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RSSM IS PLEASED TO ANNOUNCE THE FORMATION OF ROSEN SEYMOUR SHAPSS MARTIN & COMPANY CONSULTING GROUP LLP

NEW YORK, NY – January 19, 2009 - Rosen Seymour Shapss Martin & Company LLP (“RSSM”), Certified Public Accountants and Profitability Consultants is pleased to announce the formation of Rosen Seymour Shapss Martin & Company Consulting Group LLP.  The new company, which was formed in connection with the merger of Miller, Ellin Consulting Group, LLP and Miller, Ellin & Company, LLP, will fall under the umbrella of Rosen Seymour Shapss Martin & Company LLP.

Rosen Seymour Shapss Martin & Company Consulting Group LLP has named Michael Bernstein, CPA the Partner-in-Charge of the Consulting and Due Diligence Services Group.  Mr. Bernstein is a recognized expert in corporate finance and financial due diligence.  Mr. Bernstein has vast experience handling diverse clients including various services for public companies as well as initial public offerings.

"Through Rosen Seymour Shapss Martin & Company Consulting Group LLP we have created a highly motivated team of trained professionals and partners who will respond  to investing, lending criteria, due diligence and monitoring requirements representing various private equity firms, hedge funds, investment banks, banks and mezzanine lenders", states Michael Bernstein.

Rosen Seymour Shapss Martin & Company LLP will provide a complete range of professional services including, but not limited to: initial due diligence and continuous monitoring of portfolio companies and collateral and collateral performance, mergers and acquisitions, transaction structure advice, restructuring advisory services, crisis management, workout and turnaround engagements and collateral management and litigation support.

Martin L. Greenberg, Managing Partner, states "As RSSM grows in size and expertise - we remain firmly committed to serving our clients in the most strategic, creative and practical way."

For information contact:

Alisa Morris
Director of Marketing
(212) 303-1880
amorris@rssmcpa.com