david r. zaro (bar no. 124334) yale k. kim (bar no. 188895) … · 2015. 3. 17. · case no....

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Allen Matkins Leck Gamble Mallory & Natsis LLP

DAVID R. ZARO (BAR NO. 124334)YALE K. KIM (BAR NO. 188895) TED FATES (BAR NO. 227809) ALLEN MATKINS LECK GAMBLE MALLORY & NATSIS LLP 515 South Figueroa Street, Ninth Floor Los Angeles, California 90071-3309 Phone: (213) 622-5555 Fax: (213) 620-8816 E-Mail: [email protected]

[email protected] [email protected]

Attorneys for Receiver WILLIAM J. HOFFMAN

UNITED STATES DISTRICT COURT

CENTRAL DISTRICT OF CALIFORNIA

WESTERN DIVISION

SECURITIES AND EXCHANGE COMMISSION,

Plaintiff,

v. NATIONWIDE AUTOMATED SYSTEMS, INC.; JOEL GILLIS; and EDWARD WISHNER,

Defendants, OASIS STUDIO RENTALS, LLC; OASIS STUDIO RENTALS #2, LLC; and OASIS STUDIO RENTALS #3,

Relief Defendants.

Case No. CV-14-07249-SJO (FFMx) FIRST INTERIM FEE APPLICATION OF THE RECEIVER, WILLIAM HOFFMAN OF TRIGILD, INC., FOR PAYMENT OF FEES AND REIMBURSEMENT OF EXPENSES Date: April 20, 2014 Time: 10:00 a.m. Ctrm: 1 - 2nd Floor Judge: Hon. S. James Otero

Case 2:14-cv-07249-SJO-FFM Document 65 Filed 03/17/15 of 43 Page ID #:1039

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TABLE OF CONTENTS

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I. INTRODUCTION ........................................................................................... 1

II. SUMMARY OF TASKS PERFORMED AND COSTS INCURRED ..................................................................................................... 3

A. Categories and Descriptions of Work ................................................... 3

1. Asset Analysis and Recovery ..................................................... 3

2. Asset Disposition ........................................................................ 5

3. Business Operations .................................................................... 5

4. Investor Claims and Distributions .............................................. 6

5. Case Administration ................................................................... 7

6. Accounting/Auditing .................................................................. 7

7. Business Analysis ....................................................................... 8

8. Data Analysis .............................................................................. 8

9. Status Report ............................................................................... 9

10. Forensic Accounting ................................................................... 9

B. Summary of Expenses Requested for Reimbursement ....................... 11

III. THE FEES AND COSTS ARE REASONABLE AND SHOULD BE ALLOWED ............................................................................................. 11

IV. CONCLUSION ............................................................................................. 13


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William Hoffman of Trigild, Inc. ("Receiver"), the Court-appointed

permanent receiver for Defendant Nationwide Automated Systems, Inc. ("NASI"),

Relief Defendants Oasis Studio Rentals, LLC, Oasis Studio Rentals #2, LLC, and

Oasis Studio Rentals #3, LLC ("Relief Defendants"), and their subsidiaries and

affiliates (collectively "Receivership Entities"), hereby submits this first interim

application for approval and payment of fees and reimbursement of expenses

("Application"). This Application covers the period from the Receiver's temporary

appointment on September 30, 2014 through December 31, 2014 ("First Application

Period"), and seeks interim approval of $185,125.00 in fees and $14,242.06 in

expenses, and an order authorizing the Receiver to pay, on an interim basis, 80% of

the fees incurred ($148,100.00) and 100% of expenses incurred.

I. INTRODUCTION

This equity receivership involves a large and complex Ponzi scheme that is

the subject of the Complaint filed by the Securities and Exchange Commission

("Commission"). The Receiver was appointed on a temporary basis on

September 30, 2014, and on a permanent basis on October 29, 2014.

The appointment orders confer broad duties, responsibilities, and powers on

the Receiver which are designed to allow him to secure, preserve, and protect the

assets of the Receivership Entities, investigate and recover sums transferred to third

parties, conduct a forensic accounting and analysis of the Receivership Entities'

financial transactions, review and analyze investor claims, and maximize the amount

ultimately available for distribution to investors. The appointment orders also

authorize the Receiver to engage counsel to assist him in the performance of his

duties. The Receiver promptly determined that experienced, qualified counsel was

critical due to the size and complexity of the receivership estate.

This Application should be read in conjunction with the Receiver's First and

Second Interim Reports, which describe in detail the Receiver's activities during the


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First Application Period. So as to avoid repetition, references are made to relevant

portions of the reports in the below descriptions of the Receiver's work.

This Application seeks interim approval of $185,125.00 in fees for a total of

1,026 hours worked and payment on an interim basis of 80% of that amount, or

$148,100.00. The work performed is described task-by-task on Exhibit A and is

broken down into the following categories:

Category Hours Amount

Asset Analysis and Recovery 264.30 $46,787.50

Asset Disposition 13.00 $2,310.00

Business Operations 169.20 $28,615.00

Investor Claims and Distributions 132.50 $19,842.50

Case Administration 138.10 $22,887.50

Accounting/Auditing 56.20 $12,900.00

Business Analysis 7.80 $2,730.00

Data Analysis 45.40 $6,810.00

Status Report 21.10 $7,385.00

Forensic Accounting 141.70 $30,785.00

Travel Time 36.70 $4,072.50

TOTAL 1,026.00 $185,125.00

The initial phase of a complex equity receivership always involves substantial

work by the receiver and professionals to (a) identify and secure cash, real property,

and other assets, (b) preserve their value, (c) investigate and pursue recovery of

funds disbursed from the Receivership Entities' accounts, (d) address operational

and employee issues, (e) gather and review key documents, and (f) advise the Court

on the status of the Receiver's activities. As this type of receivership progresses,

fees and costs generally decline as operations are stabilized, assets are secured and


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protected, and procedures for the efficient administration of the receivership are put

in place.

This general trend of fees declining after the initial phase of the receivership

is very evident here. A little less than half of the fees incurred by the Receiver in

the first three months of the receivership (approximately $75,587.50) were incurred

in October 2014. The fees then dropped substantially to approximately $56,637.50

in November 2014 and approximately $52,900.00 in December 2014.

The initial phase of the receivership required substantial work not only to

investigate, secure, and protect receivership estate assets, but also to assess,

stabilize, maintain operations of the ATM business, and identify, takeover and

continue operations of a luxury trailer leasing business for movie studios. The

Receiver's investigation was complicated by the poor condition of records

maintained by NASI and affiliated entities, the company's very primitive system of

tracking investor deposits and disbursements, and the resulting need to meet with

Defendants Gillis and Wishner and a former bookkeeper for NASI, Analyn Solero,

to obtain basic information about NASI's operations and accounting procedures.

The Receiver has worked diligently and efficiently to obtain, research, review

and reconstruct voluminous amount of documents related to the Receivership Estate,

including financial statements, payments, receipts, business agreements, affiliated

businesses, investors, third party vendors and other third parties. The Receiver has

diligently performed its Court-ordered duties and should be compensated on an

interim basis for its work.

II. SUMMARY OF TASKS PERFORMED AND COSTS INCURRED

A. Categories and Descriptions of Work

1. Asset Analysis and Recovery

The Receiver's services in the Asset Analysis and Recovery category initially

required the takeover of NASI headquarters located at 5000 N. Parkway Calabasas,

Calabasas, California ("NASI Headquarters"), as well as gathering documents and


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electronic data from Wishner's business office located at 20969 Ventura Boulevard,

Woodland Hills, California ("Wishner's Office"). The takeover of NASI

headquarters required several members of the Receiver's team, including

accountants, operations managers, information technology ("IT") personnel and

paralegals. The Receiver's services during the takeover included time-consuming

review, organization and inventory of documents and files located in boxes, on the

floor in multiple stacks throughout the office, on all shelves of filing cabinets, and

on top of desks and inside drawers. Additionally, computers were seized and IT

personnel took inventory of the hardware and copied files on the computers and

network. An inventory of office furniture and equipment was also taken.

Defendant Wishner was actively providing accounting services to multiple

clients at Wishner's Office, including tax services to NASI, affiliated entities, and

unrelated third parties. To ensure only the appropriate documents and information

related to the Receivership Entities were obtained, the takeover of Wishner's Office

required significant and detailed review of physical files and documents and digital

files and documents by the Receiver's accountants, IT personnel, operations

managers, and paralegals.

Time in this category also includes the Receiver's services to obtain

information and documents to identify other assets of the receivership estate,

including accounts receivable, loans, bank accounts, vehicle records, approximately

239 operational ATM machines that were being serviced by third party vendors and

providing a positive cash flow to the receivership estate, and interests in other

businesses.

On November 18, 2014, the Court entered its Order Approving Receiver's

First Report and Recommendations, which confirmed that Relief Defendants are

affiliates of NASI, and therefore within the scope of the receivership. Minimal

information relating to Relief Defendants was available from NASI headquarters

and Wishner's Office. Further, the Receiver believes Relief Defendants were an


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active business with ongoing checks being mailed to unknown locations from

current customers. The manager of the business, Robert Keller Jr., ended the initial

call from the Receiver's staff abruptly and did not respond to subsequent messages.

The Receiver's counsel was later contacted by Mr. Keller's counsel, but no further

documents or information relating to the business have been provided. Accordingly,

significant time was spent identifying Relief Defendants' assets and customers and

taking control of their accounts receivable. That work is ongoing.

On October 21, 2014, the Receiver participated in a meeting with Defendants

Gillis and Wishner and their counsel at NASI's offices in Calabasas. The purpose of

the meeting was to gain an understanding of the very primitive, disjointed system of

documents and spreadsheets used by NASI to (a) track investor deposits,

disbursements, and contact information, and (b) create statements issued to investors

on a monthly basis.

NASI made substantial loans and other transfers to an entity called Fuel

Doctor, LLC ("Fuel Doctor"). The Receiver obtained and reviewed documents and

information necessary to evaluate the operations of Fuel Doctor, an ongoing

business entity with physical inventory and revenue. On December 17, 2014, the

Receiver's accountant and operations manager met with Mark Soffa, who has played

a central role with Fuel Doctor's operations and also worked for NASI.

The reasonable and necessary fees for the Receiver's services in this category

total $46,787.50.

2. Asset Disposition

Time in this category focuses primarily on selling office furniture and

equipment located at NASI's headquarters that was no longer needed. That work is

ongoing. The Receiver's services in this category total $2,310.00.

3. Business Operations

Time in this category involved the operations of NASI's ATM business and

Oasis' luxury trailer rental business. The ATM business required the Receiver to


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review contracts and periodic reports and communicate regularly with the ATM

servicing companies (Cardtronics and National Link) to obtain payments from the

servicer and coordinate the removal and servicing of ATMs.

The Receiver's accountants and operations managers spent significant time

obtaining, reviewing and analyzing contracts with the locations of the approximately

239 ATMs to determine the amount they were owed. Verification of thousands of

transactions per ATM based on contracts with varying pricing structures unique to

each ATM location required significant time by Receiver's accountants and

operations managers. The Receiver's operational managers also communicated

daily with the business owners to maintain ATM operations, resolve ATM repair

issues, and coordinate the removal of ATMs, when appropriate.

Additionally, this category includes time to confirm and communicate with

customers, vendors, and insurance companies of Oasis' luxury trailer rental business

in order to obtain payments from customers, secure the assets, and continue business

relations with existing customers.

The reasonable and necessary fees for work in this category total $28,615.00.

4. Investor Claims and Distributions

Time spent in this category included communications with investors through

letters, a NASI-dedicated website and telephone conversations. Substantial time

was required to compile a current mailing list of more than 2,450 investors. An

introductory letter was mailed to each investor with a mailing address known to the

Receiver. The introductory letter informed the investor that the Receiver was

appointed by the Court, provided the Receiver's contact information, as well as basic

information about the receivership. In addition to mailing over 2,450 letters to

investors, the Receiver setup two (2) dedicated telephone lines for investors to leave

voicemails to the Receiver. The Receiver's staff listened to each voicemail and

provided the Receiver with relevant information. A website was also setup by the

Receiver to provide investors accurate information in an efficient and cost-effective


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way. Information on the website includes recent Court filings and answers to

frequently asked questions to keep the investors informed about the status of the

Receiver's work. The website also included a questionnaire for investors to fill out

to provide the Receiver with contact information, time of investment, and other

important information.


5. Case Administration

The Receiver's services in this category included time spent by the Receiver

and his staff in several meetings and discussions and other communications with the

SEC, FBI and Defendants. Additionally, substantial time was required to evaluate

and prepare strategies and specific courses of action to further the administration of

the receivership estate. This category also included a variety of matters that did not

correspond directly into another category, but fall within the general administration

of the receivership estate, such as reviewing, commenting and communications with

the Receiver's counsel, Allen Matkins, regarding the temporary restraining order,

preliminary injunction, bankruptcy filing and dismissal of bankruptcy, and other

filings with the Court. Additionally, this category included strategies, preparation

and organization of tasks required to further the objectives of the general

administration of the receivership estate.


6. Accounting/Auditing

Services in this category include obtaining, reviewing and analyzing

accounting and financial documents, including financial statements, bank

statements, cash flow reports, past tax returns, and a variety of other accounting and

financial documents and reports for NASI, ATM servicers, Relief Defendants, Fuel

Doctor, and other related businesses. The objectives of these services include

identification and verification of assets, liabilities, customers, vendors and other

third parties who paid, received payments, or owe funds to the Receivership


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Entities. The Receiver's takeover of NASI and related entities required preparation

of financial statements by the Receiver's accountants in order to prepare tax returns,

prepare the Standardized Fund Account Report for the Court, support the valuation

of assets and Receivership Entities, and support strategic business decisions by the

Receiver.

The reasonable and necessary fees for the Receiver's services in this category

total $12,900.00.

7. Business Analysis

This category includes the Receiver's services for preparing and reviewing

business plans, business strategies, cash flow forecasts and other analysis relating to

NASI's ATM operations, Relief Defendants' luxury trailer leasing and Fuel Doctor.

Specifically, the Receiver's accounting personnel reviewed ATM activity reports

and location agreements and prepared strategies and advised the Receiver of

appropriate actions. The reasonable and necessary fees for work in this category

total $2,730.00.

8. Data Analysis

The Receiver's services in this category include installation, maintenance and

updating management and computer information systems for NASI and related

entities. Due to the amount of digital data contained on the computers seized or

copied by the Receiver, documents scanned by the Receiver, the SEC, and the FBI,

and an array of digital information, the purchase of a dedicated server was required.

The Receiver's IT personnel efficiently set up and maintained the server to provide

access to critical information and documents. Moreover, the Receiver's personnel

updated the server with vast amounts of digital documents obtained via subpoenas

issued to third parties. The Receiver's IT personnel also setup the dedicated email

address for investors and investor questionnaires for the receivership website. The

reasonable and necessary fees for work in this category total $6,810.00.


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9. Status Report

The Receiver's services in this category include the review of supporting

documents and information for reports filed with the Court, preparation of reports

filed with the Court, and communication with parties involved with reports filed

with the Court. The complex nature of the Receivership Estate and unorganized

documents received by the Receiver required the Receiver's accounting personnel to

compile and consolidate information from several sources to provide accurate data

to the Court. The reasonable and necessary fees for work in this category total

$7,385.00.

