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Richard Ray has 30 years experience in public accounting, financial management, and consulting.  Advancing to Manager at Price Waterhouse, Richard then became the USA Division CFO for a manufacturing business trading on the London Exchange, overseeing $450 million in business.  Total transaction experience approximates $1 billion, buy and sell side.  Financial management experience includes full or part time assignments in manufacturing, healthcare, and pharmaceutical entities.  Recent experience has primarily been in turnaround and Chapter 11 situations, including Debtor in Possession and Chapter 11 Trustee appointments.  Richard is a Certified Public Accountant, Accredited in Business Valuation, and is a Certified Forensic Financial Analyst, with emphasis on litigation support including business and personal damages, serving as an expert witness.

Richard holds a Masters of Accountancy from the University of Tennessee and a Bachelors degree in economics from East Tennessee State University.  Richard is married with three children and is active in church and civic organizations.  Richard enjoys gardening, reading and watersports.