SLIDE 1 NIGHT BOX
FILE D UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORID A FORT LAUDERDALE DIVISION SECURITIES AND EXCHANGE COMMISSION Plaintiff,
V .
MICHAEL LAUER , LANCER MANAGEMENT GROUP, LLC, and LANCER MANAGEMENT GROUP II, LLC , Defendants , and LANCER OFFSHORE, INC ., LANCER PARTNERS, LP, OMNIFUND, LTD . , LSPV, INC., and LSPV, LLC , Relief Defendants . In re : LANCER PARTNERS L .P., Debtor.
Nov -1 2005
C CLARENCE SDF~ CLERK, FTL
Case No. 03-80612 CIV-MARRA Jointly Administere d Chapter 11 Case Case No.: 04-8021 1 -CIV-MARRA SUMMARY OF 2"d INTERIM FEE APPLICATION (Request for Relief in Bankruptcy Case Proceeding Only)
1 . Name of Applicant: Kapila & Company CPA s
2 . Role of Applicant : Testifying Expert for Receiver, Marty Steinberg 3 . Name of Certifying Professional : Soneet R. Kapila, CPA
SLIDE 2
4 .
Date of Fee Application : July 27, 2005 5 .
Dates of Services Reimbursement Sought : 12/01/04 - 06/30/05
6.
Total Gross Amount of Requested Professional Fee : $44,833 .00
7.
Interim Fee Received :
0 .00 8 .
Remaining Non-Awarded Fee Retainer Received : 0.00
9 .
Remaining Non-Awarded Professional Fee Payment s from Other Sources :
0.00 10 .
TOTAL NET AMOUNT OF REQUESTED PROFESSIONAL FEE : $44,833 .00
11
Total Gross Amount of Requested Reimbursement of Disbursement s and Expenses for Application Period (From Schedule 2) : 300.3 1
12.
Interim Costs Received :
0.00 13.
Remaining Non-Awarded Cost Retainer Received :
0.00 14.
Remaining Non-Awarded Other Cost Payments :
0 .00
15 .
TOTAL "NET" AMOUNT OF REQUESTED DISBURSEMENTS :
$ 300.3 1
16 .
TOTAL GROSS REQUESTED AWARD (FEES & COSTS) : $45,133 .3 1
17 .
TOTAL NET REQUESTED AWARD (FEES & COSTS) $45,133 .31
SLIDE 3 Lancer Partners, L.P . Case No . 9 :04cv8021 1 Summary of Requested Reimbursement of Expenses and Disbursements Prepared in Accordance With and Allowable Under the Guidelines for Fees and Disbursements for Professionals in the Southern District of Florida Bankruptcy Case s
1 . Filing Fees
3 . Witness Fees 4 . Court Report and Transcripts
- 5. Lien and Title Searches
- 6. Photocopies:
$0.00 $0.00 $0 .00 $0 .00 $0.00
- a. In-House (58 copies @ $0.15) $ 8.70
- b. Outside copies $0.00
- 7. Postage $0.00
- 8. Overnight Delivery Charges $0.00
- 9. Outside Courier/Messenger Services $43 .87
- 10. Long Distance Telephone Charges $0 .24
11 . Long Distance Facsimile Charges $0 .00
- 12. Computerized Research $0 .00
- 13. Out of Southern District of Florida Travel $0 .00
14 . Other (not specifically disallowed, must be specified )
247.50 Total Gross Amount of Requested Disbursements $300.31
SLIDE 4 Lancer Partners, L .P . Case No. 9 :04cv8021 1 Case Information
1 .
Date Case Filed: April 16, 2003 in District of Connecticut, Bridgeport Divisio n transferred to District Court, Southern District of Florida on March 19, 2004 .
2 .
Date of Application for Employment : April 29, 2004 nunc pro tunc to March 1 ,
2004 3.
Date of Order Approving Professional Employment : May 21, 2004 4. Date(s) and Source(s) of Retainer : None
5 .
Total Amount of Fee Retainer Received : None 6 . Total Amount of Cost Retainer Received : None 7 . Date of Disclosure of Compensation (FRBP 2016) : N/A
8 .
