Roller & Associates, Inc.

<p style="text-align: justify;"><span style="font-size: medium;"><span style="color: #008000;"><strong>Roller &amp; Associates, Inc.</strong></span>, founded in 1976 by David Roller, is Colorado's largest firm of industrial auctioneers, appraisers and liquidators. Roller &amp; Associates specializes in the valuation and the subsequent conversion of assets into cash through auctions, liquidations or privately negotiated sales, or a combination of the preceding.</span><br /><br /><span style="font-size: medium;">Roller &amp; Associates consistently handles over 125 auctions per year. Annually sales of construction equipment, vehicles, machinery, food services and various trades exceed $30,000,000. This provides us with valuable first-hand knowledge into the current market conditions and trends. Additionally, the staff at Roller &amp; Associates conducted over 200 appraisals in the last two years with forced liquidation values totaling more than $100,000,000.</span></p>