Offices in Atlanta, Charlotte, Cleveland and Toronto auroramp

1. Offices in Atlanta, Charlotte, Cleveland and Toronto www.auroramp.com

2. Table of Contents Introduction to Aurora Management Partners Our Practice Areas Our Engagement Approach Key Professionals Select Relevant Engagements Industry and Court-Related Experience Contact Information

3. INTRODUCTION Our Culture Results Oriented – Aurora professionals are driven to achieve client goals and objectives. Team Focused – Aurora professionals use a team approach to problem resolution and work closely with all levels of client management to optimize the benefit of the complementary skills brought by the Aurora team. Organizationally Sensitive – Aurora professionals understand the emotions that are present in stressful business environments and appreciate the challenges facing family-owned companies as well as publicly-held corporations. Our Commitment Partnership – Aurora is committed to considering the interests of all stakeholders to maximize value. Value Driven – Aurora prides itself on providing services and solutions where the benefits received far exceed our fees. Approach – Aurora provides its clients with clear, concise and objective analysis of the core issues and the facts surrounding them. Professionalism – Aurora professionals are committed to the highest level of integrity and business ethics. Senior Level Attention – An Aurora partner or director will lead every engagement. Our Capabilities Engagements – Aurora has the professional skills and the experience to handle assignments in most industries and address situations from the simple and straight-forward to those involving multifaceted, complex, and diverse strategic, operational and financial issues. Professional Staff – The Aurora team is comprised of experienced senior professionals who possess the experience, knowledge, skills and integrity that make the difference when addressing challenging assignments.

4. Who We Are • Aurora Management Partners is a turnaround and restructuring firm with 17 professionals located in Atlanta, Charlotte, Cleveland and Toronto. • The Aurora team is comprised of experienced senior professionals who possess the experience, knowledge, skills, and integrity that make the difference when addressing challenging assignments. Aurora principal’s have over one hundred years of combined relevant experience and have held CEO/COO/CFO or other leadership positions at numerous private and public companies. • Aurora provides a wide variety of Debtor and Creditor services, with most of our work focused on providing assessment and advisory services and interim management services involving companies in rapidly changing business environments. • Aurora provides its clients with clear, concise and objective analysis of the core issues and the facts surrounding them. We pride ourselves on providing services and solutions where the benefits received by our clients far exceed our fees.

5. Our Practice AreasOur services are divided into three distinct practice areas: Business Consulting Services Creditor Services Investor Services • Asset Sale or Acquisition • Business Plan Preparation • Business Strategy • Chapter 11 Management • Receivership Management • Finance Negotiation • Interim Management • CEO/CRO/COO/CFO • Litigation Support • Operational and Financial Restructuring • Operational Performance and Process Improvement • Viability Assessment • Working Capital and Cash Flow Management • Borrower Viability and Collateral Assessment • Chapter 7/11 Advisory • Debt Recovery • Forbearance and Loan Restructuring Due Diligence • Interim Management CEO/CRO/COO/CFO • Litigation Support • Forensic Accounting • Liquidation Services • Pre-Funding Due Diligence • Acquisitions • Divestitures • Exit Strategies • Equity Sourcing • Interim Management CEO/CRO/COO/CFO • Investment Assessment • Investment Due Diligence • Litigation Support • Mergers • Refinancing Sourcing

6. Our Approach • Our methodology allows us to employ the appropriate strategy based on the unique needs and characteristics of each engagement • Our experience and insight enable us to uncover problems and opportunities quickly, thereby eliminating costly delays and revisions. Our goal is to bring immediate value to every engagement. • Each engagement is managed by an Aurora principal who follows an agreed upon workplan and remains actively involved in all phases of the engagement through to completion to ensure client satisfaction and a consistent agenda. • Deliverables are tailored to precisely meet the needs of the audience, whether management, creditors, investors or directors.

7. Our Professionals Advanced Education – All of our professionals hold advanced degrees and/or professional certifications, are highly experienced and possess a deep knowledge of management and turnaround situations. Exceptional Leadership - Aurora principal’s have over one hundred years of combined relevant experience and have held CEO/COO/CFO or other leadership positions at numerous private and public companies. Proven Track Record – Aurora professionals have successfully completed over 200 engagements in a diverse group of industries. Experienced Negotiators – The Aurora professional is skilled at understanding and reducing key problems to manageable issues which assists in achieving acceptable resolutions whether with lenders, unsecured creditors, investors or other stakeholders. Professional Commitment – Aurora partners have significantly influenced the development of the program for designating Certified Turnaround Professionals (CTPs), currently chair committees responsible for CTP advanced education, and have aided in the development of both the Turnaround Management Association and the Association of Certified Turnaround Professionals.