Total Prior Interim Professional Fees Awarded : $103,017.00
- A. i. Dates Covered by Application : 03/01/04 - 11/30/04
- ii. Amount Requested: $103,017 .00
iii . Total Amount Awarded: $103,017 .00
- iv. Amount of Use of Fee Retainer Approved : N/A
- v. Amount Above Use of Fee Retainer Approved : N/A
vi . Date Awarded : 06/13/05 vii . Amount Paid: $103,017.00
- 9. Total Prior Interim Costs Awarded: $128 .05
- A. i. Dates Covered by Application : 03/01/04 - 11/30/04
viii . Amount Requested: $128 .05
- ix. Total Amount Awarded: $128 .05
X .
Amount of Use of Fee Retainer Approved : N/A
- xi. Amount Above Use of Fee Retainer Approved: N/A
xii . Date Awarded: 06/13/05 xiii . Amount Paid: $128 .05
- 10. Total Professional Fee Payments From Other Sources : None
11 . Total Cost Payments from Other Sources : None
SLIDE 5
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORID A FORT LAUDERDALE DIVISION SECURITIES AND EXCHANGE COMMISSION Plaintiff,
V .
MICHAEL LAUER, LANCER MANAGEMENT GROUP, LLC, and LANCER MANAGEMENT GROUP II, LLC , Defendants ,
and
Case No . 03-80612 CIV-MARRA Jointly Administere d LANCER OFFSHORE, INC ., LANCER PARTNERS, LP, OMNIFUND, LTD., LSPV, INC., and LSPV, LLC , Relief Defendants .
In re :
LANCER PARTNERS L .P., Debtor . Chapter 11 Cas e Case No . : 04-8021 1 -CIV-MARRA 2nd INTERIM APPLICATION FOR ALLOWANCE AND PAYMENT OF COMPENSATION FOR SERVICES RENDERE D AND REIMBURSEMENT OF EXPENSES TO TESTIFYING EXPER T FOR THE RECEIVER FOR THE PERIOD DECEMBER 1, 2004 TO JUNE 30, 2005 (Request for Relief in Bankruptcy Case Proceeding Only )
Soneet R. Kapila, C .P.A. and Kapila & Company, Certified Public Accountants (collectively the "Applicant" or "Kapila"), the Testifying Expert for Marty Steinberg, the
Receiver (the "Receiver") of the Debtor, Lancer Partners, L.P. (the "Debtor"), applies for Interim Allowance And Payment Of Compensation For Services Rendered And Reimbursement Of
SLIDE 6 Expenses Incurred in this Chapter 11 proceeding , and respectfully represents :
1 . BACKGROUND OF CASE , RETENTION OF KAPILA & COMPANY
DISCLOSURE OF COMPENSATION AND REQUESTED AWARD
1 .1 The Applicant is a firm of Certified Public Accountants with offices located at
1000 South Federal Highway, Suite 200, Fort Lauderdale, Florida, 33316 . Pursuant to an Order
- f the Court dated May 21, 2004, the Receiver was authorized to employ the Applicant as his
Testifying Expert in these proceedings, nunc pro tunc to March 1, 2004 .
1 .2 This application is submitted pursuant to §-- 330 and 503(b) of Title 11, United
States Code (the "Bankruptcy Code"), for allowance to the Applicant as an administrative expense of $44,833 .00 for accounting services performed and $300 .31 for costs incurred from
December 1, 2004 through June 30, 2005 .
1 .3 Applicant specifically reserves the right to file additional or supplemental fee
applications requesting awards of compensation and reimbursement of expenses for the period from August 16, 2004 through the Receiver's liquidation of the Debtor's estate .
1 .4 This application is submitted in compliance with the Order Approving and
Adopting Guidelines for Fees and Costs for Professionals, Administrative Order 92-7, dated January 22, 1992. Attached hereto as Exhibit D is the Certification by the Certifying Professional that all guidelines have been met .
2.
PROCEEDINGS AND RELEVANT BACKGROUN D
2.1 This case was commenced on April 16, 2003, by the filing of a petition under
Chapter 11 of the Bankruptcy Code in the District of Connecticut, Bridgeport Division. Marty Steinberg was appointed Receiver of the Debtor pursuant to an Order dated July 24, 2003 . The bankruptcy case was transferred from the District of Connecticut on March 19, 2004 to the
SLIDE 7 Federal District Court in the Southern District of Florida .
2 .2 The Receiver determined that he required the assistance of a testifying expert to
provide reliable assessments of the debtor's solvency/insolvency at various points in time preceding the April 16, 2003 bankruptcy filing in order to support the avoidance and recovery of
voidable transfers of assets . Accordingly, the Receiver filed with this Court an Application dated April 29, 2004 for Employment of Kapila as Testifying Expert for the Receiver .
