Summary of Recent SEC Compliance Engagements


Eagle Broadband, Inc. [AMEX: EAG] – a manufacturer of wireless communications equipment and software for IPTVComplete, wireless messaging, remote data acquisition and specialized mobile radio (SMR) markets. HPLP provided a FAS 141, 142 and 144 impairment analysis relating to certain intangibles and fixed assets resulting from an acquisition. Additionally, HPLP has provided a FAS 133 embedded derivatives analysis and valuation relating to their convertible notes and warrants.

eLinear, Inc. [AMEX:ELU] – a provider of network-related technology solutions, security, IP telephony, and network and storage solutions. HPLP provided a FAS 133 embedded derivatives analysis and valuation relating to their convertible notes and warrants and assisted the Company with revising and bringing into compliance prior public filings.

Emerge Capital Corporation. [OTC BB:EMGC] – a provider of merchant banking services to public and private companies and strategic consulting services, investment, and working capital to micro-cap companies. HPLP provided a FAS 133 embedded derivatives analysis and valuation relating to their convertible notes and warrants.

ERF Wireless, Inc. [OTC BB:ERFW] – a provider of high-end, commercial wireless communications products and services, including high-speed wireless broadband Internet services to the financial industry. HPLP provided a FAS 133 embedded derivatives analysis and valuation relating to their convertible notes and warrants.

Houston American Energy Corporation [OTC BB:HUSA] – an oil and gas exploration and energy development company. HPLP provided a FAS 133 embedded derivatives analysis and valuation relating to their convertible notes and warrants.

New Century Energy Corporation [OTC BB:NCEY] – an oil and gas exploration and energy development company. HPLP provided a FAS 133 embedded derivatives analysis and valuation relating to their convertible notes and warrants.

PharmaFrontiers Corporation [OTC BB:PFTR] – a drug development company focusing on autologous cellular therapies for the treatment of multiple sclerosis, congestive heart failure, and diabetes. HPLP provided a FAS 142 impairment analysis relating to certain intangibles resulting from an acquisition.