Introduction to Tanner LLC

Klint Lewis, CPA36 South State Street, Suite 600

Salt Lake City, Utah 84111c (951) 538-7872 d (801) 924-5103

klewis@tannerco.comwww.klintlewis.comwww.tannerco.com

As a professional services fi rm, our purpose is to serve.

Tanner’s vision is that each of us will make a positive impact in the lives of those with whom we work every single day.

TANNER - A LEADING FIRM

Tanner LLC is viewed as the leading fi rm in Utah to provide practical, high-quality professional services to a variety of companies. With approximately 80 people committed to delivering Tanner’s services, the fi rm has been recognized as the best accounting fi rm in the state of Utah and is the only accounting fi rm to be recognized as one of “Utah’s Best Places To Work” by the Utah Work/Life Awards. Tanner was honored for the second year in a row as one of the Top 25 Firms in the United States by INSIDE Public Accounting in 2011. In 2012, Tanner was recognized by Zions Bank as one of the “Top 12 companies” in Utah and Idaho.

• According to the MountainWest Capital Network Deal Flow Reports for the past fi ve years, Tanner has been the advisor on 127 transactions in Utah, more than all of the Big 4 and national fi rms combined. Tanner continues to be the fi rm successful companies turn to when contemplating a serious transaction.

• We are easy to work with. Our team provides a nice blend of Big 4 experience with levels of quality and responsiveness that are hard to fi nd in at other fi rms. Tanner’s growth is the result of our unique combination of exceptional quality and responsiveness.

• Tanner’s record for quality is unique. We have a perfect record for quality with our AICPA peer reviewers and the PCAOB. Very few fi rms can make that claim. Banks and venture capital/private equity fi rms respect our reputation, and our audit opinion carries great weight for our clients who decide to pursue additional funding sources.

• While our fi rm is based in Salt Lake City, we are a member of the PKF Global Network of Independent Accounting Firms, well-respected worldwide with a presence in 440 locations in 125 countries. PKF is one of 23 members of the International Federation of Accountants’ Forum of Firms, committed to the consistent application of high-quality practices worldwide.

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Tanner has a culture of responsiveness and quality that is unique in the Utah market. We deliver on our commitments, and we proactively assist companies to achieve even greater success and avoid surprises.

• Our AICPA peer review reports covering the past 6 years have all reported no defi ciencies and no suggestions for improvement.

• Tanner is known for having the highest standards! Tanner is the only large accounting fi rm operating in Utah that has had no engagement defi ciencies from the PCAOB in all inspections to date (see pcaobus.org/inspections/reports). The benefi t to you is that Tanner is inspected by the organization that was established by the United States Congress to oversee the audits of public companies. You will not fi nd a better quality product delivered by another fi rm.

• Tanner is the only accounting fi rm in Utah to be recognized as one of “Utah’s Best Places to Work” by the Utah Work/Life Awards.

• We have been honored again as one of the Top 25 Firms in the United States by INSIDE Public Accounting for 2011.

• In 2012, Tanner was honored by Zions Bank as one of the “Top 12 Companies” in Utah and Idaho.

UNMATCHED QUALITY

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UNMATCHED QUALITY (CONTINUED)

(Tanner serves 16 of the Utah Business Fast 50)

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TANNER’S LARGE COMPANY EXPERIENCE

Tanner provides or has provided services to many of the most recognized, large public and private clients in our market. Tanner serves several large middle market clients like C.R. England, Easton Technical Products, Harmons (grocery stores), Ogio, O.C. Tanner, Jacobsen Construction, Layton Construction, AlphaGraphics, Intermountain Farmers Association, Codale Electric and many others. Public clients that have been served by Tanner (past and present) are listed below.

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TANNER SERVES THE BEST COMPANIES

ADB Bank Extra Space Storage Peterson CapitalAlliance Health Networks First National Bank of Layton Proficio BankAlpha Pro Tech Franklin Covey Products Progressive FinanceAlphaGraphics Gardner Village Property Solutions InternationalAmedica Gerber Construction Q TherapeuticsAncestry.com Green River Capital Quadex LabsAries Capital Harman Management (KFC) Radiate MediaAtTask Harmons (Grocery chain) Ready ServicesBackcountry.com HemaSource Red LedgesBank of American Fork Imagine Health Remedy InformaticsBlack Diamond Equipment Instructure Rocky Mountain CompositesBLOXR Intermountain Farmers Association Rowland Hall – St. Mark’s SchoolBoart Longyear Jacobsen Construction Salt Lake Country ClubBrody Chemical Jones Waldo School Improvement NetworkBSD Medical Juneau BioSciences SkyWestC.R. England Kimball Equipment Solutionreach (Smile Reminder)C7 Data Centers Kirton & McConkie Sorenson CapitalCentury Equipment Layton Construction Sorenson CommunicationsCoherex Medical Mainstream Data Stein Eriksen LodgeCyprus Credit Union Minatura Gold SwarmbuilderDeer Valley Resort Moroni Feed Company Transportation Alliance BankDeseret News Publishing Co. MultiLing USANA Health SciencesDolphin Capital National Benefit Services VacationRoostDomain Surgical Nature’s Sunshine Products Valley Mental HealthDurham, Jones & Pinegar Nelson Laboratories VenafiDynamic Confections Neogenix Oncology Wasatch Front Regional MLSDynatronics Corporation NetSteps Waterford SchoolEaston Technical Products Neutron Interactive WavelinkEchopass Nuvo Research Westmoreland Coal CompanyEnergySolutions O.C. Tanner Wind River Resources Corp.Evans & Sutherland Ogio International ZAGG 5

