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Mr. Morse serves as SeQual�s CFO and is responsible for directing the company�s financing activities as well as working directly with other members of management to develop financial forecasts. Mr. Morse is a Certified Public Accountant who has served in various finance capacities for high-growth companies. His experience includes serving as a CFO of Abtech Systems, a Hewlett Packard Equipment reseller, where he managed the growth of the company from $6 million to $60 million in sales. He has also served as controller for several companies, including Cox Communications and Mail Boxes, Etc. Prior to his private-industry experience, Mr. Morse was a staff accountant for Arthur Andersen. | 