ABS Industries, Inc. – ABS Industries was a holding company that operated through two wholly-owned subsidiaries, which manufactured automobile parts for sale to the “Big Three” American automobile manufacturers and other car makers. The Company went through a Chapter 11 bankruptcy proceeding and subsequently realized the value of its contingent intangible asset. The Company initiated a reverse stock split/stock buy-out process, whereby the Company bought out fractional shareholders after a 1-for-500 stock split. At the conclusion of the ABS Industries stock buy-out transaction, the Company had fewer than 300 shareholders. Foxboro Consulting valuation specialists determined the fair value of ABS Industries common stock, and then provided a fairness opinion to the Board of Directors as to the fairness of the stock price offered to the fractional shareholders in the buy-out transaction.

Nyer Medical Group, Inc. – Walgreen Eastern Co., Inc. purchased certain assets of Nyer Medical Group, Inc. for a purchase price of approximately $17,750,000 in cash subject to certain adjustments at deal closing. In addition, certain prepaid rents less the sum of certain stipulated targeted inventory amount exceeding the book inventory amount was also paid at closing. The assets involved in this transaction included eight (8) pharmacy locations identified as “Operate Location Pharmacies” and the assets related to four (4) pharmacy locations identified as “Non- Operate Pharmacies” and together with the Operate Location Pharmacies. Foxboro Consulting valuation specialists provided a fairness opinion to the special committee of the Board of Directors overseeing the transaction, as to the fairness of the transaction from a financial point of view to the shareholders.

Bio-Engineering Networks, Inc. (BioEngine) – BioEngine has created the world’s first vascularized, implantable bioengineered liver assist device incorporating human liver cells. Its patents are based on 20 years of extensive research and headed by a pioneer in the organ engineering field in collaboration with Massachusetts General Hospital, MIT, Draper Laboratory, and the ExOne Company. The founders of BioEngine had the opportunity to license technology from MGH designed to augment the gas exchange function of a human lung. The Board of Directors of BioEngine negotiated a Collaboration Agreement with a company formed to pursue the opportunity, involving the sharing of technology and resources. Foxboro Consulting Group valuation specialists provided a financial review opinion on this Collaboration Agreement to the management and Board of Directors of BioEngine. This company was formed and financed with a focused strategy of developing the lung technology, while BioEngine realized economic and strategic benefits from the Collaboration Agreement.

Warner Music Group – WMG – A consortium of private equity groups led by Thomas H. Lee and the Bronfman Group, acquired WMG from Time Warner for approximately $2.6 billion, including estimated transaction fees and restructuring costs, the total capitalization is expected to be approximately $3.1 billion. Significant intangible assets include artist contracts, the music catalog and publishing rights. While at American Appraisal Associates, the Foxboro Consulting Group valuation specialist directed the preparation of a solvency opinion and the valuation of the intellectual properties related to this transaction.

Thomas H. Lee Partners, L.L.C. (TPLLC) – Foxboro Consulting Group valuation specialist provided a solvency opinion for a $650 million refinancing of TPLLC’s existing senior debt, which was followed by a $200 distribution by TPLLC investors.

EnVivo is a biopharmaceutical company dedicated to discovering and developing drugs for central nervous disorders currently focusing on Alzheimer’s disease, Parkinson’s disease, Huntington’s disease and spinocerebellar ataxias. Foxboro Consulting Group valuation specialists was hired to advise the Board of Directors of EnVivo and to provide a fairness opinion for the special committee of the Board of Directors of EnVivo as part of their Series C financing led by existing investor Fidelity Biosciences. EnVivo used the $24.0 million funding to advance several promising programs into clinical trials including an alpha-7 nicotine receptor for cognition enhancement in Alzheimer’s disease and schizophrenia.

