Orange-County Courant

Forsan et haec olim meminisse iuvabit

Tuesday, August 16, 2005

Don't blink

Dear Sir or Madame,

"This tag is not a game" may be one of the only times you'll see me agree with the ACLU.

Yours in liberty,



Anonymous johan o wallen cpa said...

Caporicci, Redwitz, and next?
Audit Firms from Orange County seeking Clients in San Diego County
Series: CORPORATE PROFILES (with web-site references)

Dear Colleague:

We have already noted the activities of the CPA firm of “Caporicci & Larson”, (although the “c-lcpa” web-site is currently frozen on just one screen), of Costa Mesa, in Orange County, which in 2003 had taken over the San Diego CPA firm of “Calderon, Jaham & Osborn”, (although the “cjo” web-site gives currently no reference to any CPA activities), and therewith the audit contract with the City of San Diego. “Caporicci & Larson” were later sued for damages in 2005 by the City of San Diego for $100 million as co-defendants with other professional firms. See . Caporicci settled with the City of San Diego in 2006 for $900,000 and Calderon settled for $750,000, according to “The Daily Transcript” of San Diego of July 26, 2006, Source Code 20060725tlb. Also .

Now we observe the activities of another CPA firm from Orange County, namely “Robert R. Redwitz & Co., An Accounting and Consulting Corporation”, , at 38 Discovery #250 in Irvine, which in 2005 had taken over the San Diego CPA firm of Coradino, Hickey & Hanson, and therewith several audit contracts with several local companies. The owners/partners/”Directors” of the old company stayed on as employees of Redwitz: Bruce A. Hanson as “Regional Managing Principal”, and Charles “Charlie” J. Coradino and David “Dave” R. Hickey as “Directors”.

Several managers were terminated or otherwise left the firm after the acquisition.

See, e. g., , where a presumably disgruntled spammer, “JASON”, stated: “Attention Blog Administrator. This post is a flaming spam message. Johan O Wallen is a disgruntled employee. Please contact me for more information. Posted by: Jason | May 21, 2007 at 09:34 PM”.

See also, e. g., , where another anonymous spammer, “THE COLLECTIV” [sic!], apparently disgruntled, stated: “The Collectiv said... Attention Blog Administrator: This comment has nothing to do with your article "Leadership Development" Johan O Wallen has posted a spam message, he is also a former disgruntled employee. Please contact me for more information 12:13 AM”.

And see also, e. g., , where the visibly disgruntled spammer “JASON LEE” stated: “Posted by Jason Lee on May 21, 2007, 11:30 pm Attention Blog Administrator. This post is a flaming spam message. Johan O Wallen is a disgruntled employee. Please contact me for more information.
Reply to this comment”.

Later, to replace all the disgruntled ones, “Redwitz.Com” advertised as follows on “”: “… Audit Manager Reply to: Date: 2007-04-27, 4:05 PM PDT Robert Redwitz & Company is a well-established,

highly respected,

growing CPA firm with offices in Irvine, La Jolla and San Jose. We are engaged with all aspects of public accounting and diverse into a multitude of industries. We are expanding and looking for the right quality individual to

join the ride!

We are seeking an Audit Manager for our beautiful office located in La Jolla, CA. We are a Regional CPA firm with a diverse client base of closely-held businesses. We are looking for someone with 5 to 7 years of progressive public accounting experience, as well as strong technical, analytical, communication, and supervisory skills. We offer a challenging, long-term career opportunity with a competitive salary and benefits. If you feel you have the qualifications we are looking for, please respond with your resume and salary requirements to or fax to 949-753-1535. Location: La Jolla, CA Compensation: DOE Principals only. Recruiters, please don't contact this job poster. Please, no phone calls about this job! Please do not contact job poster about other services, products or commercial interests. PostingID: 320165629 …”.

Later, the daily newspaper “San Diego Union-Tribune” on Sunday June 3, 2007, sdjobs P2 Help Wanted, listed: “Accountant, CPA, Audit Manager La Jolla. Comp Sal + benefits. Fax 949-753-1535”.