10. Forensic Accounting

This category includes services in the reconstruction of financial statements,

check registers, check deposit schedules and many other accounting documents that

were either not available or need verification for accuracy. NASI's business

appears to have been setup in a disjointed way to prevent or confuse NASI

personnel and other parties from discovering the Ponzi scheme.

On November 14, 2014, the Receiver's accountant participated in an interview

of Analyn Solerno, a former employee of NASI, to obtain information on the

accounting procedure for NASI. The interview was very productive and confirmed

the Receiver's belief that NASI's accounting system and procedures were not

consistent with Generally Accepted Accounting Principles and significant time

would be required to confirm and reconstruct NASI accounting records. For

example, printouts with lists of investors and amount to pay each investor were

provided by Gillis to NASI personnel. NASI's personnel would manually type in

the information for each check, which would then be printed and mailed to the

investors. Normally, this process would be completed through an accounting

program with a verification and confirmation stage, not a manual accounting process

using printed lists. As a result, the Receiver's accounting personnel could not locate

or rely on existing accounting information and reports. Time-consuming


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reconstruction and verification from third party data (i.e., bank statements and

cleared checks) is required.

Creating an accurate check register showing the checks paid by NASI to

investors that cleared, not bounced, is a critical and time-consuming task. Reliable

information about who received funds and how much they received from NASI is

required to provide an accounting, determine tax filings, and determine amounts

paid to investors and third parties. NASI's check register and similar information

was either not available or not accurate, which required the Receiver's accounting

personnel to reconstruct the ledger of transactions. Information from bank

statements and cleared checks were used to create a schedule of checks paid by

NASI to investors. On average, over 2,000 checks were paid by NASI to investors

on a monthly basis in 2014. Further complicating the matter, many of these checks

did not clear and a new check was provided to the investor in the following month.

Furthermore, the same numbered checks were sometimes provided to the investor to

replace a "bounced" check.

The lack of reliable accounting reports for funds received from investors

requires reconstructing every deposit transaction from bank statements, cleared

checks, wire confirmations, and other sources. Again, this task is very time-

consuming but necessary.

With respect to Relief Defendants, neither financial statements, customer

lists, nor a check register for ongoing operations have been made available to the

Receiver despite subpoenas issued to Robert Keller, Jr. and others involved in the

business. The Receiver's accounting personnel used bank statements, copies of

cleared checks and wire transfer information to determine customer information,

including customer contact information, revenue received and potential assets.

In addition to verifying accounting information of NASI and Relief

Defendants, it was necessary to evaluate Fuel Doctor due to the large transfers it

received from NASI. Substantial review and analysis of documents produced by


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Mr. Soffa pursuant to subpoena was needed and included review of documents and

information from banks, third party vendors and customers, internal operational

material, and applications and filings with multiple publicly trading authorities.


B. Summary of Expenses Requested for Reimbursement

The Receiver requests the Court approve reimbursement of $14,242.06 in out-

of-pocket costs. The itemization of such expenses is summarized below by

category. The majority of expenses incurred relate to the purchase of the server and

mailing of letters to investors.

The total for costs incurred by the Receiver during the First Application

Period is $14,242.06 and is broken down by category as follows:

Category Total

Computer Equipment/Software $5,796.88

Office Supplies $212.56

Parking $34.00

Photocopying $3,357.30

Postage/Overnight Expenses $2,234.33

Online Research $13.00

Storage $844.11

Travel and Meals $1,749.88

TOTAL $14,242.06

III. THE FEES AND COSTS ARE REASONABLE

AND SHOULD BE ALLOWED

"As a general rule, the expenses and fees of a receivership are a charge upon

the property administered." Gaskill v. Gordon, 27 F.3d 248, 251 (7th Cir. 1994).

These expenses include the fees and expenses of the Receiver and his professionals.

Decisions regarding the timing and amount of an award of fees and costs to the


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Receiver and his Professionals are committed to the sound discretion of the Court.

See SEC v. Elliot, 953 F.2d 1560, 1577 (11th Cir. 1992).

In allowing fees, a court should consider "the time, labor and skill required,

but not necessarily that actually expended, in the proper performance of the duties

imposed by the court upon the receiver[], the fair value of such time, labor and skill

measured by conservative business standards, the degree of activity, integrity and

dispatch with which the work is conducted and the result obtained." United States v.

Code Prods. Corp., 362 F. 2d 669, 673 (3d Cir. 1966) (internal quotation marks

omitted). In practical terms, receiver and professional compensation thus ultimately

rests upon the result of an equitable, multi-factor balancing test involving the

"economy of administration, the burden that the estate may be able to bear, the

amount of time required, although not necessarily expended, and the overall value of

the services to the estate." In re Imperial 400 Nat'l, Inc., 432 F.2d 232, 237 (3d Cir.

1970). Regardless of how this balancing test is formulated, no single factor is

determinative and "a reasonable fee is based [upon] all circumstances surrounding

the receivership." SEC v. W.L. Moody & Co., Bankers (Unincorporated), 374 F.

Supp. 465, 480 (S.D. Tex. 1974).

The Receiver has submitted a detailed fee application which describes the

nature of the services rendered, and the identity and billing rate of each individual

performing each task. See Exhibit A. The Receiver has endeavored to staff matters

as efficiently as possible while remaining cognizant of the complexity of issues

presented. The request for fees is based on the Receiver's customary billing rates

charged for comparable services provided in other matters, less a 10% discount. In

addition, the Receiver did not charge for $2,521.59 in Travel and Meals Expenses

and 75 hours of work amounting to $11,802.50 in fees incurred.

The work performed by the Receiver was essential to carrying out his Court-

ordered duties. The Receiver has worked diligently since the Receiver's

appointment to (a) investigate, secure, and protect the assets of the receivership


EXHIBIT A

Exhibit A Page 14


NATIONWIDE AUTOMATED SYSTEMS, INC., et al.William Hoffman of Trigild, Inc. (Receiver) - Statement of Professional Fees

Summary by MonthOctober 1, 2014 to December 31, 2014

Total for Q4 2014 October November December

Summary Hours Amount Hours Amount Hours Amount Hours AmountAsset Analysis and Recovery: 264.30 46,787.50$ 156.00 26,540.00 55.60 8,822.50 52.70 11,425.00 Asset Disposition: 13.00 2,310.00$ 1.80 630.00 10.70 1,605.00 52.70 75.00 Business Operations: 169.20 28,615.00$ 39.40 7,010.00 55.00 9,362.50 74.80 12,242.50 Investor Claims and Distributions: 132.50 19,842.50$ 58.90 9,837.50 46.00 6,245.00 27.60 3,760.00 Case Administration: 138.10 22,887.50$ 58.90 10,325.00 47.20 7,400.00 32.50 5,162.50 Accounting/ Auditing: 56.20 12,900.00$ 39.80 9,692.50 9.20 1,867.50 7.20 1,340.00 Business Analysis: 7.80 2,730.00$ 5.30 1,855.00 4.20 875.00 - - Data Analysis: 45.40 6,810.00$ 26.10 3,915.00 15.70 2,355.00 3.60 540.00 Status Report: 21.10 7,385.00$ 8.10 2,835.00 13.00 4,550.00 - - Forensic Accounting: 141.70 30,785.00$ - - 36.80 12,605.00 104.90 18,180.00 Travel Time: 36.70 4,072.50$ 27.70 2,947.50 8.00 950.00 1.00 175.00

Total: 1,026.00 $185,125.00 422.00 75,587.50 301.40 56,637.50 357.00 52,900.00

Payable (80%): $148,100.00Withholding (20%): $37,025.00

Exhibit A Page 15


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NATIONWIDE AUTOMATED SYSTEMS, INC., et al.William Hoffman of Trigild, Inc. (Receiver) - Statement of Professional Fees

October 1, 2014 to December 31, 2014

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided

Asset Analysis and Recover:10/01/14 Jim Haupert Operations Manager 8.50 $150.00 $1,275.00 Conducted takeover procedures, review files, boxes and mail (6.3); and Collected

important files for sending to the Trigild corporate office (2.2).10/01/14 Kristine Hammond Accounting CPA 7.50 $350.00 $2,625.00 Reviewed C. Godin computer and office for any investor or accounting files (2.5);

Examined boxes in storage room for files to immediately seize (3.2); and Began reviewing contents of 12 file cabinets in J Gillis office (1.8).

10/01/14 Melissa Erickson Operations Manager 8.00 $150.00 $1,200.00 Takeover activities at 5000 Parkway office, including review of files (4.5), stacks of documents (2.7), and organize loose files (.8).

10/02/14 Alexander Earl Paralegal 2.60 $150.00 $390.00 Draft detailed email to Receiver re takeover (.2); Revise email to Receiver re takover (.3); Teleconferences to City National Bank and Grandpoint Bank re: Seizing Defendant's bank accounts (.4); Drafting letter to banks re: seize/freeze funds (.6); Teleconf. to Grandpoint Bank again. Drafting email to Grandpoint contact (.4); and Teleconf. with CNB's attorney re: defendant's accounts, and draft email to updateupdating Manager re: same (.7).

10/02/14 Jim Haupert Operations Manager 4.50 $150.00 $675.00 Conducted takeover procedures; going through files (2.2), boxes and mail (1.4), and meeting with upset clients regarding their investments (.9).

10/02/14 Kevin Berry Operations Manager 3.00 $150.00 $450.00 Sorting and reviewing documents and filing to move files to receiver office.10/02/14 Kristine Hammond Accounting CPA 4.50 $350.00 $1,575.00 Completed review of Gillis file cabinets and prepared 2 boxes of documents for

immediate seizure (1.6); Reviewed receptionist desk and hard drive for emails, investors and accounting data (1.5); and Packed and loaded important documents and computers for transport by van to San Diego (1.4).

10/02/14 Melissa Erickson Operations Manager 4.50 $150.00 $675.00 Takeover of Calabasas office and continue to review and organize files (2.8), and locate additional documents (1.7).

10/03/14 Alexander Earl Paralegal 1.10 $150.00 $165.00 Teleconf. with counsel re: hotel agreements. 10/03/14 Kevin Berry Operations Manager 4.50 $150.00 $675.00 Reviewing documents and phone calls with receiver and receiver counsel re: bank

accounts.10/06/14 Alexander Earl Paralegal 2.00 $150.00 $300.00 Teleconf. to City National Bank re: bank statements, and draft follow up email to

counsel and operations team re: same (.3); Teleconf. with Grandpoint Bank rep re: Freezing defendant's bank accounts, draft letter to bank re: same, and draft follow up email to operations team and counsel re: same (1.6); and Teleconf. to CNB rep in charge of subpoenas, and draft follow up email to counsel (.1).

10/06/14 William J. Hoffman Receiver 0.20 $350.00 $70.00 Review Jannol declaration.10/07/14 Alexander Earl Paralegal 1.20 $150.00 $180.00 Draft letter of authorization to access bank statement (.7); and Review draft letter to

Grandpoint Bank re: statements, prepare documents for signature, and send documents to bank rep at Grandpoint (.5).

10/07/14 Kevin Berry Operations Manager 3.80 $150.00 $570.00 Calls with NASI service companies, meet with accounting, call with receiver re: bank accounts, setting up NASI web site, phone number and email.

10/08/14 Alexander Earl Paralegal 0.70 $150.00 $105.00 Review and save Grandpoint Bank statements for NASI account.

Exhibit A Page 16


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided10/08/14 Kevin Berry Operations Manager 4.00 $150.00 $600.00 Meeting with counsel re: research on defendants, meet with accountant re: status of

bank account findings, call with Receiver counsel re: status of bank accounts and contact info., and return calls to investors.

10/08/14 William J. Hoffman Receiver 0.50 $350.00 $175.00 Review info from Grand Point Bank.10/09/14 Alexander Earl Paralegal 1.70 $150.00 $255.00 Follow up with City National Bank re: statements and copies of checks and

discussion with bank rep re: same (.6); Research Oasis Studio in Houston, TX (.7); and Summarize Appointment Order and Civil Minutes for receiver website (.4).

10/09/14 Kevin Berry Operations Manager 5.30 $150.00 $795.00 Meeting with receiver counsel re: research plan (2.1), information needed from defendants (.9), current info. Gathered (1.5), and status of ATM’s at locations (1.7).

10/10/14 Alexander Earl Paralegal 3.30 $150.00 $495.00 Review cash management agreement and ATM address list (.1); Additional research Oasis Studio Rentals in Houston (.7); Review Grandpoint Bank statements (.4); Draft email to Manager re: summary of results of bank account research (.3); Discussion with VP of Hosp re: letter to ATM servicers, and draft letters to all ATM locations (1.4); and Identify ATM locations for CardTronics, and review ATM location spreadsheets for NationalLink and CardTronics (.4).

10/10/14 Kevin Berry Operations Manager 3.80 $150.00 $570.00 Return calls to investors (1.5), call with CardTronics re: location reports (.8), call with NationalLink re: ATM storage (.5), and review status with accountant (1.0).

10/10/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Examine and sort seized office files: Oasis files (2.5), tax returns (1.7), and investor documents (3.8).

10/13/14 Brianna McGillicuddy Paralegal 1.00 $150.00 $150.00 Review and revise letter to hotels regarding ATM locations; Merge letter for mailing; Draft and revise letters to CardTronics and NationalLink re: wiring of funds; and Draft emails to and from K. Berry and M. In re: same.

10/13/14 Kevin Berry Operations Manager 4.50 $150.00 $675.00 Meeting with receivership team re: changes to web site (1.7), emails reviewed (.5), follow up on bank statement requests (1.4), and call with receiver counsel re: CNB status of bank accounts info (.9).

10/13/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Examine and sort seized office files: NASI tax documents (4.7), bank statements (2.8) and other misc. documents (.8).

10/14/14 Alexander Earl Paralegal 2.50 $150.00 $375.00 Discussion with VP of Hospitality re: seizing NASI's bank accounts, and Draft email to rep at Grandpoint Bank re: same (.3); Teleconf. with rep at Grandpoint Bank. Discussion re: seizing NASI bank account, draft summary email to VP of Hosp re: same, scan and save copy of Receiver's ID to provide Grandpoint Bank, and forward copy of ID to Grandpoint Bank (.8); Discussion with Manager re: ATM locations for CardTronics and NationalLink, and revise letter to ATM locations (.9); and Draft letter to CardTronics and NationalLink requesting all agreements and contracts with NASI (.5).

10/14/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Examine and sort seized office files: NASI documents (3.2), Fuel Doctor documents (2.1), letters and emails (2.7).

10/15/14 Alexander Earl Paralegal 0.20 $150.00 $30.00 Drafting email to property manager for NASI's office in Calabasas.10/15/14 David Wallace General Counsel 2.00 $350.00 $700.00 Review documents related to principals and discussion regarding salespeople and

trust companies; analysis of stock securities agreement.10/15/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Review and organize bank statements copies of cashed checks to identify location

rent payments.

Exhibit A Page 17


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided10/16/14 Jim Haupert Operations Manager 3.10 $150.00 $465.00 Obtain boxes, tape, and trash bags for takeover (1.3); and Assemble file storage bags

and boxing all files pertaining to clients and business 50 plus boxes of files were boxed and moved to the front office (1.8).

10/16/14 Jim Haupert Operations Manager 6.90 $150.00 $1,035.00 Box and package all computer and monitor equipment and disposed of all office trash and miscellaneous items envelopes, paper, files (4.4); and Removed, packaged and took inventory of all pictures in all offices (2.5).

