Kapila & Company - Certified Public Accountants

	*Testimonials*
	Order Denying Appliacation by Official Committee To Jointly Employ Counsel Bayside Ventures LLC
	October 4, 2007 Kapila is a member of the panel of Trustees for the Southern District of Florida and is one of the region's premier forensic accountants. Kapila is represented by Charles W. Throckmorton, Esq. a name partner of the highly respected and capable firm of Kozyak, Tropin and Throckmorton, P.A.
	Order Allowing Fees to Soneet R. Kapila, Chapter 11 Examiner Pan American Hospital Corporation
	March 6, 2007 Like the mild-mannered Clark Kent slipping into a telephone booth and doffing his business suit, superman Soneet Kapila appeared on the scene of the disaster and began to work miracles. As a result of Mr. Kapila's personal reputation and ability, he instantly won trust and confidence of all the communities.
	Comments by the Honorable A. Jay Cristol
	14 February 2007 ...the Court would like to thank you, on behalf of all the parties and communities and individuals and entities involved. You have, as usual, demonstrated your outstanding ablilities, and you did a fantastic job, and a great deal of the credit for whatever positive is accomplished is upon you....
	Pg. 11, Ln. 16-23
	Comments by the Honorable A. Jay Cristol
	19 May 2005 THE COURT: Well, sounds like an interesting time, and I must say on the record that when Mr. Kapila originally suggested his solutions to the problems of this hospital, I didn't think we had the time to accomplish them, but he was right and I was wrong. We seem to be making progress. MR. CHARBONNEAU: He sure was, your Honor. THE COURT: I want to commend him for his wisdom.
	Remarks of Samuel L. Stricklin, Esq.
	21 October 2004 ...we think that Mr. Kapila will do an excellent job, and the Court has a lot of comfort with Mr. Kapila's ability....
	Pg. 36, Ln. 3-5
	Remarks of Steven R. Turner, Esq.
	19 January 2005 ... Mr. Kapila was selected after interviews by the debtor, or the unsecured creditors' committee...and they took you to heart, and...selected Mr. Kapila. ...the Court knowing Mr. Kapila's reputation and honesty...
	Pg. 3, Ln. 2-4, 7-8, 19-20
	Remarks of Samuel L. Stricklin, Esq.
	21 October 2004 ...We were very impressed with Mr. Kapila. Mr. Tucker...has a high confidence based on the unsolicited references about Mr. Kapila. ... Mr. Tucker would testify he has a high degree of confidence that Mr. Kapila will conduct this case in a reasonable, efficient, and professional manner. I believe we would be shocked if the court experienced any of...that we've heard about in other cases that happended in this district with Mr. Kapila at the helm.
	Pg. 32, Ln. 16, - Pg. 33, Ln. 1
	Judge Mark's ruling in Re: Wayne Blackwell & Co., Inc., Debtor
	13 December 1996 Case No. 96-16193-BKC-RAM THE COURT: ...I have great confidence in your office and your present ability to compile and present... Pg. 3, Ln. 7-8 THE COURT: ...Mr. Kapila is certainly well-known to the Court. The Court holds him in the highest regard. His credibility is unimpeachable and the care in his analysis is always first rate... Pg. 7, Ln. 18-21
	Remarks by Robert Angueira, Assistant United States Trustee, Southern District of Florida
	5 July 1994 Case No. 92-11499-BKC-AJC 94-12376-BKC-AJC MR. ANGUEIRA: Well, your Honor, if this is what Mr. Kapila can do with limited powers, I can only wonder what he can do with the powers under the Code. Pg. 30, Ln. 23-25
	Remarks by the Honorable A. Jay Cristol, Chief Judge United States Bankruptcy Court, Southern District of Florida
	26 October 1994 Case No. 9211157-BKC-AJC ...It was a very difficult case, and we don't need to rehash it for the-- THE COURT: No matter if it was difficult, but if there's much money around, it is a miracle. But Mr. Kapila is known for miracles. MR. BATTISTA: Yes he is, Judge. Pg. 6, Ln. 3 - 8
	Remarks by the Honorable A. Jay Cristol, Chief Judge United States Bankruptcy Court, Southern District of Florida
