Emmy Liu

P.O. Box 61, Birchrunville, PA 19421

(610) 827-7026

E-mail: stager@chesco.com

QUALIFICATIONS SUMMARY

Certified Public Accountant with BS in accounting, Rutgers University.

IAS and US GAAP reporting manager for MediaOne joint venture in Warsaw Poland.

US GAAP reporting specialist for Pesico Inc. joint venture with E. Wedel, Warsaw PL.

Over 20 years comprehensive experience in accounting in USA.

Highly skilled in PC based software