10/16/14 Kevin Berry Operations Manager 2.50 $150.00 $375.00 Call with NationalLink and CardTronics re: wiring payments to the receivership account, meeting with accounting re: set up of receivership financials, and call with receiver counsel re: NASI employee info.

10/16/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Examine boxes of bank statements with images of cashed checks to identify location rent payments.

10/17/14 Jim Haupert Operations Manager 5.50 $150.00 $825.00 Finished organizing the offices (3.2), removing trash (.8), met with movers (.6), supervised and took inventory of boxes taken to the movers truck for delivery to the Trigild corporate office (.9).

10/20/14 Alexander Earl Paralegal 0.60 $150.00 $90.00 Reviewing CardTronics agreements with NASI. 10/21/14 Alexander Earl Paralegal 0.50 $150.00 $75.00 Review and process CardTronics Monthly Fee Settlement Report. 10/22/14 David Wallace General Counsel 1.00 $350.00 $350.00 Review and analyze stock holding of Gillis and discussion and correspondence with

outside counsel regarding same.10/28/14 Alexander Earl Paralegal 1.00 $150.00 $150.00 Draft letter to Automated Systems America, Inc. 10/30/14 Alexander Earl Paralegal 0.80 $150.00 $120.00 Discussion with counsel, A. Kudla, re: document tracking.10/30/14 Rita McCoubrey Paralegal 3.00 $150.00 $450.00 Organzie notifications to investors.10/31/14 Alexander Earl Paralegal 1.20 $150.00 $180.00 Prepare document control spreadsheet of activity.10/31/14 Rita McCoubrey Paralegal 4.50 $150.00 $675.00 Review and copy files for Fuel Doctor.11/03/14 Rita McCoubrey Paralegal 6.00 $150.00 $900.00 Review and copy case file documents for Fuel Doctor litigations.11/04/14 Alexander Earl Paralegal 2.20 $150.00 $330.00 Work with USPS on leaving a forwarding address for Calabasas address to Receiver's

corporate address, and prepare form online (.9); Process and review digital copies of NASI docs, and update server with all docs to document log spreadsheet (1.0); and Teleconf. to Grandpoint Bank and Draft follow up email to contact at Grandpoint Bank re: $401k check from NASI account (.3).

11/04/14 Kevin Berry Operations Manager 0.20 $150.00 $30.00 Email to National Link Re: information required by Receiver.11/05/14 Aaron Kudla Accounting CPA 0.30 $350.00 $105.00 Review corresp. from investors with information on potential assets. 11/05/14 Alexander Earl Paralegal 1.90 $150.00 $285.00 Create spreadsheet on bank accounts seized (.3); Follow up with Grandpoint Bank re:

check made out to OASIS Studio Rentals, LLC (.2); and Meeting with Receiver and counsels re next steps for bank accounts (1.4).

11/05/14 Jim Haupert Operations Manager 1.50 $150.00 $225.00 Organize additional items and taking photos of the furniture and equipment.11/05/14 Rita McCoubrey Paralegal 5.00 $150.00 $750.00 Review of bank statements and checks for Oasis Rentals.11/06/14 Alexander Earl Paralegal 1.70 $150.00 $255.00 Review image of $401k check made out from NASI account in September 2014 and

transfer statement; Review and process images; Draft email to NASI team re: same; and Draft email to Grandpoint Bank re: same (.4); Review and process electronic copies of NASI organizational chart and Internal Mailing System and update documents to log spreadsheet (.2); and Process and review OASIS Studio Rentals, LLC tax returns for 2009-2013 and udpate server and document log spreadsheet (1.1).

Exhibit A Page 18


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/07/14 Alexander Earl Paralegal 0.20 $150.00 $30.00 Draft email to counsel re: demand letter to National Link.11/07/14 Rita McCoubrey Paralegal 5.70 $150.00 $855.00 Review bank statements and checks for Oasis Rentals (1.1); Review and copy case

file documents for Fuel Doctor litigations (1.6); and Review bank statements and checks for Oasis Rentals (3.0).

11/10/14 Rita McCoubrey Paralegal 4.10 $150.00 $615.00 Organize and bundle file copies for Fuel Doctor.11/11/14 Kathi Webb Clerical 2.20 $75.00 $165.00 Review NASI emails regarding owning shares to Facebook.11/12/14 Aaron Kudla Accountant CPA 1.70 $350.00 $595.00 Review corresp. from T. Fates and K. Webb for assets to include in schedule of

potential assets (.3); Research and review additional documents to locate assets (.5); and Teleconf. T. Fates and K. Berry and meeting with K. Berry re claw back priorities (.9).

11/12/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Review Signature Cards produced by City National Bank for Defendants' bank accounts, and forward copies of signature cards to counsel, A. Kudla.

11/14/14 Kathi Webb Clerical 4.70 $75.00 $352.50 Organize investor documents, NASI reports, bank statements and other miscellaneous documents by year.

11/14/14 Rita McCoubrey Paralegal 4.70 $150.00 $705.00 Sort and box NASI documents by year to identify assets.11/17/14 Aaron Kudla Accountant CPA 0.80 $350.00 $280.00 Review list of emails re new entity formed by NASI and other investments. 11/17/14 Rita McCoubrey Paralegal 5.80 $150.00 $870.00 Sort and box NASI documents by year to identify assets.11/19/14 Aaron Kudla Accountant CPA 1.00 $350.00 $350.00 Meeting with K. Berry and teleconf. D. Wallace re claw backs for agents and

investors. 11/19/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Discussion with counsel re: obtaining DMV records for OASIS vehicles. 11/19/14 Kevin Berry Operations Manager 1.50 $150.00 $225.00 Meeting A. Kudla Re: strategy for recovery with sales reps and loans, discussion of

information from employee interview.11/19/14 Rita McCoubrey Paralegal 0.40 $150.00 $60.00 Sort and box NASI documents by year to identify assets.11/21/14 David Wallace General Counsel 0.80 $350.00 $280.00 Review and revise letter to Oasis regarding additional demands pursuant to

compliance with the court order.11/21/14 Kevin Berry Operations Manager 0.50 $150.00 $75.00 Meeting with A. Kudla re Oasis and info. from Gillis to CNB.11/24/14 Alexander Earl Paralegal 1.30 $150.00 $195.00 Draft demand letter to Oasis entity (.5); Revise draft demand letter to Oasis entity,

and draft service list as well (.3); and Overnight demand letters to Oasis Studio Rentals and their counsel, and draft emails to counsel as well (.5).

11/25/14 William J. Hoffman Receiver 0.40 $350.00 $140.00 Review and approve draft demand letter to Oasis.11/26/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Discussion with Operations Manager re: Calabasas office rent for December 2014.

Drafting email to landlord's counsel. 12/01/14 Aaron Kudla Accountant CPA 0.80 $350.00 $280.00 Prepare DMV request forms for Oasis, Oasis 2 and Oasis 3.12/01/14 Alexander Earl Paralegal 4.40 $150.00 $660.00 Prepare and submit check request for DMV Request for Record Information (.4);

Analyze City National Bank subpoena production docs for backup info on $175, 877.49 debit memo on NASI bank account on September 12, 2014 (1.0); Review and organize CNB Subpoena Production docs - copies of checks (2.7); and Draft letter to DMV re: Record Information Request for Oasis Studio Rentals vehicles (.3).

12/01/14 Jim Haupert Operations Manager 8.00 $150.00 $1,200.00 Moving all office furniture into a storage unit.12/03/14 Aaron Kudla Accountant CPA 0.30 $350.00 $105.00 Meeting with K. Berry re updated Oasis information to contact potential equipment

renters.12/03/14 Alexander Earl Paralegal 1.70 $150.00 $255.00 Draft letters to all utility vendors requesting all NASI accounts to be closed. 12/03/14 William J. Hoffman Receiver 0.50 $350.00 $175.00 Review emails from Ted Fates re: 7 issues.

Exhibit A Page 19


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/04/14 Aaron Kudla Accountant CPA 0.30 $350.00 $105.00 Review corresp. from investors and draft corresp. to/from T. Fates re potential assets.12/08/14 Aaron Kudla Accountant CPA 2.70 $350.00 $945.00 Research Oasis assets and DMV VIN numbers (.8); Review title documents and

vehicle insurance documents for Oasis (.6); Research Oasis insurance information, teleconf. and draft corresp. to/from Insurance Agent re Oasis Auto Policy (.9); and Meeting with K. Berry re Oasis vehicles (.4).

12/08/14 Rita McCoubrey Paralegal 3.40 $150.00 $510.00 Locate bank statements of investor check deposited into NASI (.4); and Review NASI computer back-ups, bank statements and physical files for Oasis (3.0).

12/10/14 Aaron Kudla Accountant CPA 1.90 $350.00 $665.00 Meeting with K. Berry re demand letters to Robert Keller Jr. and Sr. and other Oasis locations (.5); and Teleconf. Auto Insurance Agent and review Insurance Policy to identify Oasis trucks and trailers and draft corresp. to/from Insurance Agent (1.4).

12/10/14 Alexander Earl Paralegal 2.80 $150.00 $420.00 Review items received from Oasis Studio Rentals from Demand Letter sent, and update manager on what still needs to be produced by Oasis (.4); Review email correspondence from counsel, A. Kudla, re: Oasis Grandpoint Bank account, and Draft email to Grandpoint Bank rep re: same (.5); Draft second demand letter to Oasis Studio Rentals, LLC (.6); and Revise draft demand letter to Oasis Studio Rentals, LLC. Getting letter executed and mailing out copies via overnight to all recipients (1.3).

12/10/14 Rita McCoubrey Paralegal 3.50 $150.00 $525.00 Review and update server with documents re assets of NASI and Oasis.12/10/14 William J. Hoffman Receiver 0.20 $350.00 $70.00 Review and approve 2nd demand letter to Oasis.12/11/14 Alexander Earl Paralegal 0.50 $150.00 $75.00 Phone call to Neopost USA re: postage meters at Calabasas office. Request for

update on cancellation and shipping return labels. 12/11/14 William J. Hoffman Receiver 0.70 $350.00 $245.00 Review emails and documents from Mark Williams.12/12/14 Alexander Earl Paralegal 1.20 $150.00 $180.00 Process and Review Wishner, Gillis, and NASI bank statements provided by

Grandpoint Bank, and update log and server (.7); and Mail out second batch of demand letters to Oasis Studio Rentals, LLC (.5).

12/12/14 David Wallace General Counsel 1.50 $350.00 $525.00 Review and revise correspondence to defendants seeking documents and compliance with court order.

12/15/14 Aaron Kudla Accountant CPA 1.20 $350.00 $420.00 Teleconf. with Robert Keller Jr. and K. Berry re Oasis operations and assets (.5); and Teleconf. with T. Fates and K. Berry re summary teleconf. with Robert Keller Jr. and next steps to obtain Oasis documents and assets (.7).

12/15/14 Kevin Berry Operations Manager 0.90 $150.00 $135.00 Calls with R. Keller Jr. Re: Oasis information (.4); and Call with A. Kudla and T. Fates Re: R. Keller Jr. information received (.5).

12/16/14 David Wallace General Counsel 1.00 $350.00 $350.00 Discussion with counsel regarding correspondence to defendants seeking documents and compliance with court order.

12/16/14 Kevin Berry Operations Manager 0.70 $150.00 $105.00 Call with A. Kudla and T. Fates re: M. Soffa upcoming interview.12/17/14 Alexander Earl Paralegal 0.50 $150.00 $75.00 Discussion with counsel, A. Kudla, re: contacting post office for Oasis checks. Call

post office (.4); and Research on USPS website for information on forwarding mail in effort to have Oasis mail forwarded to Receiver's address (.1).

12/18/14 Aaron Kudla Accountant CPA 1.40 $350.00 $490.00 Review vehicle registrations and cross-reference with insurance policy and existing list of Oasis vehicles (.6); and Meeting with K. Berry re subpoenas, forwarding address, Leaseback and financials for Oasis (.8).

Exhibit A Page 20


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/18/14 Alexander Earl Paralegal 1.60 $150.00 $240.00 Draft demand letter to Sandy Round re: Oasis documents and financials.

Overnighting letter to Sandy Round (.5); and Prepare USPS Change of Address forms for all OASIS entities and affiliates (1.1).

12/18/14 David Wallace General Counsel 1.30 $350.00 $455.00 Draft additional correspondence to related entities, seeking documents and compliance with court order.

12/19/14 Aaron Kudla Accountant CPA 1.60 $350.00 $560.00 Teleconf. T. Fates and K. Berry re Oasis, Fuel Doctor, NASI and outstanding court filings (1.2); and Draft corresp. to/from K. Berry re Mark Soffa and Fuel Doctor (.4).

12/19/14 Alexander Earl Paralegal 4.70 $150.00 $705.00 Draft email to accountant re: bank accounts (.2); Draft letter to OASIS Trailer renters notifying them of receivership (.8); and Prepare USPS Change of Address forms for all OASIS entities and affiliates (3.7).

12/23/14 Aaron Kudla Accountant CPA 0.70 $350.00 $245.00 Revise letter to trailer renters re Oasis receivership and draft corresp. to/from A. Earl.12/23/14 Kevin Berry Operations Manager 0.30 $150.00 $45.00 Review of Oasis trailer rentals.12/30/14 Aaron Kudla Accounting CPA 1.50 $350.00 $525.00 Meeting K. Berry and review documents re subpoenas and Oasis assets (1.0); and

Revise list of addresses for Oasis letters and draft corresp. to/from A. Earl (.5).

12/30/14 Kevin Berry Operations Manager 0.90 $150.00 $135.00 Strategy meeting with A. Kudla re: DMV and Oasis vehicles (.7); and Discussion with operations staff re: Oasis vehicle DMV results and details of info. needed to move forward (.2).

264.30 46,787.50$

Asset Disposition:10/22/14 David Wallace General Counsel 1.00 $350.00 $350.00 Discussion with counsel for Landlord regarding Receiver's intentions regarding the

lease for premises and discussion with A. Earl regarding same.10/30/14 David Wallace General Counsel 0.80 $350.00 $280.00 Discussion with counsel for Landlord of office premises regarding termination of

lease and dispossession of the premises.11/05/14 Jim Haupert Operations Manager 1.00 $150.00 $150.00 Research and contact furniture liquidators send photos and emails.11/05/14 Kevin Berry Operations Manager 1.50 $150.00 $225.00 Status Update meeting with Receiver.11/05/14 Matthew In Operations Manager 0.50 $150.00 $75.00 Search for liquidators/auctioneers.11/06/14 Jim Haupert Operations Manager 1.00 $150.00 $150.00 Research and contact furniture liquidators and email photos.11/07/14 Jim Haupert Operations Manager 1.00 $150.00 $150.00 Research and contact furniture liquidators re additional furniture.11/10/14 Jim Haupert Operations Manager 1.10 $150.00 $165.00 Research and teleconf. furniture liquidators.11/11/14 Jim Haupert Operations Manager 0.90 $150.00 $135.00 Research and contact multiple furniture liquidators and respond to inquiries.11/12/14 Jim Haupert Operations Manager 1.00 $150.00 $150.00 Research and teleconf. furniture liquidators re additional furniture. 11/12/14 Matthew In Operations Manager 0.20 $150.00 $30.00 Sent an emails to G. Shore from A1 Liquidators Re: office liquidation.11/13/14 Jim Haupert Operations Manager 1.00 $150.00 $150.00 Teleconf. and email furniture liquidator companies. 11/14/14 Jim Haupert Operations Manager 1.50 $150.00 $225.00 Research and respond to furniture liquidators and sending photos and emails.12/29/14 Matthew In Operations Manager 0.50 $150.00 $75.00 Conference call with P. Wright at CardTronics.

