"If you find your passion in life you will never work again." – Robert Mondavi

Lester M. Friedman Chief Executive Officer Advisory & Valuation Services, LLC lfriedman@greatamerican.com Years of Experience: Over 17 years in the valuation practice; a prior CPA with experience in retail restructuring, performance and financial analysis, SKU inventory systems and corporate reorganizations. Responsibilities: Specializes in advising clients in understanding the true value of inventories and machinery and equipment.  Lester has conducted, directed, and managed thousands of appraisals for financial institutions such as Bank of America, Wells Fargo, and CIT; and M & A Equity Groups such as Apollo, Cerberus, and Goldman Sachs.  Other Accomplishments: Prior to joining Great American Group, Lester was Director of Inventory Appraisal and Valuations for a major service provider. Education: University of Massachusetts, Bachelor of Science in Accounting