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Mr. Cirulnick is responsible for overseeing all financial, control and systems aspects for Meritas. He brings over twenty-five years of domestic and international experience developing and implementing financial and operational strategies including business integration and streamlining financial and business processes.Mr. Cirulnick spent a major part of his career at Frito-Lay, a subsidiary of PepsiCo, where he spent over 13 years in various financial operating roles including Vice President, Controller for Frito-Lay North America, CFO for Smith's Food Group in the Netherlands, and Vice President Controller of PepsiCo Foods International during a very acquisitive period for the company. He brings significant capability leading acquisitions and integrating businesses across multinational environments, and significantly increasing operating earnings and cash flows.Mr. Cirulnick also led a secondary public offering as the CFO of United Natural Foods, and later joined Delta Airlines as Vice President of Finance, with finance responsibility for Delta's operations and significant cost reduction activities. He also was responsible for implementing Sarbanes Oxley across Delta's operations and SAP implementation across Delta's Technical Operations area. Mr. Cirulnick also served in the role of Chief Accounting Officer for the company.Mr. Cirulnick is a Certified Public Accountant and received his BA in Accounting and Information Systems from Queens College of the City University of New York. He is a member of the American Institute of Certified Public Accountants, the New York State Society of CPA's, and the Atlanta Israel Chamber of Commerce. | 