Ernest A. Watari, CPA, CMC, Chairman Emeritus

                          Ernie has extensive experience in international business consulting 
                          with concentration in the real estate and leisure industries
                          (hotel, golf course, club, resort, and tourism). In addition, he
                          is heavily involved in project management, real estate development 
                          consulting, mergers and acquisitions, human resource consulting, 
                          litigation services, and bankruptcy/workouts.

Daisy A. Aio, Director of Accounting & 
Management Advisory Services

Daisy is PKF-Hawaii's senior executive with extensive
experience in auditing, accounting, research and 
consulting with specialized expertise in the tourism 
industry including hotel, resort, golf course, marina and
mixed-use development.

                                Renfred M. Frias, CPA Director of 
                                Accounting & Audit Services
                                
                                Ren is in charge of PKF-Hawaii's Accounting and
                                Audit Services Division which provides bookkeeping, 
                                tax, auditing, and accounting outsource services.
  

Garrett K. Kojima, President & Principal Broker

Garrett is in charge of PKF-Hawaii's real estate consulting 
affiliate, PKF Capital Group, Inc.  He is the Principal Broker
and President of PKF Capital Group, Inc. specializing 
in residential and commercial sales, property and asset  
management, commercial leasing, and research and  
analysis.

Sean Lunasco, MSCE, Chief Technology Officer

Sean is PKF-Hawaii's Information Technology 
Services Director.  He has provided computer 
and information systems consulting services, 
including systems planning, design, and
implementation, to clients in a broad range 
of industries.