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David A. DeDionisio is a partner and public company specialist with Malin, Bergquist & Company, LLP, Erie's largest certified public accounting firm. His experience has spanned more than three decades; half of which have been working with SEC clients. His background as a CPA, certified valuation analyst (CVA), and certified fraud examiner (CFE) gives clients a wealth of resources in navigating the governmental laws and regulations.David works with public and privately held companies, including benefit plans. His tax expertise includes corporate, partnership, individual, estate and gift planning. Clients range from manufacturing and construction companies to commercial printing companies and family limited partnerships.Case Study No. 1 For one company, David provided SEC services for 16 years beginning with its securities registration. During this process he had direct contact with the SEC staff and advised the client in responding to the SEC's Comment Letter, as well as correspondence and discussions with legal counsel, security brokers and dealers. Through David, the company timely-filed and met SEC periodic reporting responsibilities, including using the SEC's electronic filing system, EDGAR. This client had three domestic and two international subsidiaries requiring overseas travel on work assignments and meetings with the client and affiliated audit firm. He oversaw all of the quarterly and annual consolidations, including currency translations, GAAP reporting and tax reporting matters. On the heels of Sarbanes-Oxley, and with David's assistance, the client returned to private company status through a reverse stock split. Today, he continues to provide this client with audit, tax and other services as a "non public" entity.Case Study No. 2 David also has provided audit services to internet service providers (ISPs) during their negotiation and acquisition by a publicly owned ISP, which later merged with EarthLink. He also served the publicly owned ISP by assisting with financial projections and monthly financial reporting and also in the preparation of a registration statement for a secondary offering while working with the client's "Big Four" audit firm.ore Public Company Engagements David has provided consulting and due diligence services for a New York-based public registrant, a mezzanine debt and private equity firm with a $370 million market cap that provides non-control debt financing to management teams or financial sponsors. He also serves a public company with $235 million in annual revenue; that has developed web-based applications for worldwide transportation industries, including petroleum and freight distribution businesses.Additional Background David has assisted private clients in forming multi-million dollar family limited partnerships to pool investments and family wealth, transfer ownership units through gifting, and utilize FLPs for estate planning purposes. He has represented clients before the IRS on unreasonable compensation, involuntary conversions, loss deductions, LIFO inventory methods and tax-free exchanges. He also has provided expert testimony in court and has prepared business valuations for gifts and sales of stock, divorce matters, shareholder disputes, business acquisitions and sales. David has investigated fraud and conducted due diligence and agreed-upon procedures assignments.David was a founding partner in the Erie firm of Diefenbach, Delio, Kearney & DeDionisio, which merged with Malin Bergquist in 2007. Earlier, he was a partner in a regional CPA firm. He is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Certified Public Accountants (PICPA), the National Association of Certified Valuation Analysts (NACVA) and the Association of Certified Fraud Examiners (ACFE). He received his bachelor's degree in business administration in 1976 from Gannon University. | 