VIRGILIO VEGA III, CPA, PSC, San Juan, Puerto Rico 1995 to Present Owner / Managing Executive Officer

COMMISSIONER OF FINANCIAL INSTITUTIONS, San Juan, Puerto Rico Deputy Commissioner 1993 to 1995

CPA FIRMS - ARTHUR YOUNG, PEAT MARWICK AND DELOITTE, HASKINS, AND SELLS, San Juan, Puerto Rico

LOYOLA UNIVERSITY, New Orleans, Louisiana