National Vision, Inc. – Foxboro Consulting Group valuation specialist prepared a solvency opinion related to a dividend recapitalization transaction executed by Berkshire Partners, LLC. As part of the terms of the Recapitalization Transaction, National Vision financed approximately $60.0 million in new debt issued through a banking syndicate, and then made a $60.0 million dividend distribution to existing shareholders. Berkshire Partners acquired National Vision in September 2005, and National Vision simultaneously acquired all of the outstanding common stock of Consolidated Vision Group, Inc. for approximately $88 million, including debt repayment. The merged entity was called National Vision, Inc., and generates approximately $368.0 million in annual revenues, and $50.0 million in earnings before interest, tax, depreciation and amortization (EBITDA).

Iridian Technologies, Inc – Iridian is the world’s leading provider of iris recognition technologies. Iridian’s Board of Directors was considering a $5.0 million senior secured convertible promissory notes financing to support the growth of the Company. Foxboro Consulting Group valuation specialists provided a fairness opinion to the Board of Directors. Iridian raised growth capital and continued its expansion in the biometric ID market.

Webhire, Inc. – Webhire offers Internet-based talent management services and software that help businesses manage their own recruitment processes. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock of Webhire, Inc. in order to assist in setting the strike price for a planned employee stock option grant. Subsequently, Foxboro Consulting Group valuation specialists provided a fairness opinion to the Board of Webhire in its $34.0 million sale to Kenexa. Webhire shareholders realized a 600% premium to the recent trading price of the stock when the $34.0 million transaction was announced.

Beacon Power – Beacon Power is a designer, manufacturer and marketer of advanced flywheel technology products for energy storage and power quality applications. Foxboro Consulting Group valuation specialists was retained to advise the board on the adoption of a shareholders’ rights plan. Foxboro Consulting Group valuation specialists provided a valuation and fairness opinion for the Board of Directors. With the rights plan in place, the Board had sufficient time to consider any takeover bid and to explore alternatives for maximizing value.

 Bio-Tech Medical Device

 BioVex Group, Inc. – BioVex is a pre-revenues and pre-profit clinical-stage biotechnology company focused on the development and future commercialization of targeted treatments for cancer and the prevention of infectious disease. BioVex had numerous series of preferred stock with various liquidation preferences. Foxboro Consulting Group valuation specialists provided an independent opinion as to the fair market value of the common stock and of the underlying stock options of the Company in compliance with provisions of Statement of Financial Accounting Standards 123(R) Share-based Payment (“FAS 123(R)”), and in compliance with IRC Section 409A.

BioPure Corporation – Biopure Corporation develops, manufactures and markets oxygen therapeutics, a new class of pharmaceuticals that are administered intravenously to increase oxygen transport to the body’s tissues. Company management was planning to raise approximately $15.0-$16.0 million in convertible debt for operating purposes, and the Company’s real estate and industrial assets were be used as collateral to secure the financing.

Foxboro Consulting Group valuation specialists determined the value of these assets under two premises of value a.) fair market value – in continued use for the subject real estate and industrial fixed assets at Souderton, PA and industrial fixed assets located at Cambridge, MA, as well as b.) the Orderly Liquidation Value on the machinery and equipment, in a situation involving the dismantling of the complex and ultimate sale of the component assets. This was done for financing purposes.

Aeris Therapeutics, Inc. – Aeris Therapeutics is a pre-profit clinical-stage biotechnology company focused on the development and future commercialization of treatments for patients with pulmonary disease. Aeris had numerous series of preferred stock with various liquidation preferences. Foxboro Consulting Group valuation specialists provided an independent opinion as to the fair market value of the common stock and of the underlying stock options of the Company in compliance with provisions of Statement of Financial Accounting Standards 123(R) Share-based Payment (“FAS 123(R)”), and in compliance with IRC Section 409A.

Anesthesia Safety Products, LLC – Anesthesia Safety Products, which was founded in April of 2005, is a medical device company, engaged in the development and commercialization of an airtrap device which uses disposable cartridges. ASP’s product is intended to be an inexpensive, noninvasive compact monitor, alarm and a flow arrestor mechanism that will prevent the dangerous introduction of air into venous systems through IV devices. Foxboro Consulting Group valuation specialists provided an independent opinion as to the fair market value of the owners’ equity.

