DAVID E. ESTRELLO

David E. Estrello’s professional experience covers over 50 years in public accounting, management consulting, and general management including managing several companies in the editorial and publishing business.

From 1986 to date, he manages and operates Uptrend International, a

management consulting firm domiciled in California. Through expert associated consultants, the Firm provides integral top management professional services in Mexico to both Mexican and United States companies. The Firm’s newest Publishing & Direct Marketing Division provides skilled services in: Direct marketing, electronic media, and data base management; as well as in advertising, circulation, editorial, and production activities. Complementing these services,

Uptrend International also provides among other activities: Due diligence

evaluations for mergers and acquisitions; strategic planning and business plan development; crisis management; cash flow planning and financial packaging; legal advice in corporate, labor, and social security issues; tax planning; and litigation in both legal and tax disputes.

Commencing in mid 2,002 and through March 2007, David E. Estrello incorporated and operated, marketXL, a B2B sales and marketing services organization, engaged in the distribution and sale of state of the art medical imagery equipment. During the period of operations, marketXL represented manufacturers from Asia, Spain, France and the United States of America. Currently, marketXL supports

the consulting operations of Uptrend International in Mexico.

David E. Estrello from April 2,000 through August 2,004 successfully launched an advertisement sales program for a new Internet and CD-ROM version of an industrial directory for Mexico, Guía Nei. The directory was an outgrowth of the famous Thomas Register, the oldest and most successful industrial directory in the United States.

For a year and a half, through February 2,000, David E. Estrello was Vice President Sales for Latin America at Cahners Travel Group, a company that publishes hotel and meeting facilities directories for the Tourism industry Worldwide.

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Mr. Estrello’s publishing industry experience includes (1971-1979) as CFO and subsequently as President for the Latin American operations of Reader’s Digest. In addition, commencing on December 1, 1993, and for the next four and one half years, he successfully served as Director General for Grupo Editorial Expansion.

Mr. Estrello practiced management consulting for twelve years both in Los Angeles, CA and in Mexico City. At the latter, in 1979, he founded a consulting firm, Uptrend, S. C., which provided services in corporate planning and executive search for seven years prior to his moving back to Las Angeles, CA. At Los Angeles, he acted as Executive Director of a Minority Business Development Center, a management consulting unit operated for the U. S. Department of Commerce performing management consulting for Minority owned companies

David E Estrello’s experience includes thirteen years in public accounting in the United States and Mexico where he worked, as audit manager, for the Los Angeles, CA and the Mexico City offices of Deloitte, Haskins & Sells (currently, Deloitte & Touche). He also acted as principal in Los Angeles, CA for the CPA firm of R. J. Miranda and Company where he founded the Firm’s Los Angeles office. Under his direction the Firm was awarded the financial audit of the City of Los Angeles for a period of several years. He was responsible for the conduct of that engagement, and for the audits of other important clients acquired during his tenure.

Previously in Mexico, he also served as Corporate Assistant Controller at Syntex Corporation. Later, he became CFO for Ideal Standard and subsequently, as previously mentioned, filled the same position at Reader’s Digest Mexico prior to becoming its President for Latin America.

He is a former president of the Pacific Chapter of the U. S.- Mexico Chamber of Commerce.

Mr. Estrello’s academic and professional degrees and certifications include a license to practice as a State of California, Certified Public Accountant, Certificate No. 9799E, October 13, 1962, and a Bachelor of Science degree from the School of Business Administration, with a major in Accounting, at the University of California at Los Angeles, January of 1958.

He is fully bilingual (English-Spanish) and Bicultural (U.S. – Mexico) and has dual citizenship (US - Mexico).

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