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 Tolins & Lowenfels
  A PROFESSIONAL CORPORATION 
 

Roger A. Tolins, Esq.

Born January 25, 1936, New York City
Married with two children

Dartmouth College - 1956
     A.B. with Distinction 
New York University School of Law
     1959 - LL.B
     1961 - Master of Laws (in Taxation)


Admitted to Bar, New York - 1959 Practicing Attorney
American Bar Association, Member, Committee on Taxation

New York State Bar Association

"av" rated (highest rating) in Martindale-Hubbell Law Directory.

Lecturer in Law at Seton Hall University Law School; in securities law.
 
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Practicing corporate securities attorney since 1961, concentrating in corporate securities transactions since 1967 with the New York law firm of Tolins & Lowenfels.

Represented the issuer or the lead underwriter in more than 150 registered public offerings declared effective under the Securities Act of 1933 (the "1933 Act").

Represented the issuer or the Placement Agent in numerous private offerings exempt from the registration requirements of the 1933 Act.

Represented Exchange and NASDAQ listed and OTC Bulletin Board and "pink sheet" companies in connection with acquisitions, mergers, sales, dispositions, "spin-offs," public offerings, private placements, Regulation S offerings, "going-public" and “going-private” transactions, borrowings and regulatory investigations.