	10 August 1994 Case No. 92-11499-BKC-AJC 94-12376-BKC-AJC In any event, we've got here a problem. We've got various interests in the problem. ...but they have one of the finest trustees in the United States in command of this case, a man who has recently repeatedly worked miracles, so I would say that experience has told me that if parties want to fight, they can, especially if they enjoy fighting, they can expend huge sums of time and money and accomplish the expenditure of huge sums of time and money where as if parties worked together and attempt some cooperation, even if they don't agree with each other or are not the best of friends, that sometimes better results are achieved. So that would be a word of the wise that I would throw out to you. If there's something that can be done to what appears to be a huge ...And you've got -- not that I'm suggesting that the trustee is to be a mediator in this matter, but nevertheless, the trustee has duties to perform and the trustee is quite competent and quite candid and can supply at least impartial information to both sides that might permit them to accommodate to the situation and perhaps come up with a solution that would be better than a protracted fight. Pp. 28-29, Ln. 12-25; 2-9
	Remarks by the Honorable A. Jay Cristol, Chief Judge United States Bankruptcy Court, Southern District of Florida
	5 July 1994 Case No. 92-11157 Now, the Trustee is a highly skilled certified public accountant who's almost a magician. In recent months we've seen this gentleman go into cases that look like they were deader than a door nail and turn them in -- as if by magic -- into viable entities that brought in money for the creditors. There is no greater skilled Trustee than the one that is on this case. The Court has a great deal of confidence in his ability to analyze and tell where this situation is going. Pg. 29, Ln. 12-21
	Remarks By and Before the Honorable A. Jay Cristol, Chief Judge of The U.S. Bankruptcy Court, In and For the Southern District of Florida
	14 September 1994 Case No. 93-11006-BKC-AJC THE COURT: Mr. Kapila has performed a miracle with this case and provided payments of huge sums of debt, even though it didn't reach to the unsecured creditors yet. They still at least have a chance. MR. TURNER: Yes, sir. It's also through the skills of Mr. Levine and the Trustee negotiated with some of the administrative creditors to substantially reduce their fee applications, and as a result there is even more of an opportunity for money to be distributed to the other creditors of the estate... Page 8, Lines 2-13
	Remarks By and Before the Honorable A. Jay Cristol, Chief Judge of The U.S. Bankruptcy Court, In and For the Southern District of Florida
	14 September 1994 Case No. 93-11006-BKC-AJC MR. POPPEL: Yes. Good morning, Your Honor. Jeffrey Poppel on behalf of the County. I just want to point out, the wonderful performance of the professionals in the case, specifically the Trustee and the attorney for the Trustee. The County now has a viable minority owned business out at the airport... resulted in this excellent outcome. We had contentious legal issues that were avoided and resolved because of this cooperation, and we now have an excellent tenant out at the airport. ... Pages 14-15, Lines 21-25; 1-8
	Remarks Before the Honorable A. Jay Cristol, Chief Judge of The U.S. Bankruptcy Court, In and For The Southern District of Florida
	14 September 1994 Case No. 93-11006-BKC-AJC MS. BRADLEY: Yes. I just wanted to concur that the result is indeed excellent. It has everything to do, from what I understand Mr. Levine and Mr. Kapila. This was a very difficult case, and they've done some magic. They are to be commended. Pages 15-16, Lines 24-25; 1-3
	Remarks By and Before the Honorable A. Jay Cristol, Chief Judge of The U.S. Bankruptcy Court, In and For The Southern District of Florida
	2 May 1995 Case No. 94-10176-BKC-AJC THE COURT: Well, of course when it wasn't going anywhere it was time to get rid of it, but -- MR. BONACQUISTI: Right. THE COURT: -- a miracle worker worked another miracle, so what about --- Page 15, Lines 7-11
	Remarks Before the Honorable A. Jay Cristol, Chief Judge of the U.S. Bankruptcy Court, In and For the Southern District of Florida

	14 September 1994 Case No. 93-11006-BKC-AJC MS. BRADLEY: Yes. I just wanted to concur that the result is indeed excellent. It has everything to do, from what I understand Mr. Levine and Mr. Kapila. This was a very difficult case, and they've done some magic. They are to be commended. Pg. 15-16, Ln. 24-25; 1-3