See also which states: “… Robert R Redwitz & Company, Carlsbad, CA 92008 powered by Robert R. Redwitz & Company can help you maximize your profits and minimize your ... And Personal. Taxes And Consulting. Robert R. Redwitz & Company. 1921 ...”, and: “… The first key to success in business is to know whether ... 1921 Palomar Oaks Way. Carlsbad, CA 92008. 760-918-0172. Email: ‘’ …”.

More on Coradino at , which states: “… Descendants of Levi Shumsky … 156 Noreen Sharon Weiner (Gertrude Bishusky, Maryska Shumsky, Meyer, Moisha, Levi) was born on Feb 11, 1948 in Philadelphia, Pa. Noreen married Charles Joseph Coradino on Oct 26, 1968 in Philadelphia, Pa. Charles was born in Sep 5 in Philadelphia, Pa. The child from this marriage was:222 M i. Anthony Michael Coradino was born on Oct 19, 1983 in San Diego, CA …”, and at$lcev2.queryview?p_license_number=20206&p_lte_id=783 states: “California Board of Accountancy License Name Charles Joseph Coradino, License Type Certified Public Accountant, License Number 20206 … Issue date April 26, 1974, Address 2658 Del Mar Heights Rd #230, City Del Mar, Zip 92014-3100, County San Diego, Disciplinary Actions/License Restrictions No, No records returned …”.

Regarding “Charlie” Coradino see also , which states: “… Little Italy Association … Our Lady of the Rosary Church Hall … Guests: … Tom Fat, … Charlie Coradino, Redwitz & Co., … Marco Li Mandri showed the Board the new Little Italy budget format. Lou Palestini introduced CPA Charlie Coradino to the Board. Charlie informed the Board that our current goal is to set up a true Non-Profit fund program that will report information on all Association activities. We are aiming for consistency in our reporting, and will revamp the way our 990 taxes are filed as well …”, and also “ … Tom Fat updated the Board on the Airport Authority. The trajectory of the Airport Noise line has moved further North, this will have a positive effect on Little Italy. Marco Li Mandri thanked Tom Fat for all of his work with the Airport Authority, and pledged to endorse Tom’s efforts in this work …”.

Regarding the Little Italy Association, currently assisted in their accounting matters by Charles “Charlie” Coradino of “Robert R. Redwitz & Co., An accounting and Consulting Corporation” the newspaper “San Diego Downtown News”, in an article by Sebastian Ruiz revealed: “… [The City Attorney of the City of San Diego Michael] Aguirre and the ‘Little Italy Association’ met several times regarding an alleged violation of the contract between the City, the association and its contracted administrator, ‘New City America, Inc.’, Di Zinno said. The issue centered around ‘New City America’ President Marco Li Mandri, who also held a title as honorary chairman of the ‘Little Italy Association’, he said. Marco Li Mandri asserted that the title was strictly honorary and he did not vote or bring motions to the board. However, Aguirre considered the contract invalid because Marco Li Mandri was serving, in title, as president of both ‘New City America’ and the ‘Little Italy Association’. This conflict violated California Law and the City Charter, Aguirre said. ‘This is all to safeguard,’ Aguirre said. ‘Every dollar that is provided by the businesses in Little Italy we want to make sure that dollar actually gets back into the community - and that’s part of our responsibility.’ The ‘Little Italy Association’ voted 27-0 in favor of removing Marco Li Mandri’s honorary title on March 27, Di Zinno said. … ‘The City of San Diego and the city attorney dragged my name through the mud and didn’t apologize,’ Marco Li Mandri said. ‘They just made accusations and implications

of criminality, when there was none’ … ”.

See also at , which states: ”Dear Sir or Madam: We were introduced to Roman Kepczyk at an IA International conference in 2001 and were impressed with the breadth of his accounting/technology knowledge and extensive first hand experience within our industry. In August 2001, we engaged InfoTech Partners North America, Inc., to help us evaluate our technology infrastructure and make future hardware and software recommendations. After a very thorough interview process, in which he analyzed our tax, client services, and administrative departments, he met with our technology team and succinctly explained where the biggest opportunities for improvement within the firm were and where we could improve our existing technology utilization. Two days after his visit, he followed up by providing us a comprehensive written report, which included his recommendations and resources for implementing them. In addition to giving us specific technology recommendations, he explained to us how we could improve utilization of our existing software and provided us assurance in the areas where we had made good decisions. We have been working on implementing his numerous recommendations and feel his direction has resulted in a significant return on our technology investment. We would highly recommend Roman without any hesitation. Please contact me if you have any questions regarding Roman and the benefits of the services he has provided to our Firm. Very truly yours, Coradino Hickey and Hanson, A CPA Corporation, Charles J. Coradino, CPA“.

