BDO USA, LLP

100 YEARS PROUD PAST. BOLD FUTURE. SINCE 1910

The mark consists of The number 100 in dark blue and the word years in light blue appearing over a wave design in blue, red and light blue with the words PROUD PAST. BOLD FUTURE. in dark blue and the words since 1910 in red underneath, on a white background.;Estate planning, charitable planning, namely, providing information in the field of charitable monetary giving through financial and estate planning; financial planning in the fields of income and gift planning; financial consulting for financial institutions; financial advisory services, namely, advisory services with respect to profit improvement and post-acquisition integration; valuation services, namely, financial valuation of business enterprises, business interests, tangible assets, financial securities and intellectual property; corporate finance services, namely, consultation in the area of merger and acquisitions; leveraged recapitalizations, namely, leveraged buy outs and investments in financially distressed or underperforming companies; Employee stock ownership plans; corporate finance capital raising, namely, venture and working capital financing ; financial restructuring services, namely, out-of court restructuring and in court restructuring; debt settlement negotiation and financial consultation services in the fields of bank waiver amendments, financial valuation, sale of corporate assets under 363 of the bankruptcy code, DIP and exit financing, story mergers and acquisitions and stalking horse, zones of insolvency, financial exchange offers, and fairness opinions, namely, issuing opinions about whether a corporate sales transaction is fair from a financial point of view; board advisory services, namely providing assessments of critical governance procedures and decisions; business brokerage services and related consulting pertaining to business sales, mergers, acquisitions and business valuations, namely, control stock and asset sales, leveraged buyouts, divestitures, recapitalizations, management buyouts and joint ventures; financial valuation services related to financial reporting; financial valuations of tangible and intangible assets, purchase price allocations, business interest and equities, common stocks, derivatives and financial instruments, equity, monetary charitable contributions, partnership interests, legal entities, estates and gifts, , C-Corp to S-Corp, and state and local taxes; business valuation transaction support, namely, assistance with business valuation; financial valuation due diligence; financial modeling, namely preparing mathematical representations of the performance of a financial investment; pricing analysis, namely analysis of pricing methods and decisions; capital adequacy tests, namely, analysis of capital in relationship to assets to determine the strength of a business; proforma earnings impact, namely preparation of hypothetical future earnings to determine impact on a business; financial transaction advisory services in the fields of buy-side finance and accounting due diligence, tax due diligence, operational due diligence, IT due diligence, forecast analysis and support, pre-sale vendor assistance, vendor due-diligence, financial analysis and modeling and general financial consulting services relating to investment activities;The color(s) dark blue, light blue, red and white is/are claimed as a feature of the mark.;Business investigations and business consultation services in the field of regulatory compliance; business consulting in the field of business restructuring; business risk management consultation; business consulting services in the field of business interruption and insurance claims auditing services; due diligence business investigations; business mergers and acquisitions consultation; corporate business advisory services; business investigations with respect to financial due diligence and transaction support; business management services, namely, interim crisis management; business consulting in the field of business restructuring and turnaround; business advisory and management services as they relate to business process enhancement; corporate business management services; business management services, namely, enterprise management; internal business audit support services, namely, review and analysis of a company's corporate functions, valuation, business operations and revenues, as well as the preparation, organization, and presentation of the documents and data requested by a government body or for internal business review purposes, and advice on government audit and internal business review processes, policies, and strategies; attestation services related to the audit of financial or non-financial information in the fields of financial statements, regulatory compliance, public offerings, private placements, information systems, and employee benefit plans; corporate real estate services, namely, lease auditing in the nature of business review of real estate leases and subleases, including review of utilities charges; real estate lease consultation and lease administration services; tax advice, information and consultancy services in the fields of accounting for income taxes, compensation and benefits, cost segregation, expatriate tax, international tax consulting, mergers and acquisitions, nonprofit taxation, pass-through taxation, private client tax services, credits and incentives, specialized tax services, state and local taxation, tax accounting methods transfer pricing and green energy taxation; accounting services, namely, fresh start accounting; management of tax files, namely, tax reporting;Data compiling and analyzing in the field of litigation as it pertains to complex damage analysis; consulting services, namely litigation and alternative dispute resolution; legal services, namely, legal consultation in the field of accountants' liability; legal services, namely, electronic legal discovery consulting services; legal services, namely, credit crisis litigation services; legal services, namely, consulting in the field of intellectual property disputes; legal services in the field of post-acquisition disputes, securities litigation, and litigation related to regulatory enforcement; legal services in the field of anti-corruption compliance; detective investigations; security consultancy in the field of anti-money laundering; private corporate investigations, namely, evaluating allegations of fraud or other wrongdoing involving management, employees or third parties; employee misconduct investigations; fraud protection services, namely, providing business, information, identification and corporate fraud detection services for business and organizations; private investigation services related to fidelity bond crime claims; personal background investigations, namely, mortgage lending investigations; legal services, namely, bankruptcy and insolvency litigation, reviewing standards and practices to assure compliance with corporate finance laws and regulations;computer forensic services, namely, examination of computers for the purpose of forensic scientific intelligence;