Pioneer Surgical Technology, Inc. – Pioneer Surgical Technology made an offer to purchase the merge with Angstrom Medica, Inc. The merger transaction involved a combination of common stock, earn-out, and the assumption of certain liabilities. Foxboro Consulting Group valuation specialists were retained by the Board of Directors of Angstrom Medica, Inc. to determine the fair market value of the common stock of Pioneer Surgical Technology for purposes of facilitating the merger transaction.

Bio-Engineering Networks, Inc. (BioEngine) – BioEngine has created the world’s first vascularized, implantable bioengineered live assist device incorporating human liver cells. Its patents are based on 20 years of extensive research and headed by a pioneer in the organ engineering field in collaboration with Massachusetts General Hospital, MIT, Draper Laboratory, and the ExOne Company. The founders of BioEngine had the opportunity to license technology from MGH designed to augment the gas exchange function of a human lung. The Board of Directors of BioEngine negotiated a Collaboration Agreement with a company formed to pursue the opportunity, involving the sharing of technology and resources. Foxboro Consulting Group valuation specialists provided a financial review opinion on this Collaboration Agreement to the management and Board of Directors of BioEngine.

This company was formed and financed with a focused strategy of developing the lung technology, while BioEngine realized economic and strategic benefits from the Collaboration Agreement.

Learning Services Corporation – LSC provides long-term care and rehabilitation services for patients with severe brain injury. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock as part of the Company’s financial decision-making.

Athena Health, Inc. – Athena Health, Inc. is high-end physician billing, physician practice management and electronic medical record services provider. Our Managing Director of Valuations provided business valuation and merger and acquisition advisory services to Athena Health, Inc.

EnVivo – EnVivi is a biopharmaceutical company dedicated to discovering and developing drugs for central nervous disorders currently focusing on Alzheimer’s disease, Parkinson’s disease, Huntington’s disease and spinocerebellar ataxias. Foxboro Consulting Group valuation specialists was hired to advise the Board of Directors of EnVivo and to provide a fairness opinion for the special committee of the Board of Directors of EnVivo as part of their Series C financing led by existing investor Fidelity Biosciences. EnVivo used the $24.0 million funding to advance several promising programs into clinical trials including an alpha-7 nicotine receptor for cognition enhancement in Alzheimer’s disease and schizophrenia.

Northeast Health Systems – Northeast Health Systems is a regional provider of acute care and outpatient healthcare services in the Cape Ann area of northeastern Massachusetts. Our Managing Director of Valuations provided business valuation and physician practice acquisition advisory services to Northeast Health Systems in their effort to build a primary care network.

 Financial Accounting and Reporting

 FAS 141 & 142 – Allocation of Purchase Price and Goodwill Impairment Valuations

CITG Promotions, LLC d/b/a EVIGNA – EVIGNA is a leading global source for an array of marketing services and promotional products, as well as sophisticated brand identity programs. EVIGNA provides marketing solutions that enhance brand identity, reinforce corporate initiatives, and promote new products and reinforce customer loyalty. As a result of a 2004 acquisition, Foxboro Consulting Group valuation specialists identified and valued the Company’s market related intangible assets for financial accounting and reporting purposes. As a result of our determination of the fair value of the intangible assets, the Company was able to comply with the requirements Financial Accounting Standards Board (“FASB”) Statements of Financial Accounting Standards No. 141, Business Combination (“SFAS 141”) and No. 142, Goodwill and Other Intangible Assets (“SFAS 142”).