2.3 The Applicant possesses credentials of the highest order in providing such
litigation support expert services, especially as they relate to debtors in bankruptcy .
3.
EVALUATION OF SERVICES RENDERE D
3 .1 During the period covered by this application, the Applicant performed detailed
services for the Receiver of these proceedings .
3.2 The outstanding professionalism with which the Applicant has carried out its
important role has contributed significantly to the efficient and effective administration of the estate .
3 .3 Business Analysis
Hours Expended: 247.85 Fees Requested: $44,641 .00 Blended Rate: $180.1 1 The Applicant is in the process of preparing a solvency/insolvency analysis of the Debtor for the Receiver' s use in pursuing avoidance and recovery of fraudulent transfers . The Applicant has expended tremendous effort analyzing the investment holdings of the Debtor at numerous points in time. In conjunction with this analysis, the Applicant has reviewed volumes
- f documents maintained electronically by the Receiver . The Applicant has also prepared formal
estimates of value for several of the Debtor's equity holdings at various points in time .
SLIDE 8
Additionally, the Applicant reconstructed, by month, the date and amount of investor deposits and disbursements . The Applicant has participated in numerous meetings with the Receiver's legal counsel to review the status of the analysis .
3 .4 Fee Applicatio n
Hours Expended: 2 .00 Fees Requested: $192 .00 Blended Rate: $96 .00
With regard to Fee Applications, before any fee application is presented to the Court, it must be drafted, checked against the contemporaneous time records, and verified for compliance with applicable legal requirements. This fee application is believed to be in full conformity with the Administrative Order. The Applicant has not included all the time of senior professionals which is necessarily required in the preparation of this fee-application . However, the time of some administrative personnel has been incorporated .
3 .5 In the remainder of this application, the Applicant has attempted to allocate its time
into the categories required by Administrative Order 92-7 dated January 22, 1992 governing fee applications filed in the United States Bankruptcy Court in and for the Southern District of Florida (the "Administrative Order") .
4.
VALUATION OF SERVICE S
4.1 The Applicant has expended approximately 249.85 hours from December 1, 2004
through June 30, 2005, at a blended hourly rate of $179 .44, in performing the necessary and beneficial expert services for the Receiver .
4.2 Annexed hereto as Exhibit A is a composite summary of total accountants' time
expended from December 1, 2004 through June 30, 2005, the hourly billing rates of the
SLIDE 9 accountants and paraprofessionals involved, the number of hours billed and the dollar value of services rendered, and the year that each accountant was licensed to practice . Annexed hereto as Exhibit B is a copy of the Applicant's time charges by activity code and time detail in this case for the period. Annexed hereto as Exhibit C are copies of the Applicant's time charge detail and activity code extended list in this case for the period from December 1, 2004 through June 30,
2005 . A certain amount of inter and intra office conferences are not only unavoidable, but are
desirable and, therefore, reimbursable . See e.g., In re: Frontier Airlines, Inc. 74BR 973 (Bankruptcy D Cob 1987) . Frontier Airlines held that where multiple professionals are engaged in functions which are primarily interrelated and cannot "***be carried out without some degree
- f coordination and communication***, intraoffice conferences among professional are not only
expected but are necessary, and there is no reason why compensation should not be provided for such services . "
4.3 The foregoing has described the nature and extent of the professional services the
Applicant rendered in connection with its representation of the Receiver for which the Applicant seeks compensation by this application . The recitals set forth in the time accounting by activity code attached hereto as Exhibit B constitute only a summary of the time spent . A mere reading of such summary cannot completely reflect the full range of service the Applicant has rendered and the complexity of the issues and the pressures of time and performance which were placed on the Applicant in connection with the case .
4.4 Based on the standards set forth in § 330 of the Bankruptcy Code, including
without limitation the nature and extent of the services, the cost of comparable services in a non- bankruptcy case, and the value of such services and results obtained, the Applicant believes that
SLIDE 10 the fair and reasonable value of its services from December 1, 2004 through June 30, 2005 i s
$44,833 .00 for professional services performed and $300 .31 for expenses incurred.
5 .
FIRST COLONIAL CONSIDERATIONS
5 .1 The Applicant's services have been rendered timely and in an efficient manner and
facilitated the efficient administration of these proceedings .