13.00 2,310.00

Business Operations:10/03/14 William J. Hoffman Receiver 1.50 $350.00 $525.00 Review ATM hotel agreement sample (.6); Emails to/from SEC, AllenMatkins, staff,

investors (6) (.3); and Review 6 CardTronics reports (.6).10/07/14 William J. Hoffman Receiver 0.40 $350.00 $140.00 Review info from NationalLink.

Exhibit A Page 21


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided10/09/14 William J. Hoffman Receiver 0.80 $350.00 $280.00 Update memo from K. Berry re: activity to date (.3); and Review NationalLink

agreement and ATM address list (.5).10/13/14 David Wallace General Counsel 0.30 $350.00 $105.00 Review and revise letter to CardTronics for delivery.10/14/14 David Wallace General Counsel 0.50 $350.00 $175.00 Review correspondence from CardTronics regarding ATM machine sales and

maintenance.10/14/14 Kevin Berry Operations Manager 2.80 $150.00 $420.00 Return calls with investors, calls with NationalLink and CardTronics re: outstanding

amounts owed to NASI.10/16/14 David Wallace General Counsel 1.00 $350.00 $350.00 Telephone discussion with outside counsel regarding outstanding issues and

discussion regarding landlord demand for rent.10/20/14 David Wallace General Counsel 0.50 $350.00 $175.00 Discussion regarding lease issues and coordination with landlord counsel. 10/20/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Cross reference location rent contracts to CardTronics and NationalLink locations to

estimate rent pmts.10/21/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Cross reference location rent contracts to CardTronics and NationalLink locations to

estimate rent pmts.10/21/14 William J. Hoffman Receiver 0.50 $350.00 $175.00 Phone D. Foley re: service company info (Hilton).10/22/14 Rita McCoubrey Paralegal 8.00 $150.00 $1,200.00 Cross reference location rent contracts to CardTronics and NationalLink locations to

estimate rent pmts.10/28/14 Kevin Berry Operations Manager 1.70 $150.00 $255.00 Meet with Accountant re: rent (.5); Meeting with Receiver re: hotel contracts and

response with investors (.7); and Call with Receiver Counsel (.5).10/29/14 Kevin Berry Operations Manager 0.30 $150.00 $45.00 Call with Paul Wright/CardTronics.10/30/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Review and process Letter from Marriott.10/31/14 Kevin Berry Operations Manager 4.50 $150.00 $675.00 Review Fuel Doctor Documents (1.2); Research ATM location agreements (1.8); and

Calls with hotels re: site agreements (1.5).10/31/14 Matthew In Operations Manager 0.30 $150.00 $45.00 Sent an email to Jackie Steely from Automated Systems America, Inc. Re: payments

owed to NASI.11/03/14 Kevin Berry Operations Manager 3.10 $150.00 $465.00 Review past payments from ATM Servicers (1.7); and Call with Tom Carter/National

Link Re: payments due to NASI and amounts claimed by National Link due them from NASI (1.4); and

11/03/14 Matthew In Operations Manager 0.50 $150.00 $75.00 Conference Call w/National Link.11/04/14 Kevin Berry Operations Manager 0.80 $150.00 $120.00 Call with Receiver counsel re: First Report items and status of ASI and National

Link.11/04/14 Kristine Hammond Accounting CPA 1.10 $350.00 $385.00 Review location contracts for National Link with K. Berry (.6); and Review records

for any deposits from Fred Wrapp (RAPP), Douglas Karps, or ATM Rental, LLC (.5).

11/04/14 Matthew In Operations Manager 3.00 $150.00 $450.00 Return calls from hotel managers/directors Re: receivership matter and commission checks (1.0); and Review cash flow analysis (2.0).

11/05/14 Kevin Berry Operations Manager 0.50 $150.00 $75.00 Research and review transfers from NASI to Oasis.11/06/14 Kevin Berry Operations Manager 1.80 $150.00 $270.00 Research ATM site agreements (1.2); and Review NASI mailbox forwarded by Fuel

Doctor - M. Soffa (.6).11/07/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Review and process Priority Mailing Systems, LLC lease agreements and invoices for

postage meters at NASI's Calabasas office.

Exhibit A Page 22


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/10/14 Alexander Earl Paralegal 3.10 $150.00 $465.00 Review and process Fuel Doctor records and financials provided by investor and

udpate document log spreadsheet (.7); Review and process National Link Independent Sales Organization Agreement, and updated ATM list and Cash Management Agreement (.6); Review and process NASI Independent Contractor spreadsheet, ATM Trader Purchase Order Invoices, and Automated Systems America, Inc.'s invoices from Oct. through Nov. 2013, and update document log and save to server (1.0); and Review and process Invoice Statements from National Link and update document log (.8).

11/10/14 David Wallace General Counsel 1.20 $350.00 $420.00 Draft correspondence to NationalLink regarding document requests and further information regarding alleged loan to defendants.

11/10/14 Kathi Webb Clerical 0.70 $75.00 $52.50 Prepare documents for Fuel Doctors (.4); and Review bills for Nationwide Automated systems, and reviewing and filing investors documents received by mail (.3).

11/10/14 Kevin Berry Operations Manager 0.10 $150.00 $15.00 Call with Tom Carter. Counsel for National Link, regarding items requested.11/10/14 Rita McCoubrey Paralegal 1.00 $150.00 $150.00 Review location files; record rental agreement data.11/11/14 Kathi Webb Clerical 1.40 $75.00 $105.00 Review bills for Nationwide Automated systems, and reviewing and filing investors

documents received by mail.11/12/14 Alexander Earl Paralegal 1.90 $150.00 $285.00 Review and mail out demand letter to National Link's counsel (.3); Teleconf. to

CenturyLink re: bill received and follow up to make sure account is closed and final bill generated (.7); and Review NASI files, looking for Social Security Numbers and home addresses of NASI principals (.9).

11/12/14 David Wallace General Counsel 1.30 $350.00 $455.00 Correspondence with counsel for ASAI regarding failure to pay over funds owed to NASI and discussion regarding same.

11/12/14 Kevin Berry Operations Manager 2.50 $150.00 $375.00 Meeting with Receiver to discuss progress with vendors, location agreements and contacts, and research on affiliate (1.2); Call with Receiver counsel re: NASI employee info. needed, research priorities, and National Link demand letter (.6); and Meet with A. Kudla re: affiliate companies, review ATM and investor lists (.7).

11/12/14 Matthew In Operations Manager 0.80 $150.00 $120.00 Email to J. Steely Re: payments owed to NASI (.1); Email to T. Carter from National Link requesting for backup invoice summaries for payments received in Nov-14 (.2); and Meeting with Trigild staff re ATM operations (.5).

11/12/14 Rita McCoubrey Paralegal 5.60 $150.00 $840.00 Review location files; record rental agreement data.11/13/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Review and process Monthly Accounting Report from National Link and udpate

property document log. 11/13/14 David Wallace General Counsel 0.50 $350.00 $175.00 Telephone discussion with counsel for NationalLink regarding outstanding document

requests.11/13/14 Kevin Berry Operations Manager 0.90 $150.00 $135.00 Meet with A. Kudla re: Oasis info. (tax returns) and investor claw backs (.5); and

Call with D. Wallace re: items requested from National Link and Call with National Link counsel re: demand letter (.4).

11/14/14 Kevin Berry Operations Manager 0.40 $150.00 $60.00 Call with D. W. (counsel) re: items requested from National Link and Call with National Link counsel re: demand letter.

11/14/14 Rita McCoubrey Paralegal 0.70 $150.00 $105.00 Complete location file rental agreement data.

Exhibit A Page 23


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/17/14 Alexander Earl Paralegal 1.00 $150.00 $150.00 Draft email to Priority Neopost re: scheduling pickup of postage meters, teleconf. to

customer care to cancel accounts, draft email to manager re: same; and Draft email to Neopost again re: same (.7); and Phone call with ops manager re: postage units cancellation at Calabasas office, and draft follow up email to Neopost Mailing Systems (.3).

11/17/14 David Wallace General Counsel 0.80 $350.00 $280.00 Additional correspondence with counsel for ASAI regarding failure to pay over funds owed to NASI and discussion with Receiver regarding same.

11/17/14 Kevin Berry Operations Manager 1.40 $150.00 $210.00 Research ATM site files and payments due.11/18/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Reviewing and processing letter from National Link's counsel and Customer

Statement for the Period of 1/1/2013 through 10/31/2014; and Udpate both docs on document log.

11/18/14 Kevin Berry Operations Manager 2.00 $150.00 $300.00 Call with Card Tronics Re: recent statement and location ATM portal (.8); and Review National Link portal for ATM activity (1.2).

11/19/14 Kevin Berry Operations Manager 0.60 $150.00 $90.00 Return calls to two hotels re: ATM payments.11/20/14 Alexander Earl Paralegal 2.20 $150.00 $330.00 Fill out DMV forms INF-70 for Request for Record Information on OASIS, OASIS

#2, and OASIS #3 (.8); and Review and organize subpoena production from Mark Soffa for counsel (1.4).

11/20/14 Matthew In Operations Manager 2.00 $150.00 $300.00 Review contracts/agreements.11/21/14 David Wallace General Counsel 0.80 $350.00 $280.00 Review invoices from third party vendors to determine necessary expenses for the

estate and communicate with M. In regarding same.11/21/14 Kevin Berry Operations Manager 0.90 $150.00 $135.00 Return Call with ATM location site re: payment status (.2); Meeting with Accountant

re: payments to location sites for October (.4); and Review of open Accounts Payable to hotel locations (.3).

11/21/14 Rita McCoubrey Paralegal 0.70 $150.00 $105.00 Create Frederick ATM report.11/23/14 Kevin Berry Operations Manager 1.30 $150.00 $195.00 Review letter from Hilton Franchise regarding master agreement and agreements with

Hilton Hotel sites.11/24/14 Aaron Kudla Accountant CPA 0.70 $350.00 $245.00 Revise List of Questions re Oasis Studio Rentals, LLC.11/24/14 Kevin Berry Operations Manager 1.80 $150.00 $270.00 Review agreements for site locations received from Hilton counsel.11/25/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Discussion with Counsel and Operations Manager re: December rent for Calabasas

office, and draft email to landlord's counsel. 11/25/14 David Wallace General Counsel 1.00 $350.00 $350.00 Review and respond to correspondence regarding December tenancy and discussion

with Landlord regarding holdover.11/25/14 Kathi Webb Clerical 1.10 $75.00 $82.50 Review mail/bills to NASI from vendors, investors and business associates.11/25/14 Kevin Berry Operations Manager 0.70 $150.00 $105.00 Call with Card Tronics re: concerns from location sites.11/26/14 Kathi Webb Clerical 1.70 $75.00 $127.50 Review mail/bills to NASI from vendors, investors and business associates.12/01/14 Aaron Kudla Accountant CPA 0.50 $350.00 $175.00 Meeting with K. Berry re ATM Operations and new investor demand letters.12/01/14 Kevin Berry Operations Manager 0.70 $150.00 $105.00 Meet with A. Kudla re: Oasis Demand Letter and 1099 process (.4); and Review

current status of ATM transactions (.3).12/02/14 David Wallace General Counsel 1.30 $350.00 $455.00 Review and respond to correspondence and discussion with K. Webb regarding

appropriate insurance for the assets of the estate.12/02/14 Kathi Webb Clerical 1.30 $75.00 $97.50 Review mail/bills to NASI from vendors, investors and business associates.12/02/14 Kevin Berry Operations Manager 0.40 $150.00 $60.00 Call with National Link re: agreement with NASI.

Exhibit A Page 24


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/02/14 Matthew In Operations Manager 3.90 $150.00 $585.00 Called hotels Re: ATM status (.3); Review invoices from vendors (1.9); and Review

1099 list and update rent fees worksheet (1.7).12/03/14 Aaron Kudla Accountant CPA 1.50 $350.00 $525.00 Teleconf. T. Fates re ATM vendors, Oasis takeover, AMT operations and tax issues

(1.1); and Meeting with K. Berry re investor demands and ATM operations with NationalLink (.4).

12/03/14 Kevin Berry Operations Manager 0.80 $150.00 $120.00 Meeting with A. Kudla re: discovery of documents on Oasis and new contacts (.4); and Meeting with A. Kudla re ATMs (.4).

12/03/14 Matthew In Operations Manager 1.50 $150.00 $225.00 Review rent fee analysis.12/03/14 Rita McCoubrey Paralegal 1.30 $150.00 $195.00 Attempt to locate Crowne Plaza Englewood location agreement (.3); File and box

copies of location agreements (1.0).12/04/14 Kevin Berry Operations Manager 0.70 $150.00 $105.00 Calls with ATM site managers re: payments and receivership.12/04/14 Matthew In Operations Manager 2.20 $150.00 $330.00 Draft emails to hotels Re: commission payments, corresponded with servicers Re:

removal and servicing of ATM machines, reviewed letters sent from hotels Re: commission payments.

12/04/14 William J. Hoffman Receiver 1.10 $350.00 $385.00 List of requested documents for K. Berry.12/05/14 Kevin Berry Operations Manager 1.30 $150.00 $195.00 Review ATM transactions reports.12/05/14 Matthew In Operations Manager 0.60 $150.00 $90.00 Conference call with manager from El Conquistador Resort regarding commission

payments (.2); Conference call with manager from El San Juan Hotel and Resort regarding commission payments (.2); and Conference call with manager from Doubletree Seattle regarding commission payments (.2).

12/05/14 Rita McCoubrey Paralegal 4.20 $150.00 $630.00 Label location binders and update rent info spreadsheet (3.2); and Review, organize and scan location agreements (1.0).

12/08/14 Kevin Berry Operations Manager 1.50 $150.00 $225.00 Review and approve Accounts Payable commissions for to ATM sites (.8); and Review Oasis checks received from prior to 2013 (.7).

12/08/14 Matthew In Operations Manager 1.30 $150.00 $195.00 Draft rent fee letters and indexed rent fees on Nexus. 12/08/14 Rita McCoubrey Paralegal 1.00 $150.00 $150.00 Organize and save scanned location files for operations manager.12/09/14 Kevin Berry Operations Manager 2.10 $150.00 $315.00 Conf. call with National Link re: processes and procedures during receivership (1.3);

and Review and approve Accounts Payable (.8).12/09/14 Matthew In Operations Manager 0.30 $150.00 $45.00 Conference call with National Link regarding outstanding issues related to the ATM

machines that are being serviced by National Link. 12/10/14 Kevin Berry Operations Manager 1.30 $150.00 $195.00 Strategy meeting re: Oasis and NASI.12/10/14 Matthew In Operations Manager 0.50 $150.00 $75.00 Conference call with an accountant from Embassy Pittsburgh in regards to

commission checks (.2); and Conference call with managers from Embassy Suites Cleveland, Peakview Tower, and Wyndham Costa Mesa (.3).

12/11/14 Kevin Berry Operations Manager 1.00 $150.00 $150.00 Call with Card Tronics re: status of ATM’s at sites (.2); and Review agreements with site locations (.8).

