Sandler & Company, P.C.

Sandler & Company, P.C and our affiliated company Sandler & Company ( Cayman ) provides audit, accounting, tax and consulting services to domestic and off-shore hedge funds, commodity pools, investment advisors and other financial service companies throughout the United States, as well as the British Virgin Islands and the Cayman Islands. Our clients include funds that are in a master-feeder structure, fund of funds and stand alone funds, which invest in a wide array of financial instruments, including long short equities, international equities, options, debt securities including mortgage backed securities, foreign currencies, futures contracts, distressed securities and real estate investments. Our services include, but are not limited to Audits of financial statements, Accounting and administration services, preparation of tax returns, including investor K-1's, Explanation and guidance for selecting an entity, partnership allocations, Taxation of financial instruments, IRC Section 1256 and 988 issues, PFIC Reporting, Wash sale analysis, and IRC Section 475 (f) elections. Sandler & Company ( Cayman ), an accounting and auditing firm has been granted a license as an Approved Auditor by the Cayman Island Monetary Authority ( CIMA ). As an Approved Auditor, Sandler & Company ( Cayman ) can provide accounting and auditing services to Cayman Island Mutual Funds and Mutual Fund Administrators which are regulated by the Cayman Island Monetary Authority. Visit us at www.sandlercayman.com.