Kinsman, Malena

JAMES K. TALCOTT respectfully shows the following:

1. He is a partner in the Greensboro law firm of Ivey, McClellan, Gatton & Talcott, having received a Bachelor of Science in Business Administration degree with a major in Accounting in December, 1969 from the University of Florida in Gainesville, Florida; and a Juris Doctor degree in May, 1985, from Wake Forest University School of Law in Winston-Salem, North Carolina.

2. Upon graduation from the University of Florida, he was employed by Haskins & Sells, Certified Public Accountants in Charlotte, North Carolina, during which time he passed the C.P.A. Exam. He has attended numerous national and state continuing accounting education seminars and is currently a C.P.A. on inactive status in North
Carolina.

3. Mr. Talcott was employed by Blue Bell, Inc. and Unifi, Inc. both located in Greensboro, North Carolina, where he served as a manager of budgeting and cost control and controller. In this capacity, he was responsible for portions of the financial accounting functions as well as the preparation and analysis of short and long term budgets, financial projections and plans as well as the implementation of same.

4. Upon graduation of law school, he became a member of the North Carolina State Bar and has been such a member since that date. He is a member of the Greensboro Bar Association and the North Carolina Bar Association (including the bankruptcy section thereof). He is also a member of the American Bankruptcy Institute, the Turnaround Management Association, and the American Association of Attorney- CPAs.

5. He was admitted into practice in September, 1985, in the United States District Court for the Middle District of North Carolina, as well as the courts of the State of North Carolina. Since entering private law practice, he has been primarily involved in the practice of bankruptcy law serving as the attorney for debtors and creditors in cases involving Chapter 7, Chapter 11, Chapter 12, and Chapter 13 of the Bankruptcy Code.

6. He has attended numerous national and state continuing legal education seminars devoted to bankruptcy, commercial law and taxation including representation before the Internal Revenue Service, has written numerous manuscripts and has served as a lecturer concerning the specialty areas of debtor representation in bankruptcy proceedings and bankruptcy ethics as well as professionalism. He is recognized as a North Carolina State Bar Board Certified Specialist in Business and Consumer Bankruptcy Law.