12/12/14 Alexander Earl Paralegal 2.10 $150.00 $315.00 Mail out checks and letters to CardTronics ATM locations. 12/12/14 Kevin Berry Operations Manager 0.50 $150.00 $75.00 Call with Card Tronics re: status of and concerns with site managers.12/12/14 Matthew In Operations Manager 7.00 $150.00 $1,050.00 Prepare rent fee analysis, index invoices, prepare mail correspondence, and draft

letter correspondence. 12/15/14 Alexander Earl Paralegal 0.90 $150.00 $135.00 Teleconference with collection agency Prince Parker re: outstanding AT&T invoice

(.4); and Review and process Integrated Telemanagement Services, Inc. invoices and update document log (.5).

Exhibit A Page 25


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/15/14 Kevin Berry Operations Manager 1.20 $150.00 $180.00 Review and approve Accounts Payable commissions to ATM sites (.6); and Calls

with managers at site locations (.6).12/15/14 Matthew In Operations Manager 0.30 $150.00 $45.00 Conference call with GM at Embassy Suites Cleveland/Rockside. 12/16/14 Alexander Earl Paralegal 0.80 $150.00 $120.00 Review land processing letters re: ATM fee commissions. 12/16/14 Kevin Berry Operations Manager 1.20 $150.00 $180.00 Calls with managers at site locations.12/16/14 Matthew In Operations Manager 0.50 $150.00 $75.00 Conference call with manager from Embassy Suites Minneapolis regarding

commission checks (.2); and Conference call with an accountant at the Holiday Inn Torrance in regards to NSF payments (.3).

12/17/14 Kevin Berry Operations Manager 4.50 $150.00 $675.00 Interview meeting with Mark Soffa (Fuel Doctor).12/18/14 Aaron Kudla Accountant CPA 0.90 $350.00 $315.00 Meeting K. Berry re inventory, licensing agreement, ownership and ongoing business

operations of Fuel Doctor.12/18/14 Kevin Berry Operations Manager 2.30 $150.00 $345.00 Meet with A. Kudla Re: Oasis additional company names, check payments (.8); Call

with Mark Soffa re: inventory of product, 2014 financial statements, and Taspac servicer (.4); Fuel Doctor strategy meeting (.9); and Review Oasis checks received prior to receivership (.2).

12/19/14 Kevin Berry Operations Manager 2.10 $150.00 $315.00 Review and approve Accounts Payable commissions to ATM sites (.7); Review and approve Account Payable commissions to ATM sites (.3); and Strategy call with T. Fates and A. Kudla re: Fuel Doctor (1.1).

12/19/14 Matthew In Operations Manager 3.20 $150.00 $480.00 Prepared rent check letters for CardTronics, and review commission amounts. 12/22/14 Kevin Berry Operations Manager 1.70 $150.00 $255.00 Calls with ATM site managers re: past due payments (.8); and Review

correspondence from M. Soffa re: Nationwide (.9).12/22/14 Matthew In Operations Manager 0.80 $150.00 $120.00 Conference call with GMs' at the Waldorf Astoria, Embassy Suites Denver Airport,

and Dearborn Inn. 12/23/14 Aaron Kudla Accountant CPA 0.30 $350.00 $105.00 Review Engagement Agreements with law firms prior to Receivership.12/23/14 Alexander Earl Paralegal 1.90 $150.00 $285.00 Revising letters to Oasis renters. Overnighting all letters (.7); Downloading and

reviewing Mark Soffa Subpoena production box 5 of 5, and update document log (.1); Research entity structure of Fuel Doctor, LLC (.4); and Research additional ownership structure documents of Fuel Doctor, LLC, and prepare request form for CA SOS (.7).

12/23/14 Kevin Berry Operations Manager 1.60 $150.00 $240.00 Call with CardTronics re: bi-weekly update and location manager requests (.6); Call with National Link re: update on commission payments and location questions/concerns (.4); and Review Oasis letter to trailer rentals and companies involved (.6).

12/23/14 Matthew In Operations Manager 0.80 $150.00 $120.00 Conference call with controller at Embassy Suites Del Mar Beach Resort (.3); and Contacted companies that have had or are currently using Oasis' services in regards to payments and agreements (.5).

12/29/14 Alexander Earl Paralegal 1.20 $150.00 $180.00 Review Oasis Demand letter received from USPS, and draft email to counsel re: same (.4); and Prepare mail forwarding requests on USPS website for Oasis addresses in Receivership (.8).

12/29/14 Kevin Berry Operations Manager 2.60 $150.00 $390.00 Call with ATM site manager re: commission terms (.2); Review November Rent Fee report from National Link (.8); Review November Rent Fee report from CardTronics (1.2); and Review agreements with site locations (.4).

Exhibit A Page 26


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/30/14 Alexander Earl Paralegal 2.70 $150.00 $405.00 Prepare additional mail forwarding requests on USPS website for Oasis addresses in

receivership. 12/30/14 Kevin Berry Operations Manager 0.60 $150.00 $90.00 Review Fuel Doctor reports (.4); and Call with CardTronics re: ATM site concern

(.2).12/31/14 Alexander Earl Paralegal 0.80 $150.00 $120.00 Teleconf. from Neopost Mailing Services re: lease agreements for postage meters,

and draft follow up email with all receivership filings and a summary of the receivership.

169.20 28,615.00$

Investor Claims and Distributions:10/06/14 William J. Hoffman Receiver 0.70 $350.00 $245.00 Review and prepare emails to/from SEC, AllenMatkins, staff, investors (13).10/06/14 Lun Hua Information Technology 1.50 $150.00 $225.00 Register domain NASI-Receivership.com, and setup email account Receiver@NASI-

Receivership.com (.5); and Work with GoDaddy hosting company correct an issue regarding NASI site not displaying correctly (1.0).

10/07/14 Lun Hua Information Technology 1.00 $150.00 $150.00 Update website content, remote Trigild Inc. and add defendants name (.5); Update website, create links and upload documents Civil-minutes-order, OAR-TRO-NASI & Order (.3); and Update website, take duplicate count order document (.2).

10/07/14 William J. Hoffman Receiver 2.80 $350.00 $980.00 Review and draft emails to/from SEC, AllenMatkins, staff, investors (9); Review and prepare emails to/from SEC, AllenMatkins, staff, investors (19) (1.0); and Meeting (Chicago) with Sharon Weiss re: L.A. investors calling her (1.3).

10/10/14 Kathryn Davis Clerical 0.40 $75.00 $30.00 Listen to and document voice messages from investors.10/10/14 Spencer Ruberti Operations Manager 1.30 $150.00 $195.00 Setting up tracking spreadsheet and checking voice messages for investors.10/13/14 David Wallace General Counsel 2.20 $350.00 $770.00 Review and revise correspondence for distribution to investors and potential

claimants (1.3); review of accounts located and reviews and revise responses to common questions from investors (.7); and review of website for revisions (.2).

10/13/14 Lun Hua Information Technology 0.80 $150.00 $120.00 Consultation with K. Berry re regarding setup second NASI phone line (.3); and Setup second line 1166 for NASI investors in the phone system (.5).

10/13/14 Spencer Ruberti Operations Manager 1.10 $150.00 $165.00 Strategy discussion re investor inquiries.10/13/14 William J. Hoffman Receiver 2.30 $350.00 $805.00 Review "Investor Questions" with staff (.7); Emails to/from SEC, AllenMatkins,

staff, investors (13) (.7); and Draft "Receiver Message" to NASI Investors (.9).

10/14/14 David Wallace General Counsel 0.80 $350.00 $280.00 Review FAQs submitted by investors and further revisions to the website.10/14/14 Lun Hua Information Technology 0.30 $150.00 $45.00 Add NASI investor questionnaire on website per receiver's request.10/14/14 William J. Hoffman Receiver 0.40 $350.00 $140.00 Review and prepare emails to/from SEC, AllenMatkins, staff, investors (8).10/15/14 Kevin Berry Operations Manager 2.20 $150.00 $330.00 Return calls with investors and two ATM sites who want their ATM removed, review

emails received.10/15/14 William J. Hoffman Receiver 0.50 $350.00 $175.00 Emails to/from SEC, AllenMatkins, staff, investors (9).10/16/14 William J. Hoffman Receiver 0.30 $350.00 $105.00 Emails to/from SEC, AllenMatkins, staff, investors (5).10/17/14 William J. Hoffman Receiver 0.30 $350.00 $105.00 Review and prepare Emails to/from SEC, AllenMatkins, staff, investors (6).10/21/14 William J. Hoffman Receiver 1.00 $350.00 $350.00 Phone Sharon Weiss re: investor meeting (.6); and Phone Dr. Karlsberg re: Investor

list (.4).10/23/14 William J. Hoffman Receiver 0.30 $350.00 $105.00 Emailed Dr. Karlsberg list and comments.

Exhibit A Page 27


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/26/14 Aaron Kudla Accounting CPA 1.30 $350.00 $455.00 Research Lease Agreements and ATM Serial Numbers allocated to investors: Capri,

San Marino, and Stryker (.7); and Prepare Schedule of ATMs and Serial Numbers Allocated to investors: Capri, San Marino and Stryker (.6).

10/27/14 Aaron Kudla Accountant CPA 0.40 $350.00 $140.00 Review Investor lists.10/27/14 Alexander Earl Paralegal 5.50 $150.00 $825.00 Review and prepare Letter to Investors, and mail out letter to 2500 recipients (1.3);

Mail out letters to 2500 investors (.6); Review and process Order Approving Stipulation re: Dismissal of Involuntary Ch 7 BK and Notice of Objection to Issuance of a Restraining Order, review Letter to Investors, and discussion with Manager re: letters and addresses for investors (1.1); Teleconf. to investor Thomas Rosenberger re: Ch. 7 BK dismissed and draft follow up email (.5); and Continue to mail out letters to 2500 investors (2.0).

10/27/14 Kristine Hammond Accounting CPA 0.30 $350.00 $105.00 Review List of persons paid commissions from Joel's drive and Excel file on Christine's drive - list of investors. SSN's for Joel, Ed and others.

10/27/14 Spencer Ruberti Operations Manager 1.10 $150.00 $165.00 Listen to and document voice messages from investors.10/27/14 William J. Hoffman Receiver 0.30 $350.00 $105.00 Approve new IT server for NASI (.1); and Review two claims filed in Bankruptcy

Court by investors (.2).10/28/14 Alexander Earl Paralegal 1.00 $150.00 $150.00 Continue to mail out letters to 2500 investors. 10/28/14 Kathi Webb Clerical 1.10 $75.00 $82.50 Assist legal with letters for investors.10/28/14 Melissa Cardenas Clerical 3.10 $75.00 $232.50 Organize letters and notifications to investors.10/29/14 Kathi Webb Clerical 1.90 $75.00 $142.50 Prepare letters for NASI investors.10/29/14 Lun Hua Information Technology 0.60 $150.00 $90.00 Post Investor Question and Answer to Your Email document on NASI website (.3);

and Conversation with K. Berry regarding perform special data analysis on 5 NASI workstations (.3).

10/29/14 Melissa Cardenas Clerical 8.50 $75.00 $637.50 Organize and mail notifications to investors.10/30/14 Aaron Kudla Accountant CPA 0.90 $350.00 $315.00 Review and analyze Schedule of Monthly Statement to Investors.10/30/14 Kathi Webb Clerical 3.80 $75.00 $285.00 Prepare addition letters for NASI investors.10/30/14 Kori Joiner Accounting Clerk 1.50 $75.00 $112.50 Prepare and mail letters to investors.10/30/14 Melissa Cardenas Clerical 0.70 $75.00 $52.50 Prepare letters for NASI investors.10/31/14 Alexander Earl Paralegal 1.60 $150.00 $240.00 Work on document control spreadsheet,a nd update server with all documents

received and saved re NASI case for investors. 10/31/14 Kathi Webb Clerical 1.60 $75.00 $120.00 Organize letters for NASI investors (.9); and Assist with copying documents for

investors (.7).10/31/14 Melissa Cardenas Clerical 3.50 $75.00 $262.50 Mail notifications to investors.11/03/14 Aaron Kudla Accountant CPA 0.90 $350.00 $315.00 Review NASI and Receiver website, Investor Questionnaire, Letters to Investors and

other material.11/03/14 Kathi Webb Clerical 2.10 $75.00 $157.50 Assist with copying documents for investors.11/04/14 Kevin Berry Operations Manager 1.60 $150.00 $240.00 Return calls to investors.11/05/14 Bonita Paysour Operations Manager 1.50 $150.00 $225.00 Project meeting re website.11/06/14 Bonita Paysour Operations Manager 0.50 $150.00 $75.00 Website: Added FAQ (Frequently Asked Questions) section.11/06/14 David Wallace General Counsel 0.80 $350.00 $280.00 Review and revise material for posting on receiver's website for investors in light of

new orders from the Court.11/06/14 Kathi Webb Clerical 0.10 $75.00 $7.50 Process data from investors - emails and phone calls/messages.

Exhibit A Page 28


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/06/14 Kevin Berry Operations Manager 1.00 $150.00 $150.00 Call with receiver counsel Re: investor phone calls, emails and National Link (.3);

and Calls with investors (.7).11/07/14 Kathi Webb Clerical 3.60 $75.00 $270.00 Process data from investors - emails and phone calls/messages with investors (2.8);

and Speak with an Investor with K.B. regarding documents he has to support investments and ownerships of company (.8).

11/07/14 Kathi Webb Clerical 0.20 $75.00 $15.00 Process document to have shipped (.2).11/07/14 Kevin Berry Operations Manager 0.70 $150.00 $105.00 Call with Investor, Ronald Karlsberg re: investor list (.5); and Forward computer

image from Wishner office to FBI (.2).11/07/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Draft letter to Eugene Wu of FBI re: computer image of investor files. 11/10/14 Kathi Webb Clerical 1.50 $75.00 $112.50 Check voicemail and emails from investors (.5); and Assist paralegal in preparing

investment documents for the FBI to retrieve this Wednesday (1.0). 11/10/14 Kevin Berry Operations Manager 0.30 $150.00 $45.00 Call with Receiver counsel and Eugene Wu with FBI Re: Investor files to be

retrieved by FBI.11/10/14 Rita McCoubrey Paralegal 1.00 $150.00 $150.00 Verify and sort investor files.11/11/14 Kathi Webb Clerical 1.20 $75.00 $90.00 Scan and save documents form Nationwide regarding funds, investments, taxes, and

bank accounts (.6); and Contact investors regarding inquiries about SEC and Receivership rolls (.6).

11/12/14 Kathi Webb Clerical 0.50 $75.00 $37.50 Check voicemails and responding to emails from investors (.3); Check voicemails and responding to emails from investors (.1); and Provide FBI with investor files (41 boxes) (.1).

11/12/14 Kevin Berry Operations Manager 0.50 $150.00 $75.00 Meet with FBI re: copies of all investor files.11/13/14 Kathi Webb Clerical 0.70 $75.00 $52.50 Check voicemails and responding to emails from investors.11/14/14 Kathi Webb Clerical 0.50 $75.00 $37.50 Check voicemails and responding to emails from investors.11/17/14 Kathi Webb Clerical 1.70 $75.00 $127.50 Check voicemails and responding to emails from investors.11/17/14 Kevin Berry Operations Manager 0.60 $150.00 $90.00 Return calls with Investors.11/18/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Review and process letter counsel for investors and 93 page UCC Information

Request Packet for NASI. 11/18/14 Kathi Webb Clerical 0.40 $75.00 $30.00 Check voicemails and responding to emails from investors.11/18/14 Kevin Berry Operations Manager 0.80 $150.00 $120.00 Returned calls with investors.11/18/14 William J. Hoffman Receiver 1.10 $350.00 $385.00 Review and prepare emails to T. Fates and K. Berry re: investors and UCC's (.7); and

Review and prepare emails from T. Fates and K. Berry re: email alerts to investors (.4).