Bridgeline Software, Inc. is a developer of web applications and web software tools. The Company has developed its own web software tools such as web content management system and an on-demand web based platform that provides expandable modules. Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangible Assets (“SFAS 142”) addresses financial accounting and reporting for acquired goodwill and other intangible assets. The provisions of SFAS 142 require at least annual tests of the impairment of goodwill and other intangible assets that are not subject to amortization. Foxboro Consulting Group valuation specialists determined the business enterprise of the Company, as well as the fair value of the Company’s stockholders’ equity as part of the test for goodwill impairment. Because of our valuation work, the Company was able to comply with these accounting and reporting

Ascential Software, Inc. – Purchased the stock of Mercator Software, Inc. for $106,000,000. Foxboro Consulting Group valuation specialists staff members determined the fair value for the subject tangible and intangible assets of Mercator Software, Inc., which has its headquarters in Wilton, Connecticut. Foxboro Consulting Group valuation specialists staff appraised the designated assets to assist Ascential Software with its allocation of the purchase price among the assets to be appraised for financial accounting and tax reporting requirements in accordance with the provisions of the Financial Accounting Standards Board (“FASB”) Statements 141, Business Combinations (“SFAS141″) & 142 Goodwill and Other Intangible Assets (“SFAS 142″) and the Internal Revenue Code.

Rooms.com – Rooms.com provides on-line hotel reservations. Foxboro Consulting Group valuation specialists determined the fair market value of common shares in Rooms.com Inc. used by Granite Financial Partners and Rooms.com management to assist in determining the valuation for the next round of equity funding. In addition, Foxboro Consulting Group valuation specialists determined the fair value of in-process research & development and certain other intangible assets of Hotel Distribution Network Corporation for FAS 141 financial reporting purposes.

Xaloy Extrusion, LLC – Xaloy, Inc. successfully completed its acquisition of Dynisco Extrusion, LLC. Xaloy acquired the membership interests in the Dynisco Extrusion business based in Hickory, NC, and certain assets and liabilities of Xaloy Europe GmbH in Heilbronn, Germany, and Dynisco S.R.L. in Italy from Audax Group of Boston, MA. Foxboro Consulting Group valuation specialists advised and assisted the Company in allocating the acquisition purchase price to the fair market values of certain identifiable intangible assets of Xaloy Extrusion, LLC as of the valuation date for financial reporting purposes.

Sippican, Inc. – Sippican specializes and focuses on military intelligence and defense systems for submarines and naval surface ships. Areas of operation include sea-air systems, countermeasures, and underwater vehicles. Foxboro Consulting Group valuation specialists determined the fair value of acquired goodwill and certain intangible assets of Sippican, Inc.  Foxboro Consulting Group valuation specialists also tested the goodwill for impairment under FAS 142 – accounting for goodwill and other intangible assets.

MagicSoft – MagicSoft is a provider of multi-media communications management tools and services. Foxboro Consulting Group valuation specialists determined the fair market value of the LaunchEDU software intangible asset for financial reporting purposes.

The POM Group, Inc. – POM specializes in the design and build of mission critical tooling systems used to cast, stamp or injection mold high volume products. Foxboro Consulting Group valuation specialists determined the fair market value of certain identifiable intangible assets of The POM Group, Inc. for financial reporting purposes.

Rooms.com, LLC – Rooms.com provides online hotel and lodging booking services was required to test the value of the Company’s goodwill for impairment. Foxboro Consulting Group valuation specialists prepared a business enterprise valuation and provided the Company with a valuation assessment of goodwill for financial accounting reporting purposes, and in compliance with and Statement of Financial Accounting Standards 142, Goodwill and Other Intangible Assets.

CSPI – Systems & Solutions Division of MODCOMP is a Fort Lauderdale, Florida based division of CSP, Inc. Systems & Solutions’ principal activity is to provide third party hardware and software in the information technology (IT) market. The products offered focus on storage, security, networking and communications. The Company offers multi-vendor integration services to its customers. Foxboro Consulting Group valuation specialists prepared a valuation of the business enterprise of the MODCOMP Systems & Solutions Division in achieving compliance with Financial Accounting Standards Board Statement No.142 – Goodwill and Other Intangible Assets.