Also”First American Title Insurance Company..Sales Comps - June 2004 - November 2004..Address Sale Date Sale $ SqFt $/SqFt Beds Baths Lot Size Owner Parcel Number..92101 Condo 1501 India St 411 11/9/2004 $690,000 1,422 $485 2 2.0 0 Coradino Charles & N Trust 533-331-13-39”.

Among the companies later (at least until recently) audited by Redwitz some broker/dealer firms, like Stolper & Co., Inc., of Michael Stolper, Laffer Advisors Incorporated of Arthur Laffer, and a Delaware LLC , Granite Financial Group, LLC, , list Redwitz as their independent public accountants on the Securities and Exchange Commission Forms X-17 A-5 Part III/Financial and Operational Combined Uniform (FOCUS) reports as required under SEC Rule 17a-5 on file with the National Association of Securities Dealers, Inc., .

Receiver Charles G. LaBella has investigated and made formal claims against one of these companies, Granite Financial Group, for some $7 million . Mr. LaBella is in charge of recovering some of the alleged losses that Global Money Management/LF Global have sustained as a result of having placed some of their trades/investments with Granite Financial Group. The weekly magazine San Diego Reader on October 20, 2005, published an article by Don Bauder which stated: “… An investment banking firm, Granite Financial Group, ‘maintained its headquarters in the same office suite’ with Global Management and LF Global on El Camino Real in Carmel Valley, says the receiver. The hedge fund did some of its business through Granite. Over four years, $7.08 million went into the Global account at Granite, generating a negative return of 90 percent, says the receiver …”. The article continues: “… Granite also managed accounts for Friedman's family, and there is ‘some evidence’ that Friedman at day's end gave winning trades to his family and the others to Global, according to the report. This practice, called ‘cherry-picking’ on Wall Street, has led to fraud convictions in other cases. The receiver has entered claims against Granite …” .

At least until recently, “Robert R. Redwitz & Co., An accounting and Consulting Corporation” listed “Mayer Roofing “ among their “San Diego” clients on their web-site at , an Escondido construction company, Mayer Roofing: the daily newspaper San Diego Union-Tribune on March 10, 2006, reports that: “… A dozen officials from an Escondido-based roofing company have been charged in what prosecutors said was a fraudulent workers’ compensation scheme worth more than $4.5 million over three years …”. The article continues: “… The officials of Mayer Roofing Company are accused of falsifying employee timecards to allow the company to pay lower insurance premiums. A San Diego grand jury indicted the group on February 9, 2006, on felony charges of conspiracy and insurance fraud …”, per Dana Littlefield of the Union-Tribune. . The article adds that “… If convicted, they face up to 17 years in prison and fines of up to $9 million …”, and continues: “… District Attorney Bonnie Dumanis said that company officials were ‘dummying up’ timecards so that low-wage workers would qualify for premium rates typically reserved for workers who earn more that $20 an hour …”, adding “… It’s a shell game, really …”. Also the San Diego newspaper The Daily Transcript on March 10, 2006 (and the SanDiegoSource on March 9, 2006) reports about the “Mayer Roofing Co.” indictments in an article by Doug Sherwin .

Regarding Mayer Roofing see also NBC San Diego at and under “Clients”. Actually, two Redwitz employees, namely David “Dave” Hickey and Douglas “Doug” Clevenger, according to the Redwitz employee list at , even hold a title of Certified Construction Industry Financial Professional as per .

