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Our partners have been recognized in both state and Federal courts as experts in the field of corporate finance. We have expertise in internal audit, credit analysis, financial statement analysis and reconstruction, corporate governance, and corporate finance. We also have significant experience with accounting principles, contract law, bankruptcy proceedings and the ways of the Court. These skills enable us to help lawyers focus on establishing liability knowing that they have authoritative advice with respect to the financial aspects of the litigation.


Success in a legal action often depends on the presentation of evidence gathered and interpreted by third party professionals. We work closely with our clients and their counsel to extract the facts that can be used to determine liability. Our greatest value is in our ability to sort through large volumes of information, extract the relevant data, interpret data to establish evidentiary fact, and format data in a manner that is compelling and easily understood by a judge, jury or other third party. Our ability to be persuasive in front of a judge, jury, mediator or arbitrator is often crucial to a favorable outcome of a case. Services that we offer include:
Litigation Support – Our litigation support encompasses industry research, document research and review, financial statement analysis and establishing actual versus reported numbers. As a product of our fact finding, we issue informal written opinions, execute declarations, give depositions, participate in pre-trial conferences and join in meetings of experts. We can help with mediation, arbitration or adjudication and give advice with respect to negotiating a settlement prior to a case going to trial.


Expert Witness Testimony - If a case does go to trial we will provide expert witness testimony on matters in our areas of expertise.  Testimony can be in person or via declaration and deposition. Our written testimony is thorough and convincing.  However, we believe we can be particularly persuasive when presenting our findings verbally to a judge or jury.  While the subject matter we cover is complex, we make every effort to present our testimony in a manner that can be understood by people with little understanding of finance and accounting.


Valuations – Often, settlement of a case or a determination of punitive damages involves a valuation to determine what a defendant is worth and can afford to pay.  We provide professional valuations using widely accepted Income Approach and Market Approach methodology. These approaches are widely accepted as conforming to the Courts’ “Scientific Methodology” standard in establishing value and the rendering of expert opinions. Related to valuations, we can also issue fairness opinions in those circumstances where a settlement or a judgment has been established without a valuation or when a valuation is contested.


Economic Loss Calculations – We provide objective analysis and calculation of economic loss caused by tort, fraud, business interruption, extra expense, property damage, inventory shrinkage, fidelity, product liability or other causes. Our professionals provide lawyers with the financial ammunition needed to substantiate the economic loss and win the award their client deserves.


What they said about our work:


Michael J. FitzGerald - Barnes, Crosby, FitzGerald & Zeman, Irvine, California said:

“They were brilliant! Their ability to interpret and simplify complex financial data and present it in a way easily understood by the jury was instrumental in winning the punitive damages”.


Jay Kornfeld - Bush, Strout & Kornfeld, Seattle, Washington said:

“We were impressed by Mr. Fletcher’s financial acumen and his solid understanding of contract law fundamentals and bankruptcy proceedings. One of his greatest skills is taking complicated, voluminous information and synthesizing it into useful analysis. He has been very easy to work with and his advice to our client has been invaluable”.


 John Saginaw - Litigation Attorney, Irvine, California said:

“Speaking of Mr. Fletcher, I have never known anyone with a better understanding of the complex world of corporate finance. It is also clear that he has had significant exposure to contracts and litigation”.


Connie Cowan, Client and Plaintiff - Phoenix, Arizona said:

“Mr. Lewin’s testimony was excellent, both written and in deposition, and his input relating to the overall strategy of the case was extremely beneficial. He grasped the issues very quickly and he was always very responsive even with extremely short deadlines. He has been a genuine pleasure to work with.”