H & J Certified Public Accountants Inc. 37131 Euclid Ave. • Willoughby, Ohio 44094 440-951-2997 Certified public accountants www.h-jcpa.com
Walthall, Drake & Wallace LLP 6300 Rockside Rd. #100 Independence , Ohio 44131 (216) 573-2330 Ext. 281 (216) 573-9029 Direct (216) 573-0771 Fax Full service CPA firm specializing in business valuation, employee benefit plans, construction, manufacturing, financial planning, fraud and not-for-profit. www.walthall.com
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