MICHAEL P. BUTTO 1228 READING BLVD., WYOMISSING, PA 19610 H: 610-743-5720 C: 610-823-8814 mb12b56ac@westpost.

net CORPORATE FINANCE MANAGEMENT EXECUTIVE CHIEF FINANCIAL OFFICER/VICE PRESIDENT, FINANCE/DEVELOPMENT PROFESSIONAL PROFILE Corporate finance executive, CPA, and MBA offering over 20 years of experience b uilding, leading and advising corporations through complex restructurings, inter national expansion, and capital markets transactions. Accomplished in mergers a nd acquisitions, structuring and negotiating transactions and favorable terms wi th commercial and investment banks. Excellent leader with a track record of doc umented contributions leading to improved financial performance, heightened prod uctivity, and enhanced internal controls. Project development, execution and management within diverse industries both pr ivate and corporate. Increased shareholder value, improved market positioning and revenue generation . Initiated and led projects from concept through all stages of development inclu ding funding, project management, and oversight to successful completion. Reten tion/manage and negotiated sales. Enjoyed and stressed building close team relationships with all contributors an d participants which facilitates an easy environment where all work together, in a positive manner, to achieve the common goals of the company. Enjoyed the process of working within highly political environments in a manner that successfully keeps projects on track and on budget, and working to achieve consensus of all parties in doing so. REAL ESTATE DEVELOPMENT ASSET MANAGEMENT CORPORATE LEADERSHIP OPERATIONS MANAGEMENT CONCEPT DEVELOPMENT FINANCIAL MANAGEMENT CAREER HIGHLIGHTS AND ACHIEVEMENTS AMERICAN DME LLC EXECUTIVE VICE PRESIDENT OF FINANCE & OPERATIONS HOME & DURABLE MEDICAL EQUIPMENT SALES, SERVICE, LEASING ACCESSIBLE HANDICAP VAN DEALERSHIP DEALER TERRITORY LICENSE SALES HME/DME INDUSTRY E-COMMERCE PORTAL SYSTEM SUBSCRIPTION LEASING FORTUNE DEVELOPMENT, LP, READING, PA CFO & COO COMMERCIAL AND RESIDENTIAL LAND SUBDIVISION/DEVELOPMENT COMMERCIAL AND RESIDENTIAL PROPERTY ACQUISITION AND MANAGEMENT F&P HOLDING COMPANY, INC. , READING, PA EXECUTIVE VICE PRESIDENT & CFO INTERNATIONAL HEADQUARTERS, 96 BLANDON ROAD, BLANDON PA FOOD DIVISIONS DIGIORGIO MUSHROOM CO., GIORGIO FOODS, INC., GIORGI MUSHROOM CO . ONTELAUNEE FARMS, INC. CONTAINER DIVISIONS CAN PACK HOLDINGS, S.A. (EUROPE), CAN CORPORATION OF AMERIC A BERKS CAN CO., CCA OF INDIANA

REAL ESTATE DIVISION ASCOLI REALTY CO., MAIDENCREEK PLAZA CO. LLC ARTHUR ANDERSEN, LLP, PHILADELPHIA, PA Senior Manager Contract Finance / Process Solutions Division 2009 PRESENT

2004 2009

1999 2004

1996 1999 Philadelphia and Lancaster, PA Offices DEVELOPMENT Developed land acquisitions, concepts, designs and township approvals for a suc cessful 55+ residential living community valued at $50,000,000 in retail product , 219 townhomes with full community amenities Fortune Development, LP. Developed Land acquisitions, concepts, designs and township approvals for a suc cessful single residential subdivision, 221 single family homes F&P Holding Com pany. Developed land acquisition, concept, designs and township approval for a succes sful 60 acre Power Center Retail Center F&P Holding Company. Acquired packaged bank branches for sale / leaseback transaction. Improved bank s cash position F&P Holding Company & Fortune Development. Developed successful relationships with national tenants and retail entities th at generated the ROI based upon companys investment policy F&P Holding Company & Arthur Andersen Clients. Drove business development initiatives that grew company holdings of $25,000,00 0 to $100,000,000 through business acquisitions F&P Holding Company. Initiated and maintained strategic planning. Directed 3 U.S. Divisional Preside nts and the chairman of a $1.8 Billion Holding Company in successful sales and o perations initiatives F&P Holding Company. Developed cost model and task tracking system for client proposal costing and i nternal resource management for Arthur Andersens Philadelphia Enterprise Center. Led client proposal presentations. Created and implemented a concept that reduced leaseholders overhead and result ed in acquiring a preferred developer status and facilitated continued company g rowth. CONCEPT PROCESS MANAGEMENT Initiated, developed, and guided diverse professional individuals and groups in the process of development and business best practice continuous processes, str essing team participation. Develop strong relationships with township supervisors, borough council members and related political entities that streamline the development process and avoi