5 .2 The Applicant has demonstrated a high degree of skill in bankruptcy matters,
accounting practices, business practices and management, as well as investigatory and other accounting skills in conjunction with performing its services in these proceedings .
5 .3 The Applicant has not been precluded from other engagements because of its
employment by the Receiver in this proceeding. Had Applicant not accepted this matter, it would have devoted its time to other matters for which it would have been compensated by clients on a current monthly basis .
5.4 The Applicant rendered services at its customary hourly rate, more fully set forth
- n the attached exhibits, and such customary hourly rate is competitive within the bankruptcy
practice in the community, and in some instances, lower than rates billed by the Applicant to
5.5 The Applicant's fee is contingent on approval by the Court pursuant to § 330 of the
Bankruptcy Code .
5 .6 The Applicant has rendered assistance and consultation to the Receiver and
interested parties during these proceedings in an efficient and cost-effective manner, as reflected in the amount of compensation and, hourly blended rate sought by the Applicant .
5.7 The Applicant is highly regarded in the community and enjoys a fine reputation
.
SLIDE 11 Soneet R. Kapila and Margaret J. Smith have been providing accounting services for over ten years . Mr. Kapila and Ms. Smith are Certified Public Accountants, Certified Fraud Examiners (CFE), and Certified Insolvency Restructuring Advisors (CIRA) .
5 .8 The Applicant's engagement has not been "undesirable" as defined in Johnson v .
Georgia , iHighway Express, Inc., 455 F.2d 714 (5th Cir. 1974).
5 .9 The Applicant does not hold or represent any interest materially adverse to the
interests of the estate or any class of creditors or equity security holders on the matters in which the Applicant is engaged .
5.10 The Applicant believes that the compensation sought herein is consistent and
similar to other awards in proceedings of this nature .
5.11 Accordingly, the Applicant respectfully requests that it be awarded the sum of
$44,833 .00 for accounting services performed and $300 .31 as expenses incurred as compensation
for services rendered through June 30, 2005, as accountant for the Receiver, as an expense of administration under § 503(b) of the Bankruptcy Code . The Debtor's estate has cash funds available for payment of professional fees . The Applicant seeks payment of the requested award
- f compensation and reimbursement from this available cash .
5.12 No agreement or understanding exists between the Applicant and any other person
for a sharing of compensation to be awarded by the Court except among shareholders or regular associates of the Applicant's firm as provided by § 504(b) of the Bankruptcy Code and Rule 2016
- f the Federal Rules of Bankruptcy Procedure.
WHEREFORE, the Applicant respectfully requests that it be awarded as an administrative expense the sum of $44,833 .00 for accounting services performed and $300.31 for expenses
SLIDE 12 incurred through June 30, 2005 . Dated this '
. d y of July, 2005 .
Kapila & Company, Certified Public Accountants Accountants for the Receiver 1000 South Federal Highway, #200 Fort Lauderdale, Florida 33316 954-761-1011
/1
r
`
Soneet R. l apila
64036.000002 MIAMI 238358v 1
SLIDE 13
Case No. 03-80612 CI V-MARRA/V ITUNAC
CERTIFICATE OF SERVICE I HEREBY CERTIFY that a true and correct copy of the foregoing was served by U.S . Mai l fr upon the parties listed on the attached Service List this day of November, 2005, upon all pa rties listed on the attached Service List . Andre . Zaron
SLIDE 14 JOINTLY ADMINISTERED CASE LANCER/RECEIVERSHIP AND BANKRUPTCY CAS E CASE NO.03-80612-MARRA/VITUNAC/CASE NO . 04-CIV-80211-MARRA/VITUNAC ETC. SERVICE LIST
Christopher Martin Senior Trial Counse l
U.S. Securities & Exchange Commission
801 Brickell Avenue - Suite 1800 Miami . FI 33131 Michael Lauer. pro se Heidi Caren s 7 Dwight Lane Greenwich, CT 06831 Heidi Carens 7 Dwight Lane
Patricia Bearw Office of the U .S. Truste e One Century Tower, Suite 1 103 265 Church Street New Haven, CT 06511 )
Garry n mgr
Russ I 1
D
G^e AAP .T Plaza, Suite 2000
Buffalo . Ncw York 1420- 3
Trisha D. Sindler Special Counse l
U.S. Securities & Exchange Commission
801 Brickell Avenue - Suite 1800
Frank Paul Terzo
Katz Barron Squitero Faust 2699 S. Bayshore Drive Eight Floor Miami, FL 3313 3
Kenneth B . Robinson, Esq . Rice, Pugatch, Robinson & Schiller, P .A . 848 Brickell Avenue, Suite 1 100 Miami, FL 3313 1
H l M . Hirsc h
E s q
.