Common Stock & Stock Option Valuations

 Farmstead Telephone Group – Farmstead Telephone Group sells new, refurbished, and remanufactured Avaya brand PBX equipment and other enterprise phone systems. Farmstead also provides services including equipment repair, rental, and support. Foxboro Consulting Group valuation specialists prepared multiple valuations and analyses for FAS 123 – accounting for stock-based compensation, and FAS 133 – derivative accounting for this distributor of telecom equipment and a provider of telecom services.

IT Factory – IT Factory is a privately held company with corporate headquarters in Cambridge, Massachusetts. The Company was founded in Denmark in 1997 with a product focus on the Lotus Notes space. By October of 1999, ITF had sold its products to more than three hundred companies around the world and had announced its 200th Business Partner. Foxboro Consulting Group valuation specialists prepared a common stock valuation for stock options.

Dover Saddlery, Inc. – Dover Saddlery is a publicly traded specialty retailer and direct marketer of equestrian products for English and Western-style riding industry in the United States. The Company offers saddles and tack, specialized apparel, and horse care and stable products. Foxboro Consulting Group valuation specialists prepared the valuation of the Company’s employee and incentive stock options.

Softbank – Softbank is a leading multinational venture capital firm. Foxboro Consulting Group valuation specialists determined the fair market value of one of Softbank’s LLC member interest, four limited partnership interests, and one general partnership interest held in the Softbank- Sweden holding company for financial reporting purposes.

Venture Capital Backed – Hi-Tech & Bio-Tech Enterprises

Akibia, Inc. – Akibia, Inc. provides IT services and business consulting support services for UNIX, Linux, and Windows computing environments; areas of operation include security, desktop management, and infrastructure design and maintenance. Akibia had numerous series of preferred stock with various liquidation preferences. Foxboro Consulting Group valuationspecialists was retained to advise in the spin-off of various lines of business from the parent corporation. In addition, Foxboro Consulting Group valuation specialists determined the fair market value of a minority interest in the common equity of Akibia for internal planning purposes, and we also prepared a valuation analysis of stock options.

mindShift Technologies, Inc. – mindSHIFT delivers managed information technology and professional services in the United States. The Company offers managed office computing solutions for small to medium sized business organizations for professional workers in verticals such as legal, nonprofits, associations, insurance, and consulting. Akibia has numerous series of preferred stock with various liquidation preferences. Foxboro Consulting Group valuation specialists prepared a common stock valuation for stock options.

Income Tax Planning

Internal Revenue Code Section 409A

Ipswitch Software, Inc. – the Company is a leading developer of network management, secure file transfer and messaging technology solutions. Foxboro Consulting Group valuation specialists prepared a common stock valuation for stock options.

Storability, Inc. – The Company provides storage management software that customers use to track storage assets, automate provisioning, and analyze storage utilization. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock of Storability, Inc in order to set the exercise strike price of employee stock options.

Gift & Estate Tax Planning

The Systems Distributors, Inc. – TSD is a technology driven company specializing in scaleable software and services for the automobile rental industry. Foxboro Consulting Group valuation specialists staff determined the fair market value of a minority ownership interest in this application service provider servicing the auto rental industry. The valuation was conducted for gift and estate tax planning purposes.

Hyde Group and Subsidiaries – The Company owns manufacturing subsidiaries, which make tools for drywall, painting, and plumbing professionals. The family owners of the Company were intending to split-up & reorganization the Company, and spin-off weak performing reporting units. Foxboro Consulting Group valuation specialists was retained to determine the fair market value of the impacted operating subsidiaries, as well as the value of the post-transaction, reorganized business entities in order to facilitate the equitable separation of the operating subsidiaries.

Leach & Garner – Leach & Garner manufactures gold and silver findings for use by the jewelry industry. Foxboro Consulting Group valuation specialists was retained by the Estate of Phillip F. Leach to develop an estimate of the fair market value of the common and preferred stock of Leach & Garner for estate tax planning purposes.