“Robert R. Redwitz & Co.” is not new to clients involved in heavy litigation: among their clients at they listed, at least until recently, “The Roman Catholic Diocese of Orange County “, regarding which the Orange County Weekly reported: “… An internal church document obtained by the Orange County Weekly shows the Orange Diocese accepted the $100 million settlement not to, as Brown told the faithful, spare victims from ‘years of emotionally difficult litigation’, but because Church officials knew just a minute before a civil court would ‘return devastating jury verdicts against the Diocese’ …” and “… the astonishing revelation appears in a confidential memo authored by Father Michael Heher and distributed to Diocesan priests, titled ‘How the Diocese of Orange Came to Settle the Sexual Abuse Civil Claims’ …” which “… retells key moments during the past two years it took for the Church officials to settle all 90 claims against the Orange See …”, at . Also, the San Diego Union-Tribune daily newspaper in an article by Mark Sauer on December 2, 2006, at , states: “… the Orange County diocese settled 90 cases for $100 million in 2004 … Catholic dioceses have paid about $1.5 billion to settle priest-abuse cases in the United States … Copley News Services writers Gordon Smith and Matt Krasnowski contributed to this story …”.

The Redwitz catholic connection included also, at least until recently, the “Santa Margarita Catholic High School” , according to the Redwitz web-site list of clients, at . “Santa Margarita” is owned and operated by the Diocese of Orange County, per . “Randy Redwitz” at “” and a “Mary Redwitz” at “” were listed, at least until recently, among the staff of “Santa Margarita”, per the staff list at . The link states: “… Mr. Redwitz has worked very closely with the Diocese of Orange, and a variety of non-profit organizations over the last twenty years. Since 1990, Mr. Redwitz has been the Business Manager for Santa Margarita Catholic High School. He is also the President of The Caritas Corporation, a non-profit owner of low-income mobile home parks. He and his wife Claudia are members of the Orange County Chapter of Legatus, and Mr. Redwitz was recently invested into The Knights of Malta …”. For “Diocese of Orange” see also , for “Legatus” see , which states: “… Legatus is a membership organization for Catholic business leaders …”, and for “The Knights of Malta” see, e. g., , , and/or , which states: “… What is involved in being a Knight? Annual Dues is required at the time the Application is Submitted to the Knights of Malta. All new applicants must attend 3 regular monthly meetings before being voted upon by the general membership for membership in the organizations …”.

“… Once a new applicant has been voted upon to be a new member there is a $50 fee for patches and name plates. This amount is due prior to the new member being able to vote or hold an executive office in the Knights of Malta. Arrangements can be made through the Treasurer of the Knights of Malta for a payment plan during your pledge period. (3 regular monthly meetings) …”.

“… Formal Wear Required Black Leather Vest White Dress Shirt (Long Sleeved) Black Tie Black Dress Pants Black Dress Shoes …”.

“… Casual Wear Denim Vest Denim Pants …”.

“Randy” Redwitz is also listed as “Business Manager” of the Eagles Football team of the Santa Margarita Catholic High School in Rancho Santa Margarita per , and an “Eric Redwitz” is listed at . See also and , that states that “… Jennifer is still working for The GDR Group as a manager and web site designer …”, and .

For “Mary Redwitz” see also regarding a “Corpus Christi Catholic-Christian Community” of Aliso Viejo, California, which cites also “Ellen Dorse” (one of the owners of “The GDR Group

The Redwitz catholic connection included also, at least until recently, “Saint Edward the Confessor Roman Catholic Church” in Dana Point, per , where on page 3, among “Other Ministries”, “Randy” Redwitz was listed as “Finance Chairman Randy Redwitz (949) 753-1514”. St. Edward is also associated with a “Serenity Day Retreat”, and the “St. Edward the Confessor School”, a K12 catholic school. A Robert Redwitz is also listed on on page 3 among “Wedding Banns”: “… Robert Redwitz and Christina O’Dell - October 21, 2006 …” for “St. Edward The Confessor Catholic Church” in Dana Point, California. A Redwitz, Richard “Chad” Redwitz, is also listed on as a “member” of a computer “Tau Beta Pi”.

Redwitz lists also among its “San Diego” clients at a “Blanchard Training and Development” of the “Ken Blanchard Companies”, at , where Ken Blanchard is listed as “Chief Spiritual Officer”. For “Lead Like Jesus” see the web-sites and . .

Portable Restrooms:

Redwitz still lists also among its clients at “Acme and Sons Sanitation”, at , although that company was taken over by the portable restrooms company “United Site Services”, at , per .

