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                                        NEW YORK

                                        1428 36th Street, Suite 200
                                        Brooklyn, NY 11218
                                        Phone: 718-236-1600
                                        Fax: 718-236-4849

                                        NEW JERSEY

                                        400 Boulevard of the Americas, Suite 301
                                        Lakewood, NJ 08701
                                        Phone: 732-276-1220
                                        Fax: 732-751-0505

                                        ILLINOIS

                                        815 W. Van Buren Street, Suite 500
                                        Chicago, IL 60607
                                        Phone: 312-876-1900
                                        Fax: 312-876-1911

                                        ISRAEL

                                        20 King George Street
                                        Jerusalem, 9426208 Israel
                                        Phone: 972-2-380-3438
                                        Fax: 972-2-380-3427

                                        PHILIPPINES

                                        125 L.P. Leviste Street, Floor 5
                                        Makati City, 1227 Metro Manila

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                                        E.C. Ortiz is now Roth&Co!

                                        We are pleased to announce our merger with Roth&Co, a leading accounting and financial services firm with locations in New York, New Jersey and Israel.

                                        Read the full statement by Ed Ortiz Explore the newly expanded Roth&Co