G reenberg Tra urig
,
I I P
Met
1 i4
Buildin g
200 Parr!, Avenue
Nekk York NY 1016 6
Wian G . GowtRey, Esq .
One State Street
016
M . Regina "fhonia s
United States Trustee/Depart me tit of Justice 51 SW' 1st Avenue - Suite 120 4
Miami, FL 33130 Gerry LaBush, Esq . 711 Third Avenue Suite 150 5 New York, New York 1001 7 Jimmy Tsakn i
c-o Shari A. Brandt. Esq . Richard Spears Kibbe & Orbe, LLP One World Financial Cente r New York, NY 10281
1
Mercedes G. Hale Piper Rudnick LI, P 101 E. Kennedy Boulevard . Suite 2000 Tampa, FL 3360 2 Robert M. Dombroff, Esq . Jonathan Alter, Esq . Bingham McCutchen LLP
One State Street Hartford, CT 0610 3 Anthony & Patricia O'Callagahan/ Christopher B . O'Callaghan/ Diane J. Nelson/John P . Heffernan Attn : Timothy I . Broc k
Satterlee Stephens Burke & Burke LLP 230 Park Avenue New York, NY 1016 9 Thomas D. Goldberg Day, Berry & Howard LLP One Canterbury Green
- Stamford. CT 06901
- Ms. Nina Fiskaae n
Controller, Nordea Liv Norge AS Folke Bemadottes vei 3 8 5147 Fyllingsdale n 1201 Bergen - NORWA Y David Blaylock, Esq . Glankler Brown . PLLC 1700 One Commerce Square Memphis, Tennessee 38103 Counsellor George R. Pidgeon. Sr. David Newman c/o Timothy E. Hoeffner 1500 Market stree t
38`x' Floo r Philadelphia . PA 19102-218 6 Noah .I . Schauer. Esq . The Law Offices of David W . Rubin 600 Summer Street. Suite 201
Mark S. Gregor y Delphine W. Knight Brown Kelley Drye & Warren LLP Two Stamford Plaza 281 Tresser Boulevard
.1oshua W. Cohen
1 1
Cunini figs & Loci :, o d 700 State Stree t New' Haven, CT 0650 9 Barbara H . Katz Law Office of Barbara H. Katz 57 Trumbull Stree t
James M . Nugent . Esq . OaFv S . Joseph P . Moodhe KFO I nvestors Pa rtnership
S^ rHenne
sse 6 eco
Debevoise and Plimpton James M Nugen t
970 cumm Street
919 Third Avenue Harlow . Adams & Friedman, P .C .
New York , NY 10022 300 Bic Driv e
SLIDE 15 Howard L . Siege l Brown Rudnick Berlack Isracls L .LP Thaddeus E. Delonis, CPA Timothy W . Walsh Citvplace I . 38th Floor 290 Towne Center Drive Peper Rudnick LL P 185 Asylum Avenue Troy, MI 48084 -1774 1251 Avenue of the Americas Hartford, Cl' "060103 New York . NY 10020 1104 Garry M. Graber
Leonard H . Hecht
W Todd Bo
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c/o Joseph Galda Esq .
1270 avenue of the Americas
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Boyd Mustelier Smith & Parker. P.L . Corsair Advisors . Inc .
Suite 214
100 S.F. Second Street . 36th Floo r
497 Delaware Avenue
New York. NY 10020
Miami Florida 3313 1 Buffalo, NY 14202
,
Kenneth Marcus Carl F. Schoeppl, Esq . Robert Wayne Pearce, Esq .
255 East 49 Street
Schoeppl & Burke, P .A .
Robert Wayne Pearce, P.A . Apartment 8 13
4651 North Federal Highway
1499 W. Palmetto Park Roa d New York, NY 10017
Boca Raton, Florida 33431-5133
Boca Raton, FL 33486
SLIDE 16 E-MAIL SERVICE LIS T
Scott M . Berman. Esq . Jeffrey Greilsheimer, Esq . Anne E . Beaumont. Esq . Greg I . Arnold Hughes Hubbard and Reed, I .I,P
- Friedman. Kaplan .Siiler & Adelman LLP
Brown Rudnick Berlack Israel s One Batten Park Plaza 1633 Broadway . 46th Floor One Financial Cente r New York . New York 10004 New York, NY 10019-6708 Boston, MA 0211
1
E-mail : reilshe~a hugheshuhhard .com sberman,ii,tklaww .com/aheaumontfiiltklaw .eom E-mail : earnold'a`hrhilatv.com lravis Corder David Cimo Esq .