Regarding another client of Redwitz at , “First Team Real Estate” at , see also .
Regarding another client of Redwitz at , “Alpha Networks, Inc.” at, headquartered in Taiwan per , which lists: “… 3380 Alpha Networks Inc. Electron Alpha 2004/12/20 John Lee Wonder Wang Mason Liu vice president DEC 31 KPMG Certified Public Accountants Wei,Shing-Hai Wu,Chwan-Chyuan No.8, Li-Shing Road VII Science-Based Industrial Park Hsinchu, Taiwan, R.O.C. 03-5636666 03-5636789 ‘’ ‘’ …”. Per : “… Alpha Network, Inc., an investee of the company, was listed in Taiwan stock exchange on December 20, 2004 …”. Per : “… In 2004, 17% of Alpha Networks shares was sold to Quanta Computers …”, and per : “… Quanta Computer Incorporated is a large Taiwan-based manufacturer of notebook computers and other electronic hardware. It was founded by Barry Lam in 1988, and is currently still headed by him …”.

Among other Redwitz clients listed at are Health Billing and Management Association HBMA , Boot Camp for New Dads , Landconcern , Crane Rental Service , Visger Precision .

Regarding the players at Redwitz , Robert R. Redwitz (a. k. a. “Randy” Redwitz, seemingly from the middle name “Randolph”), was listed, at least until recently, as principal/CFO of “The Diamond Group, LLC”, , (a “limited liability company” that has been “… involved in more that $500 million tax exempt financing transactions …”, according to its own web-site), and at the same time as a principal of “Robert R. Redwitz & Co., An Accounting and Consulting Corporation” (incorporated in 1999, per under “redwitz”, where another corporation, “Robert R. Redwitz, An Accountancy Corporation” incorporated in 1977 is listed as “suspended”), and as a “Partner” of a corporation, “GDR Group, Inc.”, a technology subsidiary with addresses at 38 Discovery #250 and 220 Technology Drive #210 in Irvine . A “limited liability company” with the same name, “GDR Group”, as the GDR Group corporation, namely, “GDR Group, LLC”, is also listed at 220 Technology Drive #210 in Irvine. “Greenberg, Dorse, Redwitz”. . See also , which states: “… GDR MEDIA LTD About us: GDR Media Limited is an integral part of the GDR Group. The company has a global presence with strategic tie-ups and joint venture …”

A Redwitz employee, Jennifer Riva-Kirk, was listed, at least until recently, as “Partner” of a corporation, “Redwitz Wealth Management Group, Inc.”, , (an investment advisory firm), and at the same time as a principal CPA of the Accounting / Consulting Redwitz affiliate . In fine-print the Redwitz Wealth Management Group web-site states that securities are “… offered through 1st Global Capital Corporation …”.

A Redwitz employee, Douglas “Doug” R. Clevenger, was listed, at least until recently, as “Partner” of a corporation, “Redwitz Wealth Management Group, Inc.”, (an investment advisory firm) at , and at the same time as the senior manager CPA of the Accounting / Consulting Redwitz affiliate . Regarding Douglas “Doug” Clevenger, see also in “John Lennon and Jesus”, where apparently some citations from the Holy Bible are given: “… Doug Clevenger preaches for the 2nd and B street church in Brawley, California …”, adding “… He began preaching in 1987 and has preached for churches in San Diego and Bakersfield before moving to Brawley …”. Later information at seems to convey that “Doug” Clevenger, as of October 1, 2006, was given added control over some Redwitz activities (even this occurrence reached the media 7 weeks later, on November 15, 2006, on “signonsandiego” at ).

Per under “Company” and “Member Profiles”, regarding “Doug” Clevenger: “… Doug is a member of the American Institute of Certified Public Accountants (AICPA), the California Society of Certified Public Accountants (CalCPA), the Construction Management Financial Association (CFMA), and the Financial Planning Association (FPA). He lives in Santee, CA with his wife Joy, and Seth, their son. He is an active charter member and Trustee of the Santee Church of Christ. In his spare time he enjoys deep bible study, church history, and rooting for his beloved San Diego Padres baseball team …”. For “Church of Christ” see the web-site , which states: “… Our Lord God Almighty is wonderful for He is indeed an Awesome God …”. Also states: “… Doug Clevenger: ‘He lives in Santee, CA with his wife, Joy, and Seth, their son. He is an active charter member and Trustee of the Santee Church of Christ. - 35k - Supplemental Result - Cached - Similar pages …”. “Principles” vs.“Principals”.

