Valla & Associates, Inc., P.C.
1990 N. California Blvd., Suite 1060     
Walnut Creek, CA 94596

Phone: +1 925 705 7623
Fax: +1 925 705 7629

The firm and its lawyers have developed vibrant and close relationships with attorneys, accountants, tax advisors and other professionals in many European, Latin American, and Asian countries, and are therefore able to offer integrated cross-border advice in a variety of fields, as well as traditional referrals to trusted colleagues.

Mr. Valla has been a member of AIGLI (www.aigli.com), an International Association of Italian Speaking Lawyers, for over a decade.

A special partnership has been forged with Studio Legale Diurni, and its Managing Partner, Antonio Diurni. Mr. Diurni and his colleagues are able to advise companies and investors on most aspects of commercial and corporate practice in Italy, including real estate transactions. The Diurni firm routinely conducts business in English, French and Italian. With offices in Rome and in Anagni, Studio Legale Diurni is centrally and conveniently located.

Mr. Diurni may be reached by e-mail at antonio.diurni@studiolegalediurni.it or at:

STUDIO LEGALE DIURNI
Viale dei Bastioni di Michelangelo 5/A
00192 Rome
ITALY

Tel.: +39 06 39723058
Fax: +39 06 39723153

Or,

STUDIO LEGALE DIURNI
Via Bagno, 2
03012 Anagni (FR)
ITALY

Tel.: +39 0775 727054
Fax: +39 0775 728875

Our key partnership in Mexico is with the Firm of Cornejo Méndez González & Duarte, based in Mexico City (www.cmgdlaw.com). CMGD is a full-service boutique, catering to the legal needs of dynamic businesses with a strong emphasis on serving inbound investors, manufacturers, retailers and service providers. In addition to a broad range of traditional legal services (transactional and litigation), CMGD also offers tax planning and representation, as well as tax preparation services.

Partner Ms. Ana Laura Méndez Burkart may be reached at amb@cmgdlaw.com or at:

Cornejo Méndez González & Duarte
Montes Urales 415-3A
Lomas de Chapultepec
México D.F.

Tel.: +52 55 5540.44.50
Fax: +52 55 5540.44.30

Website: www.cmgdlaw.com

In the UK, we are affiliated with Tanda Migliorini & Associates LLP (TMA Legal), a London based Anglo Italian law firm. Joint managing partners Ugo Tanda and Massimo Migliorini are dually qualified in UK and Italian law, enabling them to advise business clients both in Italy and the UK on acquisitions, competition law, commercial agreements, dispute resolution (including cross-border matters) debt recovery, real estate and many other facets of commercial law. The firm also has a strong private client division offering assistance with wills, probate, divorce and other aspects of family law including child abduction, residential property and much more.

Mr. Migliorini may be reached by email at massimo.migliorini@tmalegal.com or at:

Tanda Migliorini & Associates LLP
31 Southampton Row
Holborn London WC1B 5HJ
UK

Telephone: +44 (0)20 3170 7687

Website: www.tmalegal.com