Thomas M. Higgins
| Education: |   | BA in Economics - University of South Florida 1987 Certificate in Accountancy - Bentley University, Massachusetts 1996 | 
| Credentials: |   | Certified Public Accountant Certified Valuation Analyst Certified in Financial Forensics | 
| Experience: |   | Farrow Corporation Matson Driscoll & Damico, LLP Optima worldwide Shipping State Street Bank & Trust | 
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| Mr. Higgins has been involved in over one thousand engagements in
                                            determining, verifying and analyzing factual matters by the examination of
                                            accounting, operating and financial records, and the interpretation and
                                            communication of financial facts involving the evaluation and
                                            quantification of economic damages, including loss of profits, property
                                            damage, stock and contents, and fidelity losses. Representative engagement experience: | ||
| Affiliations: |   | American Institute of Certified Public Accountants Massachusetts Society of Certified Public Accountants National Association of Certified Valuation Analysts | 
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| Email: |   | [email protected] | 
