BANCO LATINO INTERNATIONAL

Kapila & Company was engaged as accountants to the Official Committee of Unsecured Creditors of this $200 million Edge Act Bank operating in Miami. We provided financial analysis, including liquidation analyses under various alternatives, to the Committee to fulfill its fiduciary role of overseer for over 6,000 unsecured creditors. We acted as financial consultants and provided complex tax analyses advice and consultation to confirm the Plan of Reorganization, Disclosure Statement, and the Liquidating Trust with Internal Revenue Service procedures and guidelines. The case was hotly contested between competing interests and was confirmed with a 100% return to depositors.

ABRAHAM D. GOSMAN

Kapila & Company was engaged as accountants to the Official Committee of Unsecured Creditors of this multi-million dollar individual bankruptcy case. With assets and liabilities exceeding $250 million dollars, this is likely the largest and most complex individual bankruptcy Chapter 11 case filed in the Southern District of Florida. We assisted the Committee and its Counsel in evaluating numerous financial activities and transactions of this multi-millionaire. Mr. Gosman had interests in healthcare related businesses across the country as well as in real estate development transactions. Our role was to provide reliable assessments of the intricate transactions that Mr. Gosman entered into and perform a forensic analysis to assist in identification and tracing of assets to add value for the benefit of unsecured creditors. We also assisted in the formulation of the Plan of Reorganization and Disclosure Statement.

APL CORPORATION

Kapila & Company was engaged as accountants to the Official Committee of Unsecured Creditors of this previously owned Victor Posner conglomerate. We assisted the Committee's counsel in aggressive litigation to replace corporate management. We provided reliable assessments of the company's various operating subsidiaries, and their condition and capabilities to help ensure the estate's principal assets were being preserved and properly marshalled. We assisted the Committee in evaluating alternative strategies and options to maximize the estate's value for creditors. We analyzed significant and complex related party transactions of this intricate group of companies.

POINCIANA DEVELOPMENT COMPANY II, INC.

Kapila & Company is retained as the accountants and finanacial consultants to the Committee of Unsecured Creditors of this home builder development. We are investigating insider transactions to assist the Committee and its counsel to identify potential recovery targets.

FLORIDA ENTERTAINMENT, LLC (ST TROPEZ)

Kapila & Company was retained as accountants and financial advisors to the Official Committee of General Unsecured Creditors in this gaming industry, Chapter 11 bankruptcy of a single vessel, gambling "cruise to nowhere" on the St. Tropez. We assisted the Committee in an objective analysis of the financial affairs, financial viability and operating reports analysis resulting in the appointment of a Chapter 11 Trustee.

MUSIC SEMICONDUCTORS

Kapila & Company was engaged as accountants and financial consultants to the Official Committee of Unsecured Creditors to conduct an objective analysis of the financial conduct of the Debtor for both the pre-petition and post-petition periods. The Debtor is a seller of binary computer chips manufactured by a related entity in the Philippines. We also assisted the Committee with their assessment of the viability of the core business, feasibility of the Debtor's Plan of Reorganization and their ability to reorganize.

G-SITE ASSOCIATES

Kapila & Company was engaged as accountants to the Official Committee of Unsecured Creditors of this real estate and construction partnership involved in the development and sale of single family luxury homes. We assisted the Committee as financial consultants to monitor the financial operations of the Debtor as well as financial and tax matters relating to the preparation of the Plan of Reorganization and Disclosure Statement. We traced flows of assets to the party "benefiting" therefrom. We also investigated insider relationships and voidable transactions, and developed the proof of insolvency for fraudulent transfer litigation.

Following confirmation, the Committee selected Soneet R. Kapila to be the Post-Confirmation President and CEO of the two corporate general partners of G-Site to implement the Liquidating Plan of Reorganization. He oversaw the construction of all remaining homes and pursued causes of action to recover monetary assets. He vigorously litigated causes of action against several creditors to maximize distribution to the remaining constituents.
 
HOSPITAL STAFFING SERVICES, INC.

Kapila & Company was engaged as accountants and financial consultants to the Official Committee of Unsecured Creditors of this home health care and alternative health services delivery systems corporate group with revenues exceeding $45 million. We assisted the Committee by providing reliable assessments of the feasibility of the Plan of Reorganization. We reviewed the projections prepared by the Debtor, and assisted in plan formulation strategies.
 
TUTTLES DESIGN BUILD, INC.

Kapila & Company was engaged as accountants and financial consultants to the Official Committee of Unsecured Creditors of this multi-million dollar nursery business to assist the Committee in obtaining an objective and in-depth understanding of the finances of the Debtor, and develop a strategic direction for the case.

MIAMI SHOES, INC.

Kapila & Company was engaged as accountants/financial consultants to the Official Committee of Unsecured Creditors to conduct an objective analysis of the viability of the core business, application of monetary assets and the ability to reorganize.

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