Also the web-site states: “… Doug Clevenger, 11/1/00 1:51 PM Subject: Re: SN1987A and Apparent Age You Wrote: “I told you very explicitly that ‘I desire to take up discussion of the 'apparent age' concept. It needs to be discussed. Before I do that, I want to make sure that the relevant information regarding SN1987A is understood, and right now I'm not convinced that it is. Indeed, I'm still waiting for anyone to take serious notice of SN1987A and the relevant details’. Todd, I am not sure what indication of “serious notice” you are looking for. I reviewed your website and to my knowledge all of your posts, and have appreciated your straightforward approach in laying out the facts about what has been observed, along with the inferences you have drawn from such facts. As a non-bible believing adolescent, I long ago took serious notice of my observation of “old light” from Andromeda. I was in junior high school at the time and grappled with the idea that I could be seeing light older than the bible claims the universe could be. As I am today a 44 year-old bible-believer, it follows that I resolved the discrepancy satisfactorily to my own mind. While the SN1987A is a fascinating observation, and the reverse parallax measurement of its distance distinguishes it, I am still hoping that you are prepared to show how the case it presents against YEC is any more compelling than “old light” from Andromeda was to a teenage boy. How is the SN1987A more than an interesting, relatively newer variation on a thematic challenge to the scriptures which has been answered many times before? I have taken notice of the details to the best of my ability. Having said that, I make no pretensions to being an astronomer or scientist of any kind, or of even being especially intelligent. So, if your case has already been made and I just didn't grasp it, please try explaining it again. If it has not, then please do make it. What can SN1987A prove to a 44 year-old man that Andromeda could not prove to a teenage boy? You have my attention and my integrity, Doug Clevenger …”.

Additional Redwitz employees listed, at least until recently, as CPAs at are Chris Adams, Jay Siegel, Julie Incorvina, Bruce Hanson, Charles Coradino, Christopher Lamb, David Hickey, Jill Peterson, Robert Gustafson, and Dan Deilke (Daniel J. Deilke is a Washington State CPA with non-attest temporary practice rights in California per ). Robert Randolph Redwitz is listed at as having a CPA license issued in 1973, with his recent address at 38 Discovery #250 in Irvine.

Regarding Incorvina the web-site “… Ruth Lepper - For the ‘North County Times’ “Arsenic and Old Lace” is a tried-and-true play that's sure to please everyone. The New Vision Theatre Company's debut production at the Sunshine Brooks Theatre in Oceanside is definitely a crowd-pleaser. “Arsenic and Old Lace,” regardless of how many times it pops up on stages around the country, is well worth seeing again, and it's a promising debut for New Vision Theatre Company. Don Loundy appears in dual roles as the Rev. Harper and Mr. Witherspoon. Mark Scott makes a brief appearance as Mr. Gibbs, an almost victim. Julie Incorvina makes a very brief appearance as a couple of the corpses …”.

In addition to Robert R. “Randy” Redwitz, the Redwitz web-site lists (or did until recently) among its employees other members of the Redwitz family, namely Claudia Redwitz (not a CPA), Robbie Redwitz (not a CPA), and Jennifer Redwitz (not a CPA). Also, http:/ lists among its “principles” (!) a “Regional Manager Principal”, Bruce A. Hanson, as having his son, Derek A. Hanson (not a CPA) also employed in the Redwitz firm. Regarding Derek Hanson see also , which states: “… thank you and the the band for an awesome performance at our wedding reception! You were so great to work with before and during the entire reception. Your song arrangement was a perfect mix of slow songs and dance songs. The dance floor was packed! We’ve had so many guests comment on how great you all were. We had such a great time thanks to you! Erinn & Derek Hanson, bride & groom wedding reception, La Costa, CA event: july 2006 band configuration Core Band plus 2 horns …”.

Another investment company housed at the Redwitz address at 38 Discovery #250 in Irvine is a “limited liability company”, “Redwitz Family Investments, LLC”, per .

