YUICHI IWATA, CPA, CIA, CISA, CCSA

San Diego, California 92129 * (858) 775-6346 CORE QUALIFICATIONS Operational Audits Information System Audits Financial Statement Audits System Evaluation & Implementation Business Planning & Analysis Accounting & Financial Management SEC, GAAP & IFRS Reporting Budget Preparation & Administration Process and Controls Improvement Fraud Assessment & Prevention Sarbanes Oxley 404 Implementation System Post-Implementation Review Resource & Inventory Management Cash Management Financial Analysis & Reporting General Accounting

PROFESSIONAL EXPERIENCE THUNDERBIRD RESORTS INC., San Diego, California A $130M publicly traded international provider of branded casino and hospitality services. 2010 2011

Group Financial Controller and Chief Accounting Officer Responsible for directing all group financial functions including oversight of internal and external financial reporting. Led a department of 7 accounting and 2 treasury professionals, and provided advice and guidance to 5 country finance departments. Led the timely and successful filing of unqualified IFRS compliant consolidated financial statements for the year ended December 31, 2010. Researched, selected, and led the implementation efforts of the project accounting system used at the Companys 5 star resort development in Daman, India, preventing additional project overruns. Identified forecasting, debt management, and consolidation process deficiencies. Researched, selected, and led the implementation efforts of best in breed web based forecasting and debt management systems, and a FRxbased multinational consolidation product for Microsoft Dynamics GP. ALPHATEC PACIFIC, INC., Tokyo, Japan 2007 2009 Japanese subsidiary of Alphatec Spine, Inc., a $120M Carlsbad-based publicly traded medical device company. Assigned to work at Alphatec Pacific, Inc. by VACO Resources, San Diego, California. Finance and Accounting Advisor 2008 2009 Responsible for advising and assisting the locally hired Chief Financial Officer in all finance and accounting activities. Improved cycle time to prepare and analyze monthly financial reports by ~50%. Improved cash management process to enable Alphatec Pacific, Inc. to make its 1st transfer payment to Alphatec Spine, Inc. since March 2005. Prepared accounting system migration plan designed to greatly reduce the cost and improve the quality and timeliness to prepare and analyze financial information. Discovered, analyzed and assisted in the collection of a 35M past-due account. Interim CFO 2008 Responsible for all finance and accounting activities. Prevented the planned tax consolidation of local entities which would have resulted in the loss of over 2/3 of Alphatec Pacific, Inc.s revenue due to the revocation of the entities distributor licenses. Discovered fraudulent revenue, resulting in the disallowance of 12M for bonus calculation purposes, saving 600K . Sarbanes-Oxley Consultant 2007 2009 Responsible for all Years One and Two Sarbanes-Oxley (SOX) compliance activities. Ernst & Young ShinNihon noted no material weaknesses during their Years One and Two compliance audits.

CHARLOTTE RUSSE HOLDING, INC., San Diego, California 2004 2007 An $840 million publicly traded mall-based fashion retailer of young womens apparel and accessories. Director, Internal Audit Responsible for all Years One and Two SOX compliance activities. Prepared and presented quarterly reports to the Audit Committee. Financial statement review responsibilities for all external financial reports. Performed implementation review of the inventory control system. Ernst & Young noted no material weaknesses during their Years One and Two compliance audits. Managed Years One and Two SOX external costs totaling $500K and $300K, respectively, considerably lower than costs incurred by other companies with similar annual revenue. IOMEGA CORPORATION, Roy, Utah/San Diego, California 2000 2004 A $340 million publicly traded producer of external, portable, and networking data storage equipment. Manager, Product Marketing Finance Responsible for providing financial, budgeting and pricing analysis support to product lines which generated 67% and 157% of the Companys net revenue and product profit margin, respectively, during 2003. Using Excel, BusinessObjects, and Hyperion Essbase, created financial models that optimized financial and pricing decisions for an obsolete product which successfully maintained cash flow that funded all of the Companys operations. Saved over $1million in telecommunication costs by proving that additional equipment was not needed to accommodate the web traffic generated by a proposed Internet venture. Convinced product management to adopt a simplified pricing structure and final build-out schedule for an endof-life product that resulted in improved margins and decreased operating expenses. ARTHUR ANDERSEN (Oakland/San Francisco/San Jose, California; Big Five CPA firm) Manager, Business Process Risk Consulting Account Executive, Contract Accounting Services COOPERS & LYBRAND (San Francisco, California; Big Six CPA firm) Senior Associate, Entrepreneurial Advisory Services EUREKABANK (Foster City, California; $2.2 billion publicly traded savings bank) Budget Analyst/Senior Accountant, Controllers Department ARTHUR ANDERSEN (San Francisco, California; Big Eight CPA firm) Semi-Senior Auditor EDUCATION Masters in Business Administration, Executive MBA Program, University of California, Los Angeles Bachelor of Science in Business Administration, Accounting, San Francisco State University CERTIFICATIONS Certified Public Accountant, State of California Certified Management Accountant Certified Internal Auditor Certification in Control Self-Assessment Chartered Global Management Accountant Certified Financial Manager Certified Information Systems Auditor 2005 1986 1993 1999

1991 1993 1989 1991 1986 1989

AFFILIATIONS Financial Executives International California Society of Certified Public Accountants Institute of Internal Auditors Association of Certified Fraud Examiners American Institute of Certified Public Accountants Institute of Management Accountants Information Systems Audit & Control Association