding legal matters and contingencies prior to acquisition

Initiated and completed debt-for-equity conversion of secured and unsecured creditor claims iii exchange for SEC Rule 144 stock of acquiror

Drafted and filed private placement offering memorandum in connection with debt-for-equity conversion offering

Provided senior management with overall strategy on re-launching of initial mail order catalog after a three year production lapse

Developed initial strategy and content for new internet website and commenced business development activities with potential c-commerce partners

Giftware Manufacturing, Distribution
(Publicly traded company with active interests in three segments - giftware manufacturing and distribution, horticultural marketing and truck parts distribution)

Initiated and completed equity recapitalization and subsequent multi-tier debt reorganization pursuant to debt-for-equity conversion offers to various creditor classes

Prepared and presented strategic plan to NASDAQ for appeal of equity securities dc-listing action (appeal successfully achieved)

Resolved substantial securities and civil litigation matters (approximately twenty eases) against the company - settled by combinations of cash, securities or favorable court verdicts

Disposed of unprofitable operations by divestitures or closings

Reduced operating losses from $ 1.8 million in 1995 to $ 348,000 in 1996 and eliminated operating losses in 1997 by acquiring two companies in separate purchase transactions

Representative Restructuring Transactions