Two other investments companies were registered, at least until recently, at name search “redwitz”, “dorse”, and “greenberg”, namely: “Lighthouse Investments, A California General Partnership”, with Robert R. Redwitz and Claudia Redwitz as owners (and Claudia Redwitz is also listed in the Redwitz web-site as “office manager” ), and “Lighthouse Investments II, A California General Partnership”, with Robert R. Redwitz, Claudia Redwitz, Ellen Dorse and Bruce Greenberg as owners (Ellen Dorse and Bruce Greenberg were also listed in the “GDR Group, Inc.”, at least until recently, as this corporation’s “partners” together with Robert Redwitz ). “Greenberg, Dorse, Redwitz”.
One of the Redwitz associates, Bruce Greenberg (not a CPA), per , is linked to another CPA firm as listed “Greenberg & Horowitz 19634 Ventura Blvd Suite 212 Tarzana 91356”, with e-mail at “” and web-site at “”. Greenberg & Horowitz per involve Bruce Greenberg as “company contact”, and CPA Barry Horowitz and Charls Greenberg as doing “accounting software support”, and Barry Horowitz CPA is listed in google at “18757 Burbank Blvd Tarzana CA 91356”, and at “PMB 271 9018 Balboa Blvd Northridge CA 91325-2610” in the DCA CBA$lcev2.queryview?p_license_number=56514&p_lte_id=783 . Barry Horowitz is listed in the Mind Your Own Business MYOB web-site at “Barry Horowitz contact: Barry I. Horowitz, CPA, PC address: 9018 Balboa Blvd #271 city, state: Northridge, CA 91325-2610 phone: (818) 406-3849 fax: 818-892-4138 email: “” website: “”. “virtual certified public accountant los angeles”. Another Greenberg & Horowitz listing is at “Greenberg & Horowitz 4540 Campus Dr #100 (949)851-8511 Airport Plaza Center Newport Beach” per .

A “Robert R. Redwitz” appeared also, at least until recently, as Agent for Service of Process on the California Secretary of State Business Portal for a corporation, “Cumming, Redwitz & Wilson, Inc.”, listed as “… suspended …” at .

An Iranian-denominated web-site offering services lists also Robert R. Redwitz & Co.: “… Irvine, San Diego, and San Jose offices offer accounting and consulting services. Includes company history, staff biographies, financial tips, tax help charts, firm and industry news, and a description of services …”.

The California Board of Accountancy, , lists several Redwitz CPA firms, namely “Robert R. Redwitz Acc Corp”, licensed in 1978 and expired/”canceled” in 1986, “Robert R. Redwitz & Co. Partnership”, licensed in 1991 and expired/”canceled” in 1994, and “Robert R. Redwitz & Co. An Acct & Consulting Corp”, licensed in 1999, with an expiration date of 2007. The status definition of “canceled”, per the California Board of Accountancy web-site, is: “… A license is canceled if not renewed within five years following its expiration date. A licensee with a canceled license may reapply as a new applicant and meet the current requirements for approval. Upon approval, a new CPA license number is issued … “.

Through or , via search item “robert r redwitz”, Robert R. Redwitz appeared also, at least until recently, as Acting CFO and as a Director on the web-site of LearnCom, Inc., a Delaware corporation per , under “entity name” insert “learncom”, also at 38 Discovery #250 in Irvine per . The web-site specifies that Robert R. Redwitz “… was one of the founders of LearnCom’s predecessor companies - WingsNet and Video Publishing House, which in turn was an LBO from CBS Fox Video in 1983 …”, and also lists “… NASDAQ OTC/Bulletin Board - LRCM …”. Robert R. Redwitz is listed as a trading insider of shares of LearnCom, Inc., at . Another company, “VideoLearning Systems, Inc.” is also housed at the same Redwitz address, 38 Discovery #250 in Irvine: “VideoLearning Systems, Inc.” is a Pennsylvania corporation created on January 16, 2001, per . Another related company with address at 38 Discovery #250 in Irvine is “Learning Communications Vision” at , a “limited liability company” “Learning Communications, LLC”, and a “Learning Communication Channel” and “LearnCom Channel” with address in Des Moines, Iowa.