OTHER INDUSTRY LEADERS!

Tanner’s overall strategy has been to serve the best companies in Utah in each key industry. We help these thought leaders in each of their respective industries, some with revenues in the billions of dollars, stay on the leading edge. The leading organizations in technology, distribution/retail, services, transportation, construction, fi nancial services, and not-for-profi t are clients of our fi rm.

Distribution / Retail

Transportation

Technology

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Services

Not-For-Profi t

OTHER INDUSTRY LEADERS!

Construction

Financial Services

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TRANSACTION LEADERSHIP

Tanner provides audit, tax, due diligence, SOC 1 and other advisory services for venture capital investments, private equity fi nancings, mergers and acquisitions, private placements, IPO’s, and other fi nancing transactions. We continue to be the leading fi rm others turn to when they are contemplating a serious transaction.

Equity or debt transactions in Utah assisted by CPA fi rms - 2011

Tanner LLC 28Ernst & Young LLP 11Mantyla, McReynolds LLC 11PwC LLP 9Hansen Barnett & Maxwell PC 9CBIZ MHM LLC 5Squire & Company PC 3Deloitte LLP 2Schmitt, Griffi ths, Smith & Co 1Wisan Smith Racker & Prescott LLP 1Larson & Rosenberger LLP 1

Source: The 2007 - 2011 MWCN Deal Flow Reports

Equity or debt transactions in Utah assisted by CPA fi rms - 2007 - 2011

Tanner LLC 127Ernst & Young LLP 31Hansen Barnett & Maxwell PC 30PwC LLP 26CBIZ MHM LLC 26Mantyla, McReynolds LLC 11Deloitte LLP 8KPMG LLP 7Grant Thornton LLP 7HJ & Associates LLC 5Squire & Company PC 4

Past Five Years Most Recent Year

Source: The 2011 MWCN Deal Flow Report

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PRIVATE EQUITY / VC RELATIONSHIPS

Bay Area

Boston

Bay Area

Black Oak Capital Partners

SKYLIGHT CAPITALBay Area

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GLOBAL RESOURCES

Connect to a World of Value

Tanner’s PKF connections are proof of the principle that “the whole is greater than the sum of its parts.” By sharing knowledge, expertise and best practices, the leading independent accounting fi rms that make up PKF International can operate with confi dence anywhere in the world. Tanner’s ability to connect in new and larger arenas is exceptional – with access to 3,000 partners in 125 countries at more than 245 member fi rms.

Because we are a PKF affi liated fi rm, we offer our clients industry-focused insights and up-to-date guidance around the globe. Our partners and staff are connected and stay up-to-date on the latest compliance standards, tax laws, accounting and auditing regulations, and business and industry trends.

Global Resources - Local Knowledge

Many of Tanner’s valued clients are focusing on growth in international markets, and they are reshaping their strategies to achieve it. The companies we serve are also looking for new ways to innovate as they address key needs across the globe.

As a PKF affi liated fi rm, Tanner has far-reaching connections that offer measurable benefi t to our clients. Wherever your business takes you in the world, we are connected to one of our PKF offi ces nearby.

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THE PKF INTERNATIONAL NETWORK 2012

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TANNER’S INTERNATIONAL EXPERIENCE

Many of Tanner’s clients do business all over the United States and world. Nationally, we are active in virtually every state in the country. Tanner also serves a number of international clients and provides far-reaching connections all over the world through our PKF fi rms in other countries. Below are representative international locations where Tanner professionals have gained experience.

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TANNER’S RESIDENT LANGUAGE SKILLS

Language Number of Fluent or Semi-Fluent Tanner Professionals

Afrikaans 1Albanian 1

Farsi 1French 2German 1Italian 1

Japanese 1Korean 3

Mandarin Chinese 1Portuguese 6

Spanish 20Tongan 1

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