11/19/14 Kathi Webb Clerical 1.80 $75.00 $135.00 Talk with investors about the receivers process and what they can do now to help expedite their roll.

11/19/14 Kathi Webb Clerical 0.10 $75.00 $7.50 Provide K. Berry with daily correspondence numbers with investors.11/19/14 Rita McCoubrey Paralegal 4.80 $150.00 $720.00 Prepare Slavin family reporting and data analysis re: real atm serial numbers (2.5);

and Revise Slavin family reporting and data analysis re: real atm serial numbers (2.3).11/19/14 William J. Hoffman Receiver 0.20 $350.00 $70.00 Emailed Ted Fates re: Sheldo Jaffe documents.11/20/14 Kathi Webb Clerical 0.30 $75.00 $22.50 Provide Kevin with daily correspondence numbers with investors.11/21/14 Kathi Webb Clerical 0.80 $75.00 $60.00 Provide K. Berry with daily correspondence numbers with investors.11/21/14 Rita McCoubrey Paralegal 4.90 $150.00 $735.00 Create Slavin Family ATM serial number report (3.0); and Create Investor contact

information spreadsheet (1.9).11/24/14 Kathi Webb Clerical 2.20 $75.00 $165.00 Review calls and emails from investors and providing responses.

Exhibit A Page 29


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/24/14 Bonita Paysour Operations Manager 2.00 $150.00 $300.00 Website: Reorganized website and added new pages.11/24/14 William J. Hoffman Receiver 0.50 $350.00 $175.00 Review changes to website requested by B. Paysour.11/25/14 Bonita Paysour Operations Manager 0.50 $150.00 $75.00 Website: Made edits to website11/25/14 Kathi Webb Clerical 2.50 $75.00 $187.50 Review mail/bills to NASI from vendors, investors and business associates (.7); and

Review calls and emails from investors and providing responses (1.8).

11/26/14 Aaron Kudla Accountant CPA 0.80 $350.00 $280.00 Meeting with K. Berry re demand letters, W-9s for ATM Locations, and Slavin demand (.5); and Review demand letters from investors: Capri Enterprises, San Marino Services, LLC, and Stryker Group, Inc (.3).

12/01/14 Kathi Webb Clerical 0.40 $75.00 $30.00 Review emails and voicemails from investors.12/01/14 Kevin Berry Operations Manager 0.50 $150.00 $75.00 Return calls with investors.12/02/14 Aaron Kudla Accountant CPA 0.50 $350.00 $175.00 Review demand letters from investors’ attorneys (4).12/03/14 Alexander Earl Paralegal 1.50 $150.00 $225.00 Review and organize copies of investor checks for counsel. 12/03/14 Kathi Webb Clerical 0.60 $75.00 $45.00 Review emails and phone calls from Investors.12/03/14 Rita McCoubrey Paralegal 3.10 $150.00 $465.00 Update Investor contact information.12/04/14 Aaron Kudla Accountant CPA 0.30 $350.00 $105.00 Draft corresp. to/from K. Berry and review investor questions re tax reporting.

12/04/14 Alexander Earl Paralegal 1.00 $150.00 $150.00 Continue to draft closing vendor/utility letters for NASI accounts and review investor letters.

12/04/14 Kathi Webb Clerical 3.30 $75.00 $247.50 Review emails and phone calls from Investors.12/05/14 Kathi Webb Clerical 0.90 $75.00 $67.50 Review emails and phone calls from Investors.12/05/14 Kevin Berry Operations Manager 0.60 $150.00 $90.00 Review emails from investors.12/08/14 Kathi Webb Clerical 0.70 $75.00 $52.50 Review emails and phone calls from Investors.12/08/14 Rita McCoubrey Paralegal 1.00 $150.00 $150.00 Mail merge for letters to investors (original and revised).12/09/14 Kathi Webb Clerical 0.80 $75.00 $60.00 Record investors voicemails and reviewing emails to Receiver.12/10/14 Kathi Webb Clerical 0.50 $75.00 $37.50 Teleconf. with investor about 1099's and investments and how/what to send to file a

claim.12/10/14 Rita McCoubrey Paralegal 1.50 $150.00 $225.00 Prepare statements and checks for mailing to investors.12/15/14 Kevin Berry Operations Manager 1.40 $150.00 $210.00 Return calls to investors.12/15/14 Rita McCoubrey Paralegal 5.80 $150.00 $870.00 Review and update server with investor checks by year (2011, 2010 & 2009) (3.5);

and Review and update server with investor checks by year (2008, 2007, 2006, 2005 and 2012) (2.3).

12/19/14 Kevin Berry Operations Manager 1.50 $150.00 $225.00 Return calls to investors (1.2); and Return call with investor (.3).12/22/14 Kevin Berry Operations Manager 0.80 $150.00 $120.00 Review emails from investors.12/23/14 Kevin Berry Operations Manager 0.90 $150.00 $135.00 Review emails and voice messages from investors.

132.50 $19,842.50

Case Administration:10/01/14 Daniel Moreno Information Technology 7.00 $150.00 $1,050.00 Onsite service NASI takeover and review computer systems and files.10/01/14 Jim Haupert Operations Manager 2.00 $150.00 $300.00 Meeting with FBI and meeting with upset clients regarding their investments. 10/01/14 Kevin Berry Operations Manager 7.00 $150.00 $1,050.00 Meeting with Ed Wishner at Oasis office and review and collect NASI paperwork

from Oasis office and Calabasas office.10/01/14 William J. Hoffman Receiver 1.70 $350.00 $595.00 Review and prepare emails from/to Gary Leung (3) (.2); and Review Sealing Order

and TRO (.7); Review TRO, OAR, and other entered court documents (.8).

Exhibit A Page 30


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided10/02/14 William J. Hoffman Receiver 0.30 $350.00 $105.00 Emails from/to Fates, Leung, SEC (5).10/06/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Reviewing and saving conflicts of interest and background info docs.10/06/14 Kevin Berry Operations Manager 4.30 $150.00 $645.00 Review documents NASI computers, looking for database for investors and site

locations.10/06/14 Kristine Hammond Accounting CPA 1.30 $350.00 $455.00 Conference call re: status and steps moving forward.10/06/14 William J. Hoffman Receiver 1.30 $350.00 $455.00 Conference call T. Fates and staff (.9); and Call with T. Fates re: meeting with Gillis

& Wishner (.4).10/07/14 Alexander Earl Paralegal 1.60 $150.00 $240.00 Meeting with Receiver to discuss receivership issues (.6); and Draft email to VP of

Hosp. re: order and receivership website (1.0).10/07/14 Brianna McGillicuddy Paralegal 0.30 $150.00 $45.00 Discussion re: bankruptcy filing and drafting letter to bankruptcy trustee re:

receivership.10/07/14 Lun Hua Information Technology 1.00 $150.00 $150.00 Arrange car rental for upcoming visit to NASI office (.5); and NASI meeting re

strategy for information technology and servers (.5).10/07/14 William J. Hoffman Receiver 0.30 $350.00 $105.00 Call with T. Fates re: stipulation to dismiss bankrupcty.10/10/14 Samantha Berns Clerical 5.00 $75.00 $375.00 Examine and organize files received.10/13/14 Lun Hua Information Technology 1.00 $150.00 $150.00 Meeting with Receiver.10/14/14 Lun Hua Information Technology 0.30 $150.00 $45.00 Consultation with K. Hammond regarding setup a new station for the NASI temp

employee.10/17/14 Kevin Berry Operations Manager 2.30 $150.00 $345.00 Call with receiver counsel re: items needed from defendant, complete list of items

required from defendant, call from 2 investors.10/20/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Reviewing Order Extending Sept. 30th TRO and OSC Hearing Continued (.3); and

Follow up with landlord for 5000 Parkway Calabasas office re: rent and lease, and draft email and teleconf. (.1).

10/20/14 Spencer Ruberti Operations Manager 0.80 $150.00 $120.00 Listen to and document voice messages.10/21/14 Alexander Earl Paralegal 0.80 $150.00 $120.00 Discussion with Manager re: October and November rent at Calabasas office, draft

email to landlord re: same, and draft email to accountant re: same (.4); and Review and process Stipulation re Dismissal of Involuntary Ch 7 Petition Filed Against NASI (.4).

10/21/14 William J. Hoffman Receiver 0.40 $350.00 $140.00 Phone Eugene Wood at the FBI.10/22/14 Alexander Earl Paralegal 3.60 $150.00 $540.00 Review and process NASI's computer files (1.9); and Teleconferences to

CenturyLink and AT&T to disconnect phone and internet accounts (1.7). 10/22/14 Lun Hua Information Technology 1.00 $150.00 $150.00 Update webside with Court notice resolve contact survey issue.10/23/14 William J. Hoffman Receiver 1.10 $350.00 $385.00 Email Ted Fates - subpoena from U.S. Attorney (.3); Review Ord. Ext. TRO and

continuing hearing (.6); and Review TREJO Object to TRO (.2).10/27/14 Aaron Kudla Accounting CPA 0.90 $350.00 $315.00 Meeting with K. Berry and IT staff re files and database process.10/27/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Review and process Federal Grand Jury Subpoena from US DOJ. 10/27/14 Lun Hua Information Technology 1.80 $150.00 $270.00 Update webiste with Order Approving Dismissal of Involuntary Chapter 7

Bankruptcy Files Against NASI (.3); Teleconf. with server companies to obtain price quote for a new NASI data server (.5); and Meeting with Receiver re NASI server and CDs (1.0).

10/28/14 Alexander Earl Paralegal 1.30 $150.00 $195.00 Draft summary report of work done on NASI (1.0); and Review Receiver's First Report and Recommendations (.3).

10/28/14 Kristine Hammond Accounting CPA 0.80 $350.00 $280.00 Update memo of items found to date.

Exhibit A Page 31


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided10/28/14 Lun Hua Information Technology 1.30 $150.00 $195.00 Meeting with K. Berry re NASI summary report (.3); and Prepare NASI summary

report (1.0).10/28/14 William J. Hoffman Receiver 0.40 $350.00 $140.00 Review draft(s) of Receiver's first report.10/29/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Review appointment order and other pleadings looking for receiver's fee schedule. 10/29/14 Kevin Berry Operations Manager 2.50 $150.00 $375.00 Conference Call re: First Report, status of findings.10/29/14 William J. Hoffman Receiver 1.20 $350.00 $420.00 Conference call with Ted Fates and the Trigild staff.10/30/14 Alexander Earl Paralegal 0.30 $150.00 $45.00 Review and process Response by Defendant Ed Wishner and Defendant Joel Gillis

Financial Disclosure. 10/30/14 Kevin Berry Operations Manager 0.50 $150.00 $75.00 Call with receiver attorney.10/30/14 Lun Hua Information Technology 1.50 $150.00 $225.00 Train various employees on how to use the NASI file library and review CDs and

determine content.11/03/14 Alexander Earl Paralegal 1.90 $150.00 $285.00 Review, scan and save hard copies of NASI records. 11/03/14 Kevin Berry Operations Manager 1.80 $150.00 $270.00 Review and write sections of Receiver First Report.11/04/14 Aaron Kudla Accountant CPA 1.00 $350.00 $350.00 Prepare Schedule of Receivership Tasks and Priorities.11/04/14 Alexander Earl Paralegal 1.80 $150.00 $270.00 Contact NV SOS re: ATM Holdings, Inc. List of Officers, Amendment and Articles

of Incorporation, prepare copies order form, and submit request to NV SOS (.7); and Update schedule of documents received (1.1).

11/04/14 Kathi Webb Clerical 3.10 $75.00 $232.50 Assist with copying documents for investors, log documents that are already copied and saved.

11/05/14 Aaron Kudla Accountant CPA 1.50 $350.00 $525.00 Meeting re recent Court filings, ATM operations, investor communication and Receiver strategy.

11/05/14 Alexander Earl Paralegal 1.70 $150.00 $255.00 Review TRO and Preliminary Injunction for language re: contracts Receiver may enter (.7); and Research UCC records for office equipment leases (1.0).

11/05/14 Kathi Webb Clerical 5.70 $75.00 $427.50 Call investors back that left a message for the Receiver.11/05/14 Kevin Berry Operations Manager 1.50 $150.00 $225.00 Complete First Report (.8); and Call with receiver counsel Re: billing process, web

site and First Report (.7).11/05/14 Kristine Hammond Accounting CPA 1.50 $350.00 $525.00 Meeting regarding status of engagement.11/05/14 William J. Hoffman Receiver 0.60 $350.00 $210.00 Final version of receiver's first report.11/06/14 Alexander Earl Paralegal 1.40 $150.00 $210.00 Draft statements for re: BK dismissal and dismissal of Nov. 10 hearing for website

(.5); Revise statement for website and draft email to counsel re: same (.3); and Draft email to Priority Mailing Systems LLC re: two postage meters at Calabasas address, and teleconf. to rep as well requesting lease agreements and outstanding invoices (.6).

11/07/14 Alexander Earl Paralegal 0.60 $150.00 $90.00 Review and process NASI Financials from 2010 through 2014 and update document log list.

11/11/14 Lun Hua Information Technology 0.30 $150.00 $45.00 Respond to K. Berry regarding NASI email questions.11/12/14 Alexander Earl Paralegal 1.00 $150.00 $150.00 Meeting with Receiver's staff re: status update.11/12/14 David Wallace General Counsel 1.40 $350.00 $490.00 Respond to IT regarding approval for seeking possession of various webmail

accounts and determination of whether order applies to various accounts.11/12/14 Kathi Webb Clerical 1.70 $75.00 $127.50 Mail Fuel Doctor boxes to Tim Hsu per receivers request (.5); Save FBI pick up

document to server (.2); and Meeting with Receiver re status (1.0).11/12/14 William J. Hoffman Receiver 0.20 $350.00 $70.00 Email Lun re: NASI personal emails.

Exhibit A Page 32


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/13/14 Aaron Kudla Accountant CPA 0.80 $350.00 $280.00 Review list of outstanding item and meeting with K. Berry and K. Hammond re

priority of outstanding items, accounting procedure and reports. 11/13/14 Kathi Webb Clerical 0.10 $75.00 $7.50 Verify fuel doctor boxes delivered to LA.11/14/14 Lun Hua Information Technology 1.50 $150.00 $225.00 Meeting with Receiver re status of project and servers.11/14/14 Matthew In Operations Manager 2.00 $150.00 $300.00 Review NASI emails.11/17/14 Alexander Earl Paralegal 0.40 $150.00 $60.00 Reviewing and processing Nonparty Howard Markowitz's Responses and Objections

to Receiver's Rule 45 Subpoena; and Update documents produced by subpoena to NASI server and logging in document log spreadsheet.

11/17/14 Kathi Webb Clerical 2.60 $75.00 $195.00 Organize investor documents, NASI reports, bank statements and other miscellaneous documents by year.

