Darlene D. Babcock is a Principal of BWSY and a Certified Public Accountant.  Ms. Babcock is a cum laude graduate of Arizona State University where she received a Bachelor of Science Degree in Accounting in 1979.  In 1980, Ms. Babcock commenced her career in public accounting with one of the largest international accounting firms, Touche Ross & Co. (predecessor to Deloitte & Touche).  During the nine years Ms. Babcock worked for Touche, she was promoted through the ranks to senior manager and gained years of knowledge of auditing and risk assessment techniques, accounting procedures and policies, and financial reporting requirements, and she obtained an understanding of the nature of business operations of both private and public companies spanning many industries.  In 1991, Ms. Babcock joined BWSY and changed the focus of her work to litigation support services, which draws on her many years of prior experience in auditing, accounting and financial reporting.  To further enhance her capabilities, Ms. Babcock earned her Master's Degree in Business Administration with a specialization in finance from San Diego State University in 1995 while concurrently working at BWSY.

Since 1991, Ms. Babcock has provided commercial litigation support services with a primary focus on matters involving intellectual property, breach of contract and other claims for which damages are measured by lost profits, unjust enrichment, or reasonable royalties or relate to the value of a business, including merger and acquisition disputes.  A significant portion of her work is related to matters filed in Federal Court, and accordingly, she has extensive experience in writing Federal reports in compliance with Rule 26 of the Federal Rules of Civil Procedure governing disclosure of expert testimony.  During the past ten years, Ms. Babcock, working in concert with Robert Wallace, has performed the financial analysis and Federal report preparation for approximately 30 intellectual property cases involving technology related to wireless handsets, the Internet, digital cameras, printers, computer storage, the semiconductor industry, and medical devices.  The parties involved in these matters range from small privately held companies to Fortune 500 public companies.  Ms. Babcock typically works as the equivalent of the legal “second chair” to Robert Wallace on large complex matters; however, she has been designated as the expert witness and is available for such designation on future matters.  To further enhance her skills in verbal presentation of financial concepts, Ms. Babcock was an instructor of managerial finance and investments at San Diego State University from January 1999 to May 2000.

Ms. Babcock worked from BWSY’s office in San Diego from 1991 until July 2003, when she relocated her office to Columbus, Ohio.  She is a licensed CPA in California and Ohio and a member of the American Institute of Certified Public Accountants.   Her direct phone line is (614) 532-5766.

Darlene D. Babcock,

CPA

dbabcock@bwsy.com

BRODSHATZER, WALLACE, SPOON & YIP, APC

Certified Public Accountants