Millitech, Inc. – Millitech manufactures microwave and millimeter wave communication products. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock of Millitech, Inc. for estate tax planning purposes.

eGulf – eGulf is a leading provider of IT services to state and local governments. Foxboro Consulting Group valuation specialists acted as exclusive financial advisor to the company in its sale to HCL Technologies and provided a valuation of related companies to the company’s shareholders for tax purposes.

Business Interiors Floor Covering, Inc. is a provider of floor coverings in the Greater Boston service area. The President wanted to transfer non-voting stock in the Company to his son in the form of a grantor retained annuity trust (“GRAT”). Foxboro Consulting Group valuation specialists determined the fair market value of a 20.0% ownership interest in the Company’s non-voting common stock, and provided a valuation report documenting our findings.

Krasilovski Family Limited Partnership owns assets primarily comprised of publicly traded stocks and bonds. Foxboro Consulting Group valuation specialists developed appropriate marketability, minority interest, and brokerage fee discounts and determined the fair market value of the Estate’s limited partner ownership interest in the Limited Partnership, and we provided a valuation report that documented our findings.

The Estate of Robert McCloskey – The Estate’s legal advisor wanted Foxboro Consulting Group valuation specialists to determine the fair market value of the literary copyright properties including all literary properties (“Make Way for Ducklings” and “Blueberries for Sal”), illustrations, and movie right properties for the Estate. Foxboro Consulting Group valuation specialists determined the fair market value of the copyrights and related royalty income for estate tax planning purposes.

Merger & Acquisition Advisory Services

Pioneer Surgical Technology, Inc. – Pioneer Surgical Technology made an offer to purchase the merge with Angstrom Medica, Inc. The merger transaction involved a combination of common stock, earn-out, and the assumption of certain liabilities. Foxboro Consulting Group valuation specialists was retained by the Board of Directors of Angstrom Medica, Inc. to determine the fair market value of the common stock of Pioneer Surgical Technology for purposes of facilitating the merger transaction.

Net Links Software Group of America, Inc. – Netlinks is a Southfield, Michigan based company. Its principal activity is to provide information technology consulting and computer software development. The services offered focus on complete or partial IT outsourcing and business process outsourcing, application and infrastructure solutions, connectivity and telecom services, and network solutions. During 2006, IOC merged into Net Links Software, and simultaneously, Net Links Software acquired DASS. Foxboro Consulting Group valuation specialists provided a valuation of the common stock of the combined entity of Net Links Software; and provided a financial accounting and tax reporting basis for the Company’s common stock on a minority interest basis as of the valuation date. In addition, Foxboro Consulting Group valuation specialists provided a valuation of certain intangible assets of NetLink Software, IOC and DASS and allocated the acquisition purchase price to the fair market values of certain identifiable intangible assets of Net Links Software, IOC, and DASS, thereby achieving compliance with Financial Accounting Standards Board (FAS) Statement No. 141, Business Combinations, and FAS No.142, Goodwill and Other Intangible Assets.

 Internal Planning

 Beacon Power – Beacon Power is a designer, manufacturer and marketer of advanced flywheel technology products for energy storage and power quality applications. Foxboro Consulting Group valuation specialists was retained to advise the board on the adoption of a shareholders’ rights plan. Foxboro Consulting Group valuation specialists provided a valuation for the Board of Directors.

Learning Services Corporation – LSC provides long-term care and rehabilitation services for patients with severe brain injury. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock as part of the Company’s financial decision-making.

Streamline – A leading on-line grocer which went public in 1999. Foxboro Consulting Group valuation specialists reviewed all outstanding stock options and warrants and performed a pre- IPO “cheap stock” valuation analysis.

Sitara Network, Inc. – The Company is a supplier of quality of service (QOS) solutions. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock and stock options for deferred compensation planning purposes.