8. Senior Management David Baker Senior Managing Director • 7

9. Key Aurora Professionals David Baker, CPA, Senior Managing Director, Charlotte, NC David is the Senior Managing Director of Aurora Management Partners and has played a major role in helping the firm expand to include offices in Atlanta, Charlotte, Toronto and Cleveland. He has been heavily involved with the firm’s bankruptcy practice handling cases in over 20 states. He has been engagement as Financial Advisor to the Debtor and to the Official Creditors’ Committee as well as Chief Restructuring Officer, Chief Executive Officer and Chairman of the Board of engaged companies. David graduated from the University of North Carolina at Chapel Hill in 1977 with a B.S. in Accounting and subsequently earned his CPA certificate. From 1977 until 1985 he worked with national accounting firms. In 1985, he left public accounting to manage a multi-state textile manufacturer headquartered in North Carolina. Then in 1997 he began his turnaround career with an engagement at a troubled textile business. Since co-founding Aurora Management Partners in 2000, David has managed a wide variety of both turnaround and bankruptcy consulting engagements. He has managed workouts and divestitures across several industries including steel fabrication and stamping, tier one and tier two automotive and truck suppliers, tool and die manufacturers, textiles, safety equipment distribution, appliance manufacturing, agriculture and food service. David also has extensive experience in China managing several assignments on the mainland. He has served as the CEO / CRO of a number of multi-national Tier I vehicle suppliers including clients involved in stamping, instrument clusters, plastic injection molding, tooling / dye manufacturing and automotive magnets. His debtor engagements include working capital management and assessments, debt reorganization, viability assessments and asset sales and acquisitions. In addition to his consulting duties, David has served as the interim CFO/COO of a $175 million integrated citrus producer and as the interim CFO of a $75 million appliance repair and parts manufacturer. He has also represented several secured creditors in debt recovery engagements. In 2005, Aurora and Dave received the Turnaround Management Association’s prestigious National Turnaround of the Year Award for his work in the Summitville Tile bankruptcy case in Northern Ohio. He has also received several regional awards for other cases. David maintains his CPA and is a board member of the Carolina’s TMA Chapter. David resides in Charlotte, NC with his wife and three children.

10. Our Credentials - Industry Experience • Manufacturing • Aerospace and Defense • Automotive Supply • Chemical & Fertilizer • Doll And Toys • Electronics • Injection Molding • Leather Tanning • Marine Products • Office Equipment • Oil & Gas Parts & Supplies • Paint • Pump • Specialty Products • Plastics • Precision Metal • Signage Products • Scrap Recycling Plants • Steel & Steel Scrap • Textile • Wire Rope and Cable • Telecommunications • Cable Installation • Key Telephone Systems • Network Infrastructure • National Call Center • PABX Systems • Satellite Communications • Service • Agriculture and Farming • Citrus growing • Cotton Processing • Dairy farming • Onion Growers • Construction-Residential and Commercial • Defense Contracting • Education • Forestry • Food Processing • Food and Juice • Soft Drink Bottling • Hotel/Motel Chains • Insurance Restoration • Mining/Earthmoving • Pest Control • Printing • Software • Trucking • Retail • Convenience Stores • Cinemas • Department Stores • Restaurants • Fast Food • Full Service • Resorts • Specialty Retail • Distribution • Automotive Parts • Fuel and Lubricants • Construction • Doors and Windows • Heavy Equipment • HVAC • Lumber & Building Material • Golf Course Supplies • Office Equipment • Propane • Plastic Sheet Goods • Signage Systems • Truck • Distribution/Leasing • LTL Hauling • HealthCare • Home Health • Hospitals • Medical Supply • Distribution • Manufacturing • Medical Research • Skilled Nursing and Assisted living • Surgery and Imaging Centers

11. Our Contact Information David Baker, Senior Managing Director,dbaker@auroramp.com 112 South Tryon Street, Suite 1770Charlotte, NC 28284 O- 704-377-6010 C-828-638-5744 www.auroramp.com