d project pitfalls. Worked with the Commonwealth of PA, Governors Action Team, Ben Franklin Technol ogy Fund, and PA Economic and Community Development for business and community g rant monies. Walked process through all the departments and offices required to ensure monies were granted. Created Real Estate division and built its value to $125 Million in only 4 year s F&P Holding Company. Reviewed purchase agreements and due diligence documentation for proposed compa ny and real estate acquisitions. Developed the Companies Due Diligence Package to follow the Board of Directors Investment criteria F&P Holding Company. Managed the outsourcing engagement for a vacation home developer and structured joint venture agreement with a US based subsidiary of a European parent Arthur Andersen client. Strategically utilized KAIZAN (Japans Total Quality Management, Six Sigma) tech niques to facilitate continued business expansion and financial growth. Respons ible for the management of the entire organizations KAIZAN (Continuous Improveme nt) Groups F&P Holding Company. FINANCIAL Applied for and was granted over $600,000 in county and state grant monies for site work and recreation improvements through the Governors Action Team Fortune Development. Awarded approx. $3,000,000 - $4,000,000 in grants and tax credits for projects. Related to the manufacturing process involved in an Agricultural Company F&P H olding Company. Real Estate acquisition and financing transaction sizes ranged from $1,000,000 to $50,000,000 per property F&P Holding Company, Fortune Development, and Arthu r Andersen. Generated multi-million dollar profit for past 2 years Fortune Development. Managed entire financial structure of the company. Duties included continuous balance sheet analysis, restructuring of credit facilities, investment of excess cash F&P Holding Company, Fortune Development, American DME LLC, Arthur Anders en clients. Improved shareholder value by $52,000,000 in a 5-year period F&P Holding Compa ny. Obtained $500,000 in PA grant monies and $1,800,000 in tax credits through the Governors Action Team, Berks County Community and Economic Development Fund The project was a state of the art compost manufacturing facility for Giorgi Mushro om Company. Managed the investment management of the companys profit sharing and 401K plan. Initiated, facilitated and negotiated with finally Merrill Lynch to incorporat e a 401k plan for 1,200 employees - F&P Holding Company. During tenure with company, paid-off $30,000,000 in long-term debt. Resulted i n cash surplus for the first time in companys 75-year history. Worked with the Board of Directors and Divisional Presidents to create the Holding Companies Inv estment Criteria for business acquisitions. Searched, networked with Investment Bankers and the Merger & Acquisition Community to find appropriate businesses t o evaluate F&P Holding Company. Negotiated lowest interest rate in the industry. Companys Credit Facility was LIBOR plus 40 basis points. Worked with five major Banks to restructure the cre dit facility for the Holding Company F&P Holding Company. As Acting Senior Manager for a multinational specialty chemicals start up acqui sition managed venture and credit financing arrangement Arthur Andersen client. As Acting Chief Financial Officer for a retail service provider with 33 locatio ns in the U.S. operating in a crisis environment because of large recurring loss es managed an accounting staff of 22 Arthur Andersen client. Acting Chief Financial Officer for Lehigh Valleys largest Orthopedic Surgery Or ganization Arthur Andersen Client.

Attended board of directors meetings, explained reconciliation of internal fina ncial statements to external GAAP statements and feasibility and status of turna round plans Arthur Andersen clients. Managed and provided company and real estate due diligence for acquisitions ove r the past 15 years F&P Holding Company, Fortune Development, Arthur Andersen c lients. Developed relationships and high integrity business network (Attorneys, CPAs, I nvestment Bankers, and Commercial Bankers) to provide operating company and real estate acquisition opportunities (Deal Flow) Throughout career. Managed the International Business including facility oversight in China and In dia. Negotiated contracts and importing product from China, India, Poland, Italy , Holland, Belgium and other Countries. ADDITIONAL EMPLOYMENT HISTORY CHARLES SAKMANN GOLF, INC., READING, PA START UP GREEN GRASS ONLY GOLF APPAREL MANUFACTURER HERBEIN & COMPANY, INC., READING, PA CERTIFIED PUBLIC ACCOUNTING FIRM. OFFICES IN PITTSBURGH AND READING, PA SUPER X CORPORATION, PHOENIX, AZ PHARMACY RETAIL CHAIN, 42 STORES IN ARIZONA, FLORIDA AND GEORGIA ller / CFO 1992 - 1996 Supervisor 1987 - 1992 Assistant Controller 1986 1987 Contro

EDUCATIONAL BACKGROUND ST. JOSEPHS UNIVERSITY, PHILADELPHIA, PA MBA, 1991 PENNSYLVANIA STATE UNIVERSITY, STATE COLLEGE, PA B.S. Accounting and Finance, CPA, 1986

Civic Development Reading Central Catholic Youth Football Co-Founded CYO football back into Berks County. Organized all Elementary feeder schools to Reading Central Catholic High School Coached youth football for 8 years Holy Name High School Lacrosse Co-founded high school lacrosse club which school endorsed within two years to m ake it a girls and boys varsity sport

Holy Name Youth Lacrosse Club Co-founded middle school lacrosse club Organized all Berks County elementary catholic feeder schools for both Reading C entral Catholic and Holy Name High Schools for the children to be able to partic ipate. Coach youth lacrosse for the past 5 years. Birdsboro Optimist Club Co-founded Optimist Club and resided as President of Club while living in Birdsb oro, PA Penn State Rugby Union Club 1982 - 1986 Reading Rugby Football Club 1988 1997