Paul Wallace
Genovese Joblove & Battista P A Brown Rudnick Berlack Israels
. , .
9701 S. Bexley Driv e
Bank of Tower 36th Floo r One Financial Center
,
CO 80126 Littleton
100 S 2nd Stree t
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, Boston, MA 021 1 1
. .
coin E-mail- wallaceclandenver4 7 msn E-mail tcorderdlhrbilaw coin Miami, Fl . 33131
. .
E-mail : dcinio ii gjb-law .com
Bill McCowen
David P. Milian, Esq . Vesta Forsikring AS
Kozyak I ropin & Throckmorton
P.A .
Metamora Multi Managers L .L.C
,
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P.O. Box 7070
2525 Ponce de Leo n
E-mail : mccowenbillFclvoyager .net
NORWAY 5020 B
C l G bl 33134
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a e-mail : hans .jacob .dahleurvesta.no E-mail : dmilian-d kttlaw .com Miehael A . 14an.6maH, Esq .
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Aaron Podhurst Esq .
,
Joel H. Bernstein . Esq .
Hanzman
P . Cride
.
P.A .
Podhurst, Orseck . Josefsburg, Goodkind Labaton Rudof'& Sucharow LL P Olin & Perwin
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Eaton Meadow
P
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100 Park Avenu e 220 Alhambra C eie Suite 400 25 West Flagler Street - Suite 80 0
Coral GflbleS Florida
^33134 Miami Florida 33130 New York . New York 1001 7
,
E-mail jhernstein a glrslaw.com E-mail : apodhurst nodhurst .com
.
Carol Felicett a Roberto Martinez . Esq . Joseph Matthews . Esq . Reid & Rieac . P.C . Colson Hicks Eidson P A Colson Hicks Eidson P A
. . . .
234 Church Street, 9th Floo r 255 Aragon Avenue 2nd Floor 255 Aragon Avenue 2nd Floo r
. ,
New Haven CT 06510-181 9 Coral Gables FL 33134 Coral Gables FL 33134
. . ,
E-mail : ctelicetta:areidandrie~ e> co m E-mail : boh(n,colson .com E-mail . ioseph :i :colson .com David L. Snyder, Esq . Rudolph F. Aragon. Esq . Salvatore A . Barhatano, Esq . Craig B . Leavers. Esq . White & Case Foley & Lardne r
- Neuberger. Quinn. Gielen. Rubin & Gibber
Wachovia Financial Center. Suite 4900 150 W. Jefferson
One South Street . 27th Floor 200 South Biscayne Boulevard Suite 1000 Baltimore, MA 21202-3282 Miami . Florida 33131-2352
E-mail : dlsra nggrg.com/chltu nggr .coin E-mail : raragomii'whitecase .com E-mail : sbarbatanow'toleylaw .com Eric A. Henze, Esq . Donald Workman, Esq . Reid and Riege . P.C . Foley & Lardner Timothy P . Hur ne s F-sq One Financial Plaza 3000 K Street, N.W .
Kramer I .. Nafal is & Frankel 1 1 U
Hartford CT 06103
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E-mail : ehenzy a:reid andriege.rom Washington, D.C . New York '`Ne York ' nr'~ ~ E-mail : dworkman~ii'tolevlaw .crnn
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Lewis N. Brown Harley S . Tropin. Esq . Christopher Marti n Gilbride, Heller & Brown, PA . Kozyak Tropin & Throckmorton . P.A .
Senior Trial Counse l One Biscayne Tower, Suite 1570 2525 Ponce de Leon
U .S. Securities & Exchange Commissio n
Two South Biscayne Blvd . Coral Gables 33134 801 Brickell Avenue - Suite 1800 Miami . Florida 33131 E-mail: hstu'kttlaw .com Miami . F1 3313 1 E-mail : lbrowmirc.hblaw .com E-mail:sPir'kttlaw .com
E-mail : martins a sec .gov Lewis N . Brown, Esq .
Andrew L. Jiranek
Michael
1 Deli Eq .
Dyanne E . Feinberg . Esq .