Regarding LearnCom, Inc., the web-site states: “… The Management Development Resources Division was established as the Registrant's initial business unit in January 1999 in connection with the purchase by the Registrant of substantially all of the assets of WingsNet, Inc. (a successor to Video Publishing House, Inc.), a major producer/distributor of video-based training programs since 1986. This Division distributes a line of video-based training and development content for executive and management development that includes well-known business authors, consultants and educators, including Tom Peters, Ken Blanchard, Stephen Covey, Jim Belasco, Warren Bennis, John Kotter and Morris Massey … “, and adds: “ … Robert R. Redwitz … 54 Acting Chief Financial Officer and Director… Robert R. Redwitz. Mr. Redwitz was the acting Chief Financial Officer and a director of LearnCom, and became the acting Chief Financial Officer and a director of the Registrant upon consummation of the Plan. Since 1995, Mr. Redwitz has been the founding and managing partner of Robert R. Redwitz & Co., certified public accountants and consultants, and since 1997, Mr. Redwitz has also been the founding member of The GDR Group, LLC, a company that specializes in computer systems design, software and hardware sourcing, and web page development. Mr. Redwitz was a founder and financial advisor to WingsNet, Inc., the assets of which were acquired by LearnCom in January 1999. Mr. Redwitz is a graduate of St. John's Seminary College with a B.A. in Philosophy and has a B.S. in Accounting from the University of Southern California in Los Angeles …”.

Through or , via search item “robert r redwitz”, Robert R. Redwitz appeared also, at least until recently, as CFO on the web-site of a “limited liability company”, “Cofiroute USA, LLC”, a Delaware entity per name search “cofiroute”, also at 38 Discovery #250 in Irvine, . The Cofiroute web-site lists as Chairman/CEO Gary Hausdorfer (“… On October 24, 2005, Cofiroute USA was awarded a new five year contract by the Orange County Transportation Authority (OCTA) to continue as the operator of the ‘91 Express Lanes’, …”). Gary Hausdorfer, Chairman/CEO of “Cofiroute USA, LLC”, also appeared, at least until recently, as President of the Redwitz affiliated “limited liability company” “The Diamond Group, LLC”, and its web-site states about its President Gary Hausdorfer: “… Concurrently, with his business career, Mr. Hausdorfer also made a commitment to public service in his hometown of San Juan Capistrano. Elected to the City Council in 1978, Mr. Hausdorfer served four terms as Mayor and a total of nearly seventeen years on the City Council. As a representative of San Juan Capistrano, he also served as Chairman of the Board of Directors of the Foothill/Eastern Transportation Corridor Agency (TCA) and as a Director and Chairman of the Board of Orange County Transportation Authority (OCTA) …” .

Subsequently, the Accounting / Consulting Redwitz affiliate listed “Mission San Juan Capistrano Parish “ among its clients at , and “Mission San Juan Capistrano” informed in a press release that they had hired accounting manager Bonnie McBean, stating “… she had served as an accounting consultant for the Mission through ‘Robert R. Redwitz & Co.’ in Irvine …”, at .

Per the Cofiroute web-site , the company “Cofiroute USA, LLC”, a. k. a. “limited liability company” “Cofiroute Global Mobility, LLC”, is a subsidiary of a French company, Cofiroute (Compagnie Financiere et Industrielle des Autoroutes, Societe Anonyme), which in turn is a subsidiary of another French company, Groupe Vinci, formerly called SGE (Societe Generale d’Enterprises), all on the web.
michael redwitz michael redwitz .Another Cofiroute entity is incorporated in Delaware, namely “Cofiroute Development, Inc.”, per name search “cofiroute”. Regarding Cofiroute, the Associated Press, under the title “Foreign companies buy U. S. roads, bridges”, in an article by journalist Leslie Miller on July 17, 2006, writes: “… Orange County - California - got burned by a toll road lease. The road, part of State Route 91, was built and run for $130 million by California Private Transportation Company, partly owned by France-based Cofiroute. The toll road opened in 1995. Seven years later, Orange County was looking at gridlock. But it could not build more roads because of a provision in the lease. So it bought back the lease - for $207.5 million …”. A net loss of over $77 million. Merci! And, apparently, … au revoir … !

And “The Diamond Group, LLC”, states also in its web-site that “… the Diamond Group acted as facilitator in helping resolve one of the largest municipal bankruptcies in American history …”. Perhaps Orange County? And is San Diego next on the agenda? So, audit firms from Orange County land on the shores of San Diego: what is coming next?


Johan O. Wallen, CPA


history: michael redwitz

Monday, June 11, 2007 9:07:00 PM  

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