11/18/14 Kathi Webb Clerical 1.10 $75.00 $82.50 Copy documents for A. Kudla and save to share drive.11/19/14 Alexander Earl Paralegal 3.30 $150.00 $495.00 Review and process Order Approving Receiver's First Report and Recommendations

and update Order on document log (.4); Review subpoena responses from leapfile and saving to receiver's server (.4); Review and organize subpoena production docs for counsel (1.7); and Review and organize additional subpoena production docs for counsel (.8).

11/19/14 Kathi Webb Clerical 0.10 $75.00 $7.50 Update server with documents from A. Kudla.11/19/14 Kevin Berry Operations Manager 1.70 $150.00 $255.00 Research ATM files re: comm. Agreement and cross reference of serial numbers with

investor numbers (.7); and Strategy review meeting (1.0).11/19/14 Matthew In Operations Manager 0.50 $150.00 $75.00 Review emails/correspondences.11/20/14 Alexander Earl Paralegal 2.20 $150.00 $330.00 Review and process letter from Loeb & Loeb LLP and update document in document

log (.1); and Review and organize subpoena production from Mark Soffa for counsel (2.1).

11/21/14 Alexander Earl Paralegal 1.50 $150.00 $225.00 Review and organize subpoena production from Mark Soffa for counsel. 11/24/14 Alexander Earl Paralegal 0.70 $150.00 $105.00 Edit time tracker entries with billing codes per SEC's billing requirements (.4); and

Review and organize subpoena production docs for counsel (.3). 12/01/14 Kathi Webb Clerical 0.80 $75.00 $60.00 Work on insurance and having the Receivership named as additional insured and loss

payee.12/02/14 Alexander Earl Paralegal 6.90 $150.00 $1,035.00 Review and organize CNB Subpoena Production docs - copies of checks. 12/02/14 Kathi Webb Clerical 0.40 $75.00 $30.00 Teleconf. with insurance agent on coverage for NASI.12/03/14 Kathi Webb Clerical 1.00 $75.00 $75.00 Teleconf. with insurance agent on coverage for NASI.12/03/14 Kevin Berry Operations Manager 1.10 $150.00 $165.00 Conference call with Receiver counsel re: tax preparation, Oasis demand letter

response, National Link demand letter, investor letters from their attorneys.

12/05/14 Matthew In Operations Manager 3.00 $150.00 $450.00 Finalize Oct-14 rent payment analysis.12/05/14 William J. Hoffman Receiver 1.20 $350.00 $420.00 Review Responses of Gillis & Wishner.12/09/14 Alexander Earl Paralegal 0.10 $150.00 $15.00 Review and process correspondence from law firm Kajan Mather and Barish re: past

due invoice, and draft email to counsel, A. Kudla, re: same. 12/09/14 Kathi Webb Clerical 0.10 $75.00 $7.50 Work on binding coverage with Receiver as named insured.12/10/14 Alexander Earl Paralegal 4.40 $150.00 $660.00 Review and process subpoena production documents from Mark Soffa of Fuel

Doctor (.7); Udpate Schedule of Documents Received with documents received from Oasis and NASI and update server with files (1.0); and Organize and review Mark Soffa Subpoena production docs for counsel, A. Kudla (2.7).

Exhibit A Page 33


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/11/14 Alexander Earl Paralegal 3.70 $150.00 $555.00 Review and organize additional Mark Soffa Subpoena production docs for counsel,

A. Kudla. 12/12/14 Alexander Earl Paralegal 0.50 $150.00 $75.00 Review and organize Mark Soffa Subpoena production docs for counsel, A. Kudla. 12/12/14 Kathi Webb Clerical 0.40 $75.00 $30.00 Review and research binding coverage for engagement.12/15/14 Alexander Earl Paralegal 4.40 $150.00 $660.00 Review and organize Mark Soffa Subpoena production documents for counsel, A.

Kudla. 12/17/14 Alexander Earl Paralegal 0.80 $150.00 $120.00 Review email correspondence from Ed Wishner's counsel, Marc Williams, re: Oasis

demand for production letter (.3); and Review, organize and scan NASI financial documents for counsel, A. Kudla (.5).

12/17/14 Kathi Webb Clerical 0.70 $75.00 $52.50 Work on binding coverage for engagement.12/18/14 Kathi Webb Clerical 0.10 $75.00 $7.50 Work on binding coverage for engagement.12/18/14 Kevin Berry Operations Manager 0.80 $150.00 $120.00 Review Fuel Doctor documents re: sponsorships and lawsuits.12/22/14 Aaron Kudla Accountant CPA 1.70 $350.00 $595.00 Draft corresp. to/from T. Fates re CPA firm (1.0); and Research CPA firms re tax

issues for the Qualified Settlement Fund (.7).12/22/14 Kathi Webb Clerical 0.40 $75.00 $30.00 Review binding coverage for engagement.

138.10 22,887.50$

Accounting/Auditing:10/03/14 Kori Joiner Accounting Clerk 3.30 $75.00 $247.50 Examining records for bank accounts.10/06/14 Kori Joiner Accounting Clerk 5.40 $75.00 $405.00 Review Records received.10/07/14 Kristine Hammond Accounting CPA 4.80 $350.00 $1,680.00 Review financial documents received (1.1); and Review and sorted boxes of financial

documents by year and type (investor, financial and ATM locations) (3.7).10/08/14 Kori Joiner Accounting Clerk 3.00 $75.00 $225.00 Review bank records (.5); and Examine and organize records received (2.5).10/08/14 Kristine Hammond Accounting CPA 5.70 $350.00 $1,995.00 Examine Grandpoint bank statements for NASI, Oasis, Gillis and Wishner (1.8);

Create spreadsheet of activity in accounts to identity transfers between accounts and flag large dollar transactions for further inquires (2.4).; and Examine bank documents for CNB (1.5).

10/09/14 Kristine Hammond Accounting CPA 2.70 $350.00 $945.00 Meeting with T. Fates re financial documents and procedures.10/13/14 Kristine Hammond Accounting CPA 2.70 $350.00 $945.00 Review Grandpoint bank stmts and emails on computers (1.4); and NASI update

meeting with Receiver (1.3).10/13/14 Tune Nguyen Accountant 0.20 $150.00 $30.00 Set up desktop deposits with Wells Fargo.10/15/14 Kristine Hammond Accounting CPA 1.50 $350.00 $525.00 Reviewed transactions from CardTronics to estimate potential cash flow from ATM's.

10/16/14 Kristine Hammond Accounting CPA 0.40 $350.00 $140.00 Review limited data of transactions from NationalLink to estimate potential cash flow from ATM's.

10/16/14 Tune Nguyen Accountant 0.60 $150.00 $90.00 Setting up properties in MRI.10/17/14 Tune Nguyen Accountant 2.50 $150.00 $375.00 Setting up properties in MRI including three entities, properties and one project

(2.1); and Setting up properties in MRI, including three entities, properties and one project, and setup in Nexus Payables (.4).

10/22/14 Tune Nguyen Accountant 1.00 $150.00 $150.00 Processing ground lease rent check (.2); and Creating files to upload into MRI for the rent roll of ATM Machines into NationalLink (.8).

10/29/14 Tune Nguyen Accountant 0.50 $150.00 $75.00 Setting up the 3rd servicer.

Exhibit A Page 34


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided10/30/14 Aaron Kudla Accounting CPA 4.40 $350.00 $1,540.00 Research and review financial statements, bank statements, Investor Schedules and

tax returns (2.2); Prepare detailed Schedule of Available and missing Documents and steps needed to resolve (1.8); and Meeting re available financial statements and bank statements (.4).

10/31/14 Aaron Kudla Accounting CPA 0.80 $350.00 $280.00 Review Oasis financials and available reports to determine assets.10/31/14 Tune Nguyen Accountant 0.30 $150.00 $45.00 Uploade ATM listing into Rent Roll.11/05/14 Aaron Kudla Accounting CPA 0.50 $350.00 $175.00 Review accounting summaries of ATM vendor information. 11/05/14 Tune Nguyen Accountant 0.30 $150.00 $45.00 Update rent roll and validating all ATMS list in the 3 servicers.11/12/14 Aaron Kudla Accounting CPA 1.80 $350.00 $630.00 Research and review 2010-13 tax documents, bank accounts and other personal

assets of Defendants. 11/13/14 Kori Joiner Accounting Clerk 1.50 $75.00 $112.50 Bind together documents from First Abby Corp and Timmy Woods in reference to

their subpoenas.11/17/14 Aaron Kudla Accounting CPA 1.20 $350.00 $420.00 Review Financial Report from NationalLink (.4); and Research Agent commission

payments and additional financials (.8). 11/19/14 Aaron Kudla Accounting CPA 0.70 $350.00 $245.00 Research and review tax returns of NASI for 2010-12. 11/19/14 Kori Joiner Accounting Clerk 1.80 $75.00 $135.00 Organize documents into a binder for records.11/20/14 Kori Joiner Accounting Clerk 1.40 $75.00 $105.00 Organize documents into binders for review.12/01/14 Aaron Kudla Accounting CPA 0.50 $350.00 $175.00 Draft corresp. to/from and meeting with T. Nguyen re accounting for reports.12/01/14 Tune Nguyen Accountant 1.00 $150.00 $150.00 Process checks for the DMV. Uploading bank statements. 12/10/14 Thu Tran Accountant 0.80 $150.00 $120.00 Update vendor terminal ID for NASI. 12/10/14 Tune Nguyen Accountant 1.70 $150.00 $255.00 Process Hotel Vendors ATM Rent Fees for October.12/15/14 Aaron Kudla Accounting CPA 0.40 $350.00 $140.00 Review IRS Notice for 2013 tax return and draft corresp. to/from T. Nguyen.12/18/14 Aaron Kudla Accounting CPA 0.40 $350.00 $140.00 Teleconf. Mark Soffa and K. Berry re Fuel Doctor financials.12/19/14 Tune Nguyen Accountant 2.40 $150.00 $360.00 Month End Closings for October 2014, Bank Reconciliations, Rent Roll Review, and

Balance sheet review (1.7); and Compile supporting documents and information for Receipts & Disbursements for October, November & December 2014 (.7).

56.20 12,900.00$

Business Analysis:10/27/14 Aaron Kudla Accounting CPA 0.50 $350.00 $175.00 Review Weekly Scorecards for ATM Operations. 10/29/14 Aaron Kudla Accounting CPA 1.30 $350.00 $455.00 Review reports for operations (.4); and Meeting re strategy for operations and

investor issues (.9). 10/30/14 Aaron Kudla Accounting CPA 1.80 $350.00 $630.00 Research and review ATM Operations Reports and ATM Agreements (1.3); and

Meeting re ATM schedules for actual versus reported activity (.5). 10/31/14 Aaron Kudla Accounting CPA 1.70 $350.00 $595.00 Research Schedules of ATM activities by vendors (.5); and Review Schedules of

ATM activity per service vendor (3 vendors) (1.2).11/03/14 Aaron Kudla Accounting CPA 1.50 $350.00 $525.00 Research and review Vendor Agreements for ATMs and financial terms (.6);

Research available entity information for principal entities (.6); and Meeting re missing vendor documents (.3).

11/18/14 Aaron Kudla Accounting CPA 0.40 $350.00 $140.00 Draft corresp. to/from T. Fates and K. Berry re Slavin UCC filings.11/19/14 Aaron Kudla Accounting CPA 0.60 $350.00 $210.00 Meeting K. Berry re ATM operations and new operations of Oasis.

7.80 2,730.00$

Exhibit A Page 35


of 26


Data Analysis (Information Technology):10/02/14 Daniel Moreno Information Technology 5.00 $150.00 $750.00 Onsite information technology service at NASI office.10/07/14 Lun Hua Information Technology 2.40 $150.00 $360.00 Setup two document storage location called Locations, Investors on SharePoint per

K. Hammond (.3); Compose an email and provide access document to the group for various functions setup for NASI and investors (.3); Assist J. Hoffman access NASI email box via GoDaddy office 365 (.2); Assist K. Berry clear IE cache to access NASI website (.2); Setup a back line for employees to access NASI voicemail box remotely (.5); Setup LEAPFILE account for M. Inn to upload and transfer NASI files (.3); Setup second LEAPFILE account for Matt Inn for file transfer to outsiders (.3); and Revise website content and verbiage per receiver instruction (.3).

10/10/14 Lun Hua Information Technology 1.30 $150.00 $195.00 Consultation with K. Berru regarding NASI Cloud storage (.3); and Setup a special NASI email box to relief full mailbox from the phone system, and attach this mailbox to 4 users workstations (1.0).

10/14/14 Lun Hua Information Technology 1.30 $150.00 $195.00 Setup auto response on NASI email (.3); Train personnel on new server (.5); and Setup 4 users in Outlook to receive voicemails from the second extension 1166 (.5).

10/21/14 Lun Hua Information Technology 8.30 $150.00 $1,245.00 Examine computers, CDs and equipment in NASI office. 10/22/14 Lun Hua Information Technology 2.00 $150.00 $300.00 Duplice NASI files and CDs (1.0); and Review contents of CDs (1.0).10/27/14 Lun Hua Information Technology 3.50 $150.00 $525.00 Purchase 5 storage devices for clone workstations for the government agency (.3);

Duplicate 6 CDs from defendant's attorney (1.0); Duplicate data CD from City National Bank (.2); Setup a temporary NASI data library with permissions (.5); Transfer files to the NASI data library (1.0); and Upload NASI user data to the file library (.5).

10/28/14 Lun Hua Information Technology 0.30 $150.00 $45.00 Create new LEAPFILE account for T Hsu.10/29/14 Lun Hua Information Technology 2.00 $150.00 $300.00 Complete file analysis, calculate number of files, number of folders, total file size and

estimate total pages needed for the file size, write summary to K. Berry (1.0); and Upload more data to the NASI file library, and update data from the two workstations from the TAX office (1.0).

11/13/14 Lun Hua Information Technology 2.80 $150.00 $420.00 Copy NASI data for K. Berry's upcoming visit (.5); Send M. In link to Analyn's data (.3); and Perform password recovery on NASI workstation (2.0).

11/14/14 Lun Hua Information Technology 4.30 $150.00 $645.00 Duplicate data on three workstations for SEC (3.0); Update NASI email and Voicemail systems with K. Webb (1.0); and Update NASI email and Voicemail systems by removing S. Ruberti and K. Davis (.3).

11/16/14 Lun Hua Information Technology 1.60 $150.00 $240.00 Research NASI voicemails, perform item count and recover deleted items from various mailboxes (1.0); Contact hosting company GoDaddy takeover newly discovered NASI web account (.3); and Support B. Paysour upload files to NASI website (.3).

11/25/14 Lun Hua Information Technology 7.00 $150.00 $1,050.00 Setup NASI data server and transfer all data from temporary locations and SharePoint to the server (5.0); Perform NASI website file upload and change document listing order and change document link color per J. Hoffman (1.0); and Research, review and respond to the NASI committee regarding implementing automatic email alerts to investors (1.0).

Exhibit A Page 36


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/05/14 Lun Hua Information Technology 3.00 $150.00 $450.00 Duplicate Analyn's laptop data and post on NASI server, ship back the equipment for

the owner.12/19/14 Lun Hua Information Technology 0.60 $150.00 $90.00 Update NASI website with criminal case order.