 Employee Retirement Income Security Act (ERISA) and Department of Labor (DOL) Valuations

John Solomon Inc. – JSI is a fabric converter specializing in various types of trimmings and “narrow fabrics” for the apparel industry. These products include pockets, pocket stays, woven and braided tapes, waistbands, bias binding, tear away and cut away embroidery backings and fusible and non-fusible interlinings. Foxboro Consulting Group valuation specialists prepared a common stock valuation for the ESOP.

Bourneuf Corporation – Bourneuf Corporation is a wholesale and retail distributor of plumping, heating and industrial products. Foxboro Consulting Group valuation specialists determined the fair market value of the common stock of Bourneuf Corp. employee stock ownership plan for ERISA compliance purposes.

Adams, Harkness & Hill – Adams, Harkness & Hill, Inc. is a registered broker-dealer and investment advisor, and AH&H is a full-service investment bank. Foxboro Consulting Group valuation specialists prepared a valuation of the common shares of Adams, Harkness & Hill, Inc., for purposes of establishing the value for the ESOP shares in the company for Employee Retirement Income Security Act compliance purposes.

Seaman Paper Company of MA. – Seaman Paper Company is a 57-year-old business that manufactures decorative and industrial tissue paper. The Company and its affiliates have approximately 500 employees, and is a major employer in the Company’s geographic service area. The Company’s products include resale tissue purchased in stores for gift wrap, retailpackaging tissue used by stores to package customer purchases, crepe streamers and waxed paperfor floral and foodservice applications. Foxboro Consulting Group valuation specialists prepared a common stock valuation report, which was submitted to the Department of Labor as part of a request for administrative relief related to the sale of stock to the Company by the individual retirement accounts owned by family member owners and principals of the Company.

Equity Buy/Sell

Hayes Management Consulting – Hayes Management Consulting is a management consulting firm specializing in software installation and integration. The Company’s owner wanted to transfer a 10.0% minority ownership interest in the Company to one of the Company’s key employees. Foxboro Consulting Group valuation specialists determined the fair market value of the 10.0% minority ownership interest in the Company, as well as the fair market value if the common stock.

Cleary Elevator Company – Cleary Elevator is a leading elevator maintenance and service provider in the Greater Boston Metropolitan service area. The founder and owner of the Company wanted to transfer his stock in the Company to his three (3) sons. At the conclusion of the stock transaction, approximately 50.0% of the common stock, was transferred to the eldest son, and the other two sons now own 25.0% of the shares outstanding. Foxboro Consulting Group valuation specialists determined the fair market value of the Company’s common stock, and provided a valuation report that documented our findings.

Cambridge Bio-Marketing Group LLC – Cambridge Bio-Marketing Group is a full service healthcare marketing communications agency located in Cambridge, MA and offers a complete strategic and creative capability. The Company management wanted to buy-out one of the nonemployee minority  nterest owners. Foxboro Consulting Group valuation specialists determined the fair market value of the Company’s membership units on a minority ownership basis, and provided a valuation report that documented our findings.

QC Solutions, Inc. – QC Solutions, Inc. manufactures semi-conductor fabrication equipment for the semi-conductor manufacturers. QCS is a leading supplier of advanced epitaxial metrology and ion implantation wafer monitoring equipment. OCS designs, manufactures and supports fully programmable robotic, non-contact, non-destructive wafer mapping and point pattern sampling equipment. The controlling ownership shareholder wanted to buy-out the minority shareholders who owned approximately 16.0% of the Company. Foxboro Consulting Group valuation specialists determined the fair market value of the Company’s stock for the buy-out, and provided a valuation report that documented our findings.

Litigation Support Services

Open Med Technologies Corp. – Foxboro Consulting Group valuation specialists was retained by the Open Med Technologies Corp., the defendant, to determine the fair market value of the application software technology of E-Health Engines, the plaintiff, as of February 1, 2002. The subject software was an internet-enabled clinical information and medical image management software application, and was the subject of a litigation proceeding in Middlesex County Court between E-Health Engines and the Open Med Technologies Corp.