JAMES J. SGAMBELLONE 15310 Highway 238 * Grants Pass, Oregon 97527 (330) 421-1060 * js130b4a8@westpost.

net EXECUTIVE-LEVEL: Finance/Tax/Treasury Strategic financial planner and critical thought leader with 20 years combined e xperience impacting the efficiency, profitability, and performance of financial departments through expert orchestration of resources. Skillfully target diverse organizational and employee needs by tactical execution of financial approaches , audit analyses, and application of tax codes. Significant strengths in re-vita lizing teams and broadening solutions to meet corporate financial objectives aro und the globe. Cultivate dynamic best practices, enhancing operations and minimi zing tax obligations. Visionary ability to capture significant resources, elimin ate obstacles, and streamline procedures to reduce costs and enhance profits. St rong agent in creating coalition and leveraging organizational change. Deferred Taxes * Strategic Financial/Tax Planning & Analysis * SOX & FIN 48 Comp liance * Forecasting Transfer Pricing * Treasury Management * Extensive Legal Expertise * Cash Flow * SEC Reporting Continuous Process Improvement * Revenue Growth * Cost Containment * Mentoring & Leadership International, Federal, State, & Local Tax Code Expertise * Internal Control Mo nitoring Innovative Project Management * Audits * Extensive M&A Experience * Cash Manage ment Best Practices & Standards in Tax/Financial Procedures * Debt Monitoring * Organ izational Re-Structure PROFESSIONAL EXPERIENCE HARRY AND DAVID OPERATIONS, INC., Medford, Oregon * 2006-2010 $600M global producer, retailer, and direct marketer of fine fruit and gifts, op erating through the United States with stores in 35 states. Senior Vice President, Tax and Treasury * 2007- 2010 Direct all tax matters from previous position, in addition to treasury operation s and credit, investments, borrowing, cash management, and debt monitoring. Anal yze financials and business operations, creating reports for banks, CFO, and Boa rd. Collaborate with VP/controller and SVP/Finance on cash forecasting. Manage a nd develop talent in cross-functional staff of 9 Tax, 12 Treasury, and 3 Credit staff with 4 direct reports. Financial Impact: * Minimized state income taxes over $1M annually, via expert re-organization of corporation, and an additional $300K each year by initiating transfer pricing. * Captured $300K+ savings in external vendor fees, realized from re-structuring income department to provide services in-house. * Eliminated external auditor concerns regarding material weakness in tax, by im plementing SOX and FIN 48 compliance measures. * Maximized investment returns, applying strategic investment management approac hes. Administrative Optimization: * Re-vitalized organization, optimizing productivity, efficiency, and compliance levels, by skillfully recruiting and developing talented income tax staff, impl

ementing corporate investment policy, and facilitating financial communication w ith CEO/CFO devising new cash reports. * Created treasury management cash forecasting system from ground up. * Expanded cash flow and secured debt covenant compliance, applying best credit and AP management practices. * Transitioned additional business acquisitons seamlessly into tax and treasury department, analyzing each to structure individual plans containing tax impact o n all parties. JAMES J. SGAMBELLONE * Page 2 * js130b4a8@westpost.net HARRY AND DAVID OPERATIONS, INC. (continued) Senior Vice President, Tax * 2006-2007 Strategized/implemented entire range of tax functions, spanning all levels of ta x compliance regulations, tax research/planning, foreign royalties, audits, liti gation, and cash flow estimates. Monitored financial disclosures such as Sarbane s/Oxley, effective tax rate, deferred taxes (FAS109), FIN 48, and SEC financial reporting. Operations: * Accelerated procedures to raise corporate tax function on par with an independ ent public reporting company after previous purchase left weaknesses in place. * Spearheaded directional shift, skillfully initiated with new in-house tax depa rtment. * Recognized as Subject Matter Expert, based on expert mentoring finance, accoun ting, and legal staff, particularly with special projects and external auditing. THE SHERWIN-WILLIAMS COMPANY, Cleveland, Ohio * 1985-2006 $7B international paint manufacturing retailer with 3.5K storefronts in US, and sales activity, distribution centers, or partnership operations in US, Canada, M exico, Brazil, Argentina, Chile, England, Ireland, Italy, and France. Vice President, Taxes * 1991- 2006 Conducted extensive research, planning/analysis to maintain domestic/internation al tax compliance for payroll, income/franchise, property, sales, escheat, and b usiness licenses. Managed due diligence and negotiations with respect to acquisi tions/divestitures (domestic and international), and employee benefit issue and projects, audits/litigation, and financial disclosures including Sarbanes/Oxley, deferred taxes, cash flow estimates and SEC financial reporting. Member of Pens ion Administration Committee. Managed staff of 26. Financial Expertise: * Multiplied cash flow, increasing by $100M+, on basis of significant skills orc hestrating the optimal combination of tax strategies. * Saved tens of millions, based on authoritative, professional responses to tax audits. * Gained $25M in cash, conducting tax review and amending previous returns with 1 major acquisition, a routine part of completing due diligence in-house on all acquisitions. * Initiated global transfer pricing, innovatively launching an International Tax section. * Repatriation tax strategy implementation resulting in $10M+ foreign tax credit utilization. Management Contributions: * Stabilized department with history of rapid turnover, contributing to corporat e profits via reduced training and recruitment expenditures. * Mentored staff by example and strong leadership in all areas of tax planning, including international tax, foreign tax credit management, employee benefits an d pension plans, corporate structuring to minimize tax outlay, acquisition plann

ing, and tax credit investing. ADDITIONAL EXPERIENCE THE SHERWIN-WILLIAMS COMPANY Senior Corporate Counsel - General * 1989 - 1991 Handled legal matters related to acquisitions & divestitures, SEC reporting, con tracts, employee benefits, and international law.

JAMES J. SGAMBELLONE * Page 3 * js130b4a8@westpost.net Corporate Counsel - General * 1987-1989 Managed full range of legal matters, including SEC, employee benefits, immigrati on, and bankruptcy. Negotiated contracts, and drafted necessary documents for 4 separate divisions within corporation, and Acquisitions & Divestitures. Attorney - General * 1986 -1987 Addressed legal issues in general corporate matters, such as SEC, employee benef its, and contracts. Tax Analyst * 1985 - 1986 Conducted tax research and planning to generate tax savings. Outlined documents concerning employee benefits, acquisitions, and divestitures.

EDUCATION Master of Laws in Taxation (1984) University of Florida, Gainesville, Florida Juris Doctor (1983 - cum laude) University of Ohio, Akron, Ohio Bachelor of Arts in Political Science (1980) Ohio State University, Columbus, Ohio

PROFESSIONAL ASSOCIATION Member Tax Executives Institute Council on State Taxation Admitted to practice law in Ohio and the Federal Court