45.40 6,060.00$

Status Report:10/29/14 Aaron Kudla Accounting CPA 0.70 $350.00 $245.00 Meeting re outstanding items for Report.10/29/14 Kristine Hammond Accounting CPA 2.00 $350.00 $700.00 Conference call re: information for court filing.10/30/14 Aaron Kudla Accounting CPA 0.40 $350.00 $140.00 Teleconf. T. Fates and K. Berry re status of Report to Court.10/30/14 Kristine Hammond Accounting CPA 5.00 $350.00 $1,750.00 Prepared memo detailing significant facts discovered so far for Interim court filing

(2.3); and review all banks, accounts, large transfer transactions and correspondence between entities and affliated persons (2.7).

11/03/14 Aaron Kudla Accounting CPA 2.30 $350.00 $805.00 Revise Receiver’s First Report to the Court.11/04/14 Aaron Kudla Accounting CPA 2.60 $350.00 $910.00 Teleconf. and draft corresp. to/from K. Berry re Report to Court and missing

information (.5); and Revise First Report to Court with additional Sections (2.1).11/05/14 Aaron Kudla Accounting CPA 1.70 $350.00 $595.00 Review bank statements for active and frozen accounts for Report (.7); Revise Report

with missing information (.8); and Draft corresp. to/from T. Fates re Report (.2). 11/07/14 Aaron Kudla Accounting CPA 5.90 $350.00 $2,065.00 Review SEC Billing Rules and prepare detailed outline and instructions for NASI

tasks to include in Report (2.5); Review and revise accounting information for Report (2.7); and Teleconf. and draft corresp. to/from K. Hammond re accounting information for Report (.7).

11/18/14 Aaron Kudla Accounting CPA 0.50 $350.00 $175.00 Draft corresp. to/from T. Fates re Court Order received. 21.10 7,385.00$

Forensic Accounting:11/03/14 Aaron Kudla Accounting CPA 2.60 $350.00 $910.00 Review bank statements for Grandpoint Bank for 2014 (.8); Research and review list

of investors to be paid in Sept. 2014 (.5); Review lists of ATM serial numbers, ATM locations and status of service from vendors (.8); and Teleconf. with NationalLink re vendor agreements and missing accounting information (.5).

11/04/14 Aaron Kudla Accounting CPA 1.30 $350.00 $455.00 Review corresp. from NationalLink, list of documents requested, and compare documents (.8); and Review schedule of ATM serial numbers and locations (.5).

11/05/14 Aaron Kudla Accounting CPA 1.20 $350.00 $420.00 Review corresp. from ATM vendor and meeting with K. Berry re vendor payments and documents requested (.5); and Teleconf. T. Fates and K. Berry re SEC filing, affiliated entities and NASI employees (.7).

11/10/14 Aaron Kudla Accounting CPA 4.40 $350.00 $1,540.00 Review entity formation documents, state filings, tax returns and other documents from 1998-2004 (1.8); and Research entity status for 10 entities and affiliated persons and entities with CA, NV, UT, TX and CO Secr. of State (2.6).

11/12/14 Aaron Kudla Accounting CPA 3.00 $350.00 $1,050.00 Review Signature Cards for CNB bank accounts for suspicious activity (.8); Research and review accounting documents to determine agent commissions (1.7); Meeting to determine status of subpoenas and additional investor documents needed (.5).

Exhibit A Page 37


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided11/13/14 Aaron Kudla Accounting CPA 6.50 $350.00 $2,275.00 Review agent commission reports, ATM reports to investors, tax documents, bank

statements, corresp. and other financial documents provided by Tim Woods (2.3); Review bank statements, investor reports and other documents provided by First Abby Corp (1.6); Research database and review 1099 tax reports for profit payments to investors for 2010-13 (1.5); Research database and review 1099 tax reports for commission payments to agents for 2010-13 (.7); and Review vendor payments and meeting with K. Berry re 1099 documents for NationalLink (.4).

11/14/14 Aaron Kudla Accounting CPA 4.50 $350.00 $1,575.00 Review loan documents to NASI (.8); Prepare list of detailed questions for Analyn Solero (.7); Interview with Analyn Solero, USAG and FBI (3.0).

11/17/14 Aaron Kudla Accounting CPA 5.10 $350.00 $1,785.00 Research commission payment checks to confirm monthly payments in 2011-13 (.7); Prepare Schedule of Commission Payments and Checks Received by Agents in 2010-13 (1.7); Prepare Schedule of Returned Capital to Investors in 2010-11 (.9); and Prepare Schedule of Payments to Investors and Agents in 2011-13 (1.8).

11/19/14 Aaron Kudla Accounting CPA 2.40 $350.00 $840.00 Research and review list of all ATM serial numbers and investor information (.8); Review list of all ATMs serviced by NationalLink (.6); Review letter from J. Gillis to CNB and meeting with K. Berry re $18.5M purchase of software (.5); and Research and review monthly account schedules for ATM reports (.5).

11/20/14 Aaron Kudla Accounting CPA 2.50 $350.00 $875.00 Review Subpoena responses for Gladstone re ATM location contracts (.9); Review Agreement to Produce documents and draft corresp. to/from T. Fates (.5); Draft corresp. to/from T. Fates re Slavin UCC issue (.2); Draft corresp. to/from and meeting K. Berry re new ATM contracts (.5); and Review CNB bank statement checks to verify suspicious transactions (.4).

11/21/14 Kori Joiner Accounting Clerk 1.00 $75.00 $75.00 Place documents in binder for review.11/24/14 Aaron Kudla Accounting CPA 2.30 $350.00 $805.00 Review Subpoena Response Binder #1 and #2 of Mark Soffa.12/01/14 Aaron Kudla Accounting CPA 1.30 $350.00 $455.00 Review Grandpoint and CNB bank statements received (.7); and Revise Schedule of

CNB bank documents received and list missing documents (.6).12/01/14 Kori Joiner Accounting Clerk 0.40 $75.00 $30.00 Bind banking documents into folders.12/02/14 Aaron Kudla Accounting CPA 0.80 $350.00 $280.00 Research investor list and confirm claimed investor amounts and status.12/03/14 Aaron Kudla Accounting CPA 4.50 $350.00 $1,575.00 Review bank statements, checks deposited and wire transfers in July 2014 for CNB

Acct *4410 (.9); Meeting Paralegal re missing bank statements (.2); Research and review documents received for Oasis leases, missing bank accounts, identify equipment and related entities (2.3); and Meeting with Receiver re status and strategy for Agent claw backs and Oasis takeover (1.1).

12/03/14 Kori Joiner Accounting Clerk 0.70 $75.00 $52.50 Bind banking documents into folders.12/04/14 Aaron Kudla Accounting CPA 0.10 $350.00 $35.00 Draft corresp. to/from T. Hsu re additional subpoena documents received.12/08/14 Aaron Kudla Accounting CPA 2.50 $350.00 $875.00 Review list of payments to investors in 2014 for Oasis (.5); Research Oasis

documents to obtain Robert Keller’s contact information (.3); and Review documents and files received from Analyn Solero’s laptop computer (1.7).

Exhibit A Page 38


of 26

Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/10/14 Aaron Kudla Accounting CPA 5.00 $350.00 $1,750.00 Review CNB bank statements for Oasis Acct *1154 (.8); Prepare Schedule of

Deposits, Checks Paid, Wires Paid, Electronic Debits, Other Debits and Other Credits for Oasis Acct. *1154 (1.3); Research and prepare strategy to obtain payments for Oasis and list of customers (.6); Research potential addresses where Oasis payments are mailed to forward mail (.7); Revise demand letter to Robert Keller Jr. and Sr. (.4); Draft corresp. to/from Paralegal and T. Fates re Mark Soffa subpoena documents (.2); and Meeting with Receiver re status of Oasis takeover and assets (1.0).

12/11/14 Kori Joiner Accounting Clerk 4.00 $75.00 $300.00 Review bank statements and update schedule of "other credits" from 8/14 to 3/12.12/12/14 Aaron Kudla Accounting CPA 1.40 $350.00 $490.00 Review Grandpoint bank statements received for NASI, Oasis, Ed Wishner, Ed

Wishner Co, and Joel Gillis (.8); and Review corresp. and Oasis document received from M. Williams and Leaseback Agreements, vehicle registrations and payments for Vehicles re Oasis (.6).

12/15/14 Aaron Kudla Accounting CPA 0.60 $350.00 $210.00 Review list of Oasis assets, potential locations of assets, and list of persons suspected of involvement with Oasis operations (.6).

12/15/14 Aaron Kudla Accounting CPA 0.40 $350.00 $140.00 Review documents in preparation for teleconf. with Robert Keller Jr. (.4)12/15/14 Kori Joiner Accounting Clerk 7.00 $75.00 $525.00 Review bank statements and update schedule of wires paid from Feb. 2012 to July

2014.12/16/14 Aaron Kudla Accounting CPA 3.80 $350.00 $1,330.00 Research and review Mark Soffa’s subpoena documents from Binders #3, #4, and #5

(1.9); Teleconf. T. Fates and K. Berry re preparation for meeting with Mark Soffa (.6); Review 10Q filing and other documents prepared for or by Fuel Doctor (.8); and Review loan documents from Oasis to NASI and draft corresp. to/from K. Berry (.5).

12/16/14 Kori Joiner Accounting Clerk 7.00 $75.00 $525.00 Review bank statements and update schedule of check paid from 9/14 to 2/12.12/17/14 Aaron Kudla Accounting CPA 7.80 $350.00 $2,730.00 Research and review Mark Soffa’s subpoena documents from Binders #6 and #7 and

NASI financial reports for payment made to Mark Soffa (2.4); Review Fuel Doctor’s bank statements from CNB (.9); and Meeting with Mark Soffa re Fuel Doctor and NASI (4.5).

12/17/14 Kori Joiner Accounting Clerk 7.00 $75.00 $525.00 Review bank statements and update schedule of electronic debits Feb 2012 to Sept. 2014, and update schedule of deposits from Nov. 2012 to Aug. 2014.

12/18/14 Aaron Kudla Accounting CPA 4.30 $350.00 $1,505.00 Research suspected Oasis affiliated entities with multiple Secr. of States (.7); Prepare Schedule of Change of Addresses for Oasis and related entities and suspected addresses (.8); Review and revise Schedule of Deposits for Oasis CNB Acct. *1154 for Jan. 2012 to Aug. 2014 (1.5); Prepare Schedule of Current Customers (trailer renters) of Oasis with contact information (.9); and Meet with K. Berry and draft corresp. to Paralegal re letters to current Oasis customers re Receivership (.4).

12/18/14 Kori Joiner Accounting Clerk 2.50 $75.00 $187.50 Review bank statements and update schedule of deposits from Jan. 2012 to Nov. 2012.

12/19/14 Aaron Kudla Accounting CPA 0.30 $350.00 $105.00 Review Fuel Doctor notes from Mark Soffa and related documents.12/19/14 Kori Joiner Accounting Clerk 6.00 $75.00 $450.00 Review bank statements and update schedule of checks paid for NASI (Grandpoint

Bank 9/2/2014-8/1/2014).

Exhibit A Page 39


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Date Personnel Title of Personnel Time Rate Amount Description of Services Provided12/22/14 Aaron Kudla Accounting CPA 2.70 $350.00 $945.00 Prepare Schedule of Deposits and Group Deposits for NASI bank account (CNB

Acct *4410) (.7); Review corresp. and List of Vehicles received from DMV and compare to existing list (.5); Meeting with K. Joiner re Schedules for NASI bank accounts (.3); Prepare Schedule of Bank Statement documents needed for NASI (.4); and Review documents provided by M. Soffa re ATM operations and revenue projections (.8).

12/22/14 Kori Joiner Accounting Clerk 7.00 $75.00 $525.00 Review bank statement and update schedule of checks paid and checks deposited for Sept. 2014 (Acct *6060).

12/23/14 Aaron Kudla Accounting CPA 0.40 $350.00 $140.00 Research suspected Oasis affiliated entity “King Kong Productions Vehicles, Inc.” 12/23/14 Kori Joiner Accounting Clerk 6.00 $75.00 $450.00 Review bank statement and update schedule of checks deposited from Feb. 2013 to

March 2013.12/24/14 Kori Joiner Accounting Clerk 2.80 $75.00 $210.00 Review bank statements and update schedule of checks deposited in March 2013.12/29/14 Kori Joiner Accounting Clerk 7.00 $75.00 $525.00 Review bank statements and update schedule of deposits from April 2013 to May

2013.12/30/14 Kori Joiner Accounting Clerk 7.50 $75.00 $562.50 Review bank statement and update schedule of checks deposited from May 2013 to

June 2013.12/31/14 Aaron Kudla Accounting CPA 1.60 $350.00 $560.00 Research Charles Gillis’ firm and address for potential subpoena (.4); Research new

Oasis address in Houston, TX (.3); and Review Schedule of Oasis Bank Account (CNB *1154) for unusual activity and new payees (.9).

12/31/14 Kori Joiner Accounting Clerk 2.50 $75.00 $187.50 Review bank statements and update schedule of checks deposited from July 2013 to Aug. 2013.

141.70 30,785.00$

Travel Time (50% of Regular Rate):10/01/14 Daniel Moreno Information Technology 3.00 $75.00 $225.00 Travel from San Diego to Calabasas.10/01/14 Kevin Berry Operations Manager 3.50 $75.00 $262.50 Driving to NASI office for takeover.10/01/14 Kristine Hammond Accounting CPA 3.00 $175.00 $525.00 Travel from San Diego to Calabasas.10/01/14 Melissa Erickson Operations Manager 2.50 75.00$ $187.50 Travel for Takeover of NASI.10/02/14 Daniel Moreno Information Technology 3.00 $75.00 $225.00 Calabasas to San Diego travel.10/02/14 Kevin Berry Operations Manager 3.00 $75.00 $225.00 Driving to and from Calabasas office.10/02/14 Kristine Hammond Accounting CPA 3.00 $175.00 $525.00 Travel from Calabasas to San Diego10/21/14 Lun Hua Information Technology 4.00 75.00$ $300.00 Travel to NASI office and return to Trigild office.10/21/14 William J. Hoffman Receiver 2.70 175.00$ $472.50 Drive from Calabasas to San Diego.11/05/14 Jim Haupert Operations Manager 1.50 75.00$ $112.50 Travel to NASI Calabasas office. 11/06/14 Jim Haupert Operations Manager 3.00 75.00$ $225.00 Driving to Glendora, CA.11/14/14 Aaron Kudla Accounting CPA 3.50 175.00$ $612.50 Travel to/from interview with Analyn Solero, USAG and FBI. 12/17/14 Aaron Kudla Accounting CPA 1.00 175.00$ $175.00 Travel to/from meeting with Mark Soffa.

36.70 4,072.50$

Exhibit A Page 40


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Summary Hours Amount

Asset Analysis and Recovery: 264.30 46,787.50$ Asset Disposition: 13.00 2,310.00$ Business Operations: 169.20 28,615.00$ Investor Claims and Distributions: 132.50 19,842.50$ Case Administration: 138.10 22,887.50$ Accounting/ Auditing: 56.20 12,900.00$ Business Analysis: 7.80 2,730.00$ Data Analysis: 45.40 6,060.00$ Status Report: 21.10 7,385.00$ Forensic Accounting: 141.70 30,785.00$ Travel Time: 36.70 4,072.50$

Total: 1,026.00 $184,375.00

Payable (80%): $147,500.00Withholding (20%): $36,875.00

Exhibit A Page 41