McKennon Shelton & Henn LLP
- Gilbrde. Heller & Brown . P .A .
Suite 157 0 One Biscayne Towe r
401 East Pratt St ., Suite 2315
919 Thad .Tye
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Two South Biscayne Blv d
Baltimore Md 21202
New v, ._I . NIe,, York
1 0022
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E-mail : andrew.jiranekri mshllp .com
E-mail : lhrown d ghhlaw.cum/dt'einberg!d ghblaw .com
SLIDE 17 Daniel A . Casey. Esq .
Seth M. Schwartz, Esq . John I lochman, Esq . Kirkpatrick & Lockhart
- Skadden. Arps. Slate. Meagher & Flom LLP
Schindler Cohen & Hochman LL P Miami Center - 20 Floor Four Times Square
15`h Floo r 100 Wall Stree t
201 S. Biscayne Blvd .
.
Miami, FL 33131
New York . New York 10036 New York. New York 1000 5
E-mail : dcasev%uPkl .com
E-mail : sschwart(i skadden.coin . E-mail: jhochmansu schlaw . coin
David Cimo Esq . Robert T. Wright . Esq .
Robert Pershes
Esq
Genovese Joblove & Battista, P .A . Coffey & Wright, LL P
.
Buckingham Doolittle & Bouroughs LLP Bank of Tower, 36th Floor Grand Bay Plaz a .
.
2500 North Military Trail Suite 480
100 S . E . 2nd Street Penthouse 2 B
.
Bavshore Driv e 2665 S Boca Raton, FL 33431 Miami, FL 33131
.
Miami
F1.3313 3
F-mail : rpersheslii)bdblaw .com E-mail dcimo!Filgjb-law conl
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F-mail : nvrightlri:coffeywright .eiun William R
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Maguir e
. . .
Jacqueline Wilson Kevin E. Gunther
Jeffrey Greilshcimer, Esq . Hughes Hubbard & Reed. LLP
British Virgin Islands Financial Services
27 Reid Street . I" Floo r One Battery Park Plaza
Commission
P.O. Box HM 305
1
New` York, NY 10004
Pasea Estate, Road "Town Hamilton HM N X
E-mail : maguire, i hugheshubbard .com
- Tortola. British Virgin Islands
Bermuda
greilshe%u hugheshubbard .cons
e-mail : wilsonj( bvifsc .vg e-mail : kevin.gutstherii :loot .hr n
Mr Dylan Wolff
Susan v Demers, E6q
. a y Fin d l P : ce &
& Co
Michael Lauer, pro s e Managing Director Norges Investor Value
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7 Dwight Lan e P.O. Box 1863 Vika
P.Q. Beer 3334
Greenwich, CT 0683
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0124 Oslo - NORWAY Read Town, To e-mail : rnblaucra hotinail .com e-mail : dw~n:;norgesinvestor .no British ViF in Islands g
William S . Fish. Esq .
John G Moon Esq
Michael Budwick Esq . William H
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, . .
Meland, Russin, Hellinger & Budwick, P .A .
.
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Chadbourne & Parke LL P
Tyler Cooper & Alcorn LLP
3000 First Union Financial Center
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185 Asylum St . CitvPlace 35th Floor
30 Rockefeller Plaza
200 South Biscayne Boulevar d
,
Hartford, CT 06103
New York, NY 10112
Miami . Florida 3313 1
e-mail : tisho tylercooper.com/
e-mail: jmoon@chadbourne .com
c-mail : mbudss ick a mclandrussin .com
chalnplinia tylercooper .co m
64036.000002 MIAMI 236 715v l
SLIDE 18
Lancer Partners, L.P. Case No. 9:04cv80211 2nd Interim Fee Application December 1, 2004 to June 30, 2005 Summary of Professional & Paraprofessional Tim e Soneet R. Kapila, Partner Margaret J . Smith, Partner Thomas G. Simpson, Consultant
Mary M . McMickle, Consultant Carol L. Fox, Consultant Gina Z. Harris, Consultant Catherine D. Murchison, Analyst Michelle S. Sams
Odeli J. Bobbio, Analyst
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Securities & Exchange Commission v . Michael Lauer, Lancer Management Group, LLC and Lancer Management Group II, LLC , Defendants and Lancer Offshore, Inc ., Lancer Partners, Omnifund, Ltd ., LSPV, Inc., and LSPV, LL C Case No. 03-8061 2-C I V-ZLOC H
