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“I had the good fortune to work with Merle on a multi- million-dollar transaction which without his specific expertise and manner probably would not have happened. He was pivotal in facilitating the contributions of two attorneys, two CPAs, two husbands, and two wives, plus managing the formidable due diligence requirements of getting a multi- million dollar bank loan closed. He was also key to engineering the three-part deal structure, and to providing real-time solutions to numerous transition problems. His leadership definitely kept the deal moving forward. Merle is the smart, take-charge professional you want on any project.” -Brian Wilson, CBI Branbury, INC “I have had the pleasure of working with Merle Makings on several transactions. Merle utilizes patience, perseverance and attention to detail. I appreciate the fact that he is able to keep the deal on track while still maintaining the highest confidentiality and respect for all parties concerned.” -Susan Tanko-Manogue All West Brokerage “When it comes time to buy or sell a business, it is nice to work with someone who has been there before. Merle knows more than how to get you the best deal – he knows how to get it done.” -Jon Frutkin, attorney at the Frutkin law firm. www.frutkinlaw.com “I recently had the opportunity and pleasure to work with Business Broker Merle Makings on two business transactions that successfully closed within a few months. One was the sale of an Automobile Windshield Replacement Company in Tucson where Merle brought the Buyer to the deal and I represented the Seller. In the second transaction, I brought the Buyer to the table and Merle represented the Seller in an SBA loan approved sale of $1,000,000 for an Internet Company. I would highly recommend Merle as either a Seller or Buyer representative or another Co-Broke transaction as a Business Broker.” -Charles Magoffin, BSL, BBS President, Alliant Business Investments, LLC, Tucson, Arizona. “I have worked with a number of business brokers and mid- market intermediaries throughout the country. Merle is about the best. He works at the highest level of integrity, is responsive, knowledgeable and always works for the best interests of his client. Companies that retain him as their business broker or mid-market intermediary are indeed fortunate.” -Ken Fredrickson, attorney owner Plexus Associates, LTD “What can I say about Merle?! Professional, aggressive, honest, humble and motivated. Merle Makings is an expert in an industry full of interns. He is a true pleasure to work with!” -Anthony Collova, Second Skin Audio, LLC ““I have worked with Merle Makings as the potential lender on a number of business acquisition financing opportunities. We closed a $1,000,000 transaction to finance the purchase of an internet business. He was honest, forthright, responsive and knowledgeable. I look forward to working with him on future transactions.” -Ray St Clair Vice President, U.S. Bank, SBA Division It has been a pleasure working with Merle Makings over the past three and a half years. Merle’s efforts finding and closing deals has been extremely professional and saintly patient. Our deals have been difficult due to lender constraints but Merle has always looked for alternative and creative ways to get things done. If banks were as creative as Merle we would both be looking for a place to retire. I really appreciate the continued efforts to search out businesses that will fit into the current structure of our companies. And I know Merle will find things for me to explore that will not waste my time and fit the parameters I am looking for. I know Merle will continue to bring all the tools necessary assisting me and all his clients in finding ventures that will be successful and profitable. Bill Scheppe Managing Member, Miracle Glass

We recently sold our successful business and our office/warehouse building. Merle Makings made the entire process very efficient as his depth of knowledge and professionalism were always at the forefront. Merle was not only a pleasure to work with, but he also has a level of integrity that is hard to find in today’s business environment. His positive attitude was consistently on display from the beginning of the process through the completion of the final paperwork. Merle was able to secure financing for the buyer and allow me to cash out 100%. If you are considering selling your business, I highly recommend Merle Makings. - Dan Kempken B.S., M.A. Scottsdale, Arizona