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	 We recognize that your consulting needs are unique to each case and welcome the 
	opportunity to speak with you about your pending or future cases. 
	Spectrum staff have been retained:  
	
	by the special committee of the Board of Directors of Adelphia Communications to 
	perform forensic accounting and consulting services. 
	 by outside counsel for Tyco International Ltd. to conduct comprehensive 
	worldwide forensic accounting services. 
	 by a major computer manufacturer to perform financial analysis and 
	calculate damages related to the defense of a breach of contract suit. 
	The manufacturer allegedly breached a contract for a $100 million dollar computer system. 
	 by an electric utility to determine the ongoing business value of independent 
	power projects, perform financial analysis and calculate damages related to 
	the defense of a breach of contract suit. The utility allegedly breached two contracts 
	valued in excess of $300 million. 
	 to analyze and determine Sherman Act and Robinson-Patman Act conspiracy and price 
	discrimination damages against major pharmaceutical manufacturers. 
	 to analyze the pricing behavior and market structure of bulk vitamin 
	manufacturers and to estimate damages resulting from price fixing. Spectrum 
	assisted counsel in reaching a multi-billion dollar settlement award. 
	 as a claims administrator to design and maintain a claims management 
	information database and to manage the claims review and distribution process in a 
	multi-billion dollar settlement. 
	 as consultants on a consumer class action settlement and worked closely 
	with counsel to analyze data related to the settlement and the class members 
	for purposes of negotiating an opt-out reduction with the defendants by 
	estimating market size, market share, the probable level of claim filers, 
	and the frequency with which the product involved in the litigation was contained 
	in other consumer goods.
	 by the trust division of a major commercial bank to value a family-held 
	corporation. The valuation was used to defend against an action alleging 
	breach of fiduciary duty and loss in principal value of trust assets. 
	 to consult with many closely-held companies to determine the fair market 
	value of business interests for transfer tax purposes, including valuation of 
	family limited partnerships and family limited liability companies. 
	 to determine the fair market values of professional sports franchises, 
	apparel manufactures, franchise operations, investment companies, healthcare 
	facilities, distributors and service organizations and others.
	 to determine the statutory fair value of minority shareholder interests 
	in connection with shareholder disputes and litigation.
	 to determine valuations of impairment testing pursuant of SFAS 141/142.
	 to determine the valuation of employee compensation relating to the grant 
	of securities and options. 
	
	For more information on our forensic accounting, damages analyses, claims administration and business valuation services, 
	please contact us at info@spectrum-consulting.com 
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