(The directory contains only the names of those reviewers who have elected to be listed in the directory.)

GARY FLOYD BECKWITH
Spann & Associates, Ltd.
175 Harmony Park, Suite A
Hot Springs, AR 71903-1670
Business Number: (501) 525-2733
Fax Number: (501) 525-1763
Email: gary@spannandassociates.com
AICPA Firm No. 10085021
Member No. 1519685
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 9, 10, 11, 155, 165, 190, 260, 268, 385

SEABORN JOSEPH BELL, JR.
Bell, Foster, Johnson & Watkins, LLP
5420 West Markham Street
P.O. Box 25186
Little Rock, AR 72225-1826
Business Number: (501) 663-0990
Fax Number: (501) 661-0880
Email: sbell@bfbfcpa.com
AICPA Firm No. 10131572
Member No. 1507491
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 5, 9, 10, 11, 13, 165, 210, 260, 268, 380, 410

DAVID CHAPPELL
Howland & Norris
401 West Capitol Avenue, Suite 501
Little Rock, AR 72201-3481
Business Number: (501) 372-3111
Fax Number: (501) 375-7838
Email: dchappell@hncpas.com
AICPA Firm No. 10032971
Member No. 1195063
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 5, 9, 10, 11, 13, 18, 125, 150, 186, 260, 325, 380, 420

GEORGE W. FOSTER, III
Bell, Foster, Johnson & Watkins, LLP
5420 West Markham Street
P.O. Box 25186
Little Rock, AR 72225-1826
Business Number: (501) 663-0990
Fax Number: (501) 661-0880
Email: gfoster@bfbfcpa.com
AICPA Firm No. 10131572
Member No. 1005086
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 5, 9, 10, 11, 13, 18, 110, 125, 165, 175, 186, 217, 222, 260, 268, 308, 325, 335, 380, 385, 400, 405, 410, 420

JAMES WYATT GOAD
Goad & Company, CPAs
100 East Huntington Avenue, Suite B
P.O. Box 489
Jonesboro, AR 72403-0489
Business Number: (870) 932-4986
Fax Number: (870) 932-3805
Email: jgoad@goadcpas.com
AICPA Firm No. 10092959
Member No. 1054850
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 5, 9, 10, 11, 13, 18, 110, 125, 165, 217, 222, 250, 260, 268, 325, 380, 385, 390,395, 420

RACHEL KREMER
Moore Stephens Frost, PLC
425 West Capitol Avenue, Suite 3300
Little Rock, AR 72201-3485
Business Number: (501) 376-9241, Ext. 221
Fax Number: (501) 374-5520
Email: rkremer@msfrost.com
AICPA Firm No. 10023092
Member No. 1510386
Branch: 1
Firm Size: 50-99
Industries: 1, 2, 3, 5, 9, 11, 13, 14, 110, 165, 186, 222, 260, 308, 320, 325, 400, 405, 410, 420

CHARLES A. MARSHALL, JR.
Little, Shaneyfelt, Marshall & Company
1501 North University Avenue, Suite 600
Little Rock, AR 72207-5264
Business Number: (501) 666-2879
Fax Number: (501) 666-5260
Email: chuckmarshall@lsmcpas.com
AICPA Firm No. 10105148
Member No. 7923
Branch: 1
Firm Size: 6-10
Industries: 2, 5, 9, 10, 11, 13, 165, 222, 260, 385, 395, 420

RONALD E. MEYERS
L. Cotton Thomas & Company
620 West 3rd Street, Suite 400
Little Rock, AR 72201-2223
Business Number: (501) 375-9187
Fax Number: (501) 375-6825
Email: ron@lctandcompany.com
AICPA Firm No. 10071186
Member No. 1155211
Branch: 1
Firm Size: 6-10
Industries: 2, 9, 10, 11, 165, 217, 240, 260, 385

SHERRYL MILLER
L. Cotton Thomas & Company
620 West 3rd Street, Suite 400
Little Rock, AR 72201-2223
Business Number: (501) 375-9187
Fax Number: (501) 375-6825
Email: smiller@lctandcompany.com
AICPA Firm No. 10071186
Member No. 1565977
Branch: 1
Firm Size: 6-10
Industries: 2, 5, 9, 10, 11, 13, 186, 200, 260, 325, 385, 420

RANDY L. MILLIGAN
Thomas and Thomas, LLP
201 East Markham Street, Suite 500
Little Rock, AR 72201-1639
Business Number: (501) 375-2025
Fax Number: (501) 375-8704
Email: randylmilligan@thomasthomasllp.com
AICPA Firm No. 10071242
Member No. 1589913
Branch: 2
Firm Size: 20-49
Industries: 2, 5, 7, 9, 10, 11, 13, 110, 125, 126, 165, 186, 217, 222, 260, 268, 320, 325, 380, 385, 390, 395, 400, 405, 410, 420

JULIENNE P. PENTER
Widner-Penter, CPAs, PLLC
2915 East Matthews Avenue, Suite C
Jonesboro, AR 72403-5077
Business Number: (870) 336-3204
Fax Number: (870) 366-3207
Email: jpenter@w-pcpas.com
AICPA Firm No. 5023629
Member No. 1621922
Branch: 1
Firm Size: 2-5
Industries: 2, 3, 9, 11, 110, 125, 165, 260

JOSEPH ALLEN SANFORD
Sanford & Company, P.A.
600 South 21st Street
Fort Smith, AR 72901-3915
Business Number: (479) 782-0998
Fax Number: (479) 782-5008
Email: joes@sanford-cpa.com
AICPA Firm No. 10083129
Member No. 1089878
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 9, 11, 165, 260, 268

JOHN W. SHOPTAW
Shoptaw, Labahn & Company, P.A.
915 West Main Street
P.O. Box 1065
Russellville, AR 72811-1065
Business Number: (479) 967-3600
Fax Number: (497) 967-2131
Email: john@shoptaw-labahn.com
AICPA Firm No. 10096755
Member No. 784912
Branch: 1
Firm Size: 6-10
Industries: 2, 3, 5, 9, 10, 13, 18, 125, 165, 200, 217, 240, 260, 268, 308, 335, 380, 385, 420

BARBARA J. WIDNER
Widner-Penter, CPAs, PLLC
2915 East Matthews Avenue, Suite C
Jonesboro, AR 72403-5077
Business Number: (870) 336-3204
Fax Number: (870) 366-3207
Email: bwidner@w-pcpas.com
AICPA Firm No. 5023629
Member No. 11596
Branch: 1
Firm Size: 2-5
Industries: 2, 5, 9, 10, 11, 13, 18, 110, 125, 165, 186, 222, 250, 260, 268, 325